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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management INTELEKTIVA JURNAL LENTERA AKUNTANSI PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Akuntansi
Yuyun Yuniarti Layn
Universitas Pattimura
Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA TOKO AKBAR MARDIKA DI KOTA AMBON) Suat, Siti Jumiati; Sososutiksno, Christina; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.109-122

Abstract

SAK EMKM is a financial statement that is regulated in accordance with the preparation standards and limitations in preparing financial statements for MSME actors. This is a responsibility that must be understood and implemented by MSME actors in order to provide convenience for MSMEs in supervising, evaluating and controlling financial conditions in their business. This study aims to find out (1) How the application of SAK EMKM in the preparation of financial statements for MSMEs Toko Akbar, (2) Whatare the problems faced by MSMEs in preparing financial statements in accordance with SAK EMKM. The type of research used in this study is a qualitative descriptive approach. The data collection techniques used are observation, interviews, and documentation. Where the object of research is MSMEs Toko Akbar which was established in 2019. Toko Akbar is located in Mardika market in Ambon City and sells glassware. The results showed: (1) Toko Akbar MSMEs already know accounting even though the application of accounting and financial statements that have been presented manually and simply, Toko Akbar MSMEs have implemented EMKM SAK in the preparation of their financial statements, (2) The obstacles faced by Toko Akbar MSMEs in preparing their financial statements are not having human resources who have the ability to compile financial statements and Toko Akbar MSMEs do not have computers, This is what becomes an obstacle because the application or software cannot be used.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MENABUNG MAHASISWA DI BANK SYARIAH (Studi Empiris Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pattimura) Layn, Yuyun Yuniarti; Kasben, Afida Firya
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.825

Abstract

Factors that encourage millennials to be interested in saving at Islamic banks are education or knowledge, social environment, and level of religiosity. Knowledge is a foundation that fortifies individuals with different knowledge; only some have the same knowledge about Islamic banks. Therefore, this study aims to analyze the factors that influence students' interest in saving at Islamic banks, using qualitative and quantitative research methods, with the sampling technique being purposive sampling. The results showed that Islamic banking knowledge, social environment, and religiosity significantly affected students' interest in saving at Islamic banks.Keywords: Islamic Bank, Social Environment, Interest In Saving, Knowledge, Level Of Religiosity
Co-Authors Alfrin Ernest M. Usmany Borolla, Bretmy CHRISTINA SOSOSUTIKSNO DESI FADILA MONY Fahrudin Ramly Franco B. Limba Jabida Latuamury Jefry Gasperz Jolyne Myrell Parera Kasben, Afida Firya Kathleen Asyera Risakotta Latumahina, Shavira LINDA GRACE LOUPATTY LINDA GRACE LOUPATTY M. Rifkhi Fauzan S Mahendra Rupilu Maryam Sangadji Revy Wilhelmina Silooy Shella Gilby Sapulette Suat, Siti Jumiati Trisye M. Kilay Zalni