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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Asadi Asadi
Sekolah Tinggi Ilmu Ekonomi Gempol
Economics, Econometrics & Finance

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Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan Rif’atul Fitriyyah; As’adi As’adi; Hermi Sularsih
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 9 No. 3 (2020): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v9i3.12527

Abstract

The purpose of this research is to know whether the financial statements of the business of love are in accordance with the SAK EMKM and to find out the obstacles in making reports. Data collection methods that will be carried out by researchers are: (1) Interview (2) Observation (3). Documentation. The results of interviews, observations and documentation carried out on the love business show that the business owner keeps records and makes bookkeeping reports. However, the owner admits that keeping records and compiling simple accounting reports is in accordance with the needs of the business owner. Recording and preparation of bookkeeping reports are still not in accordance with the science of accounting, because the recording does not show the stages like those in the accounting cycle and recording can only be understood by the business owner himself. The records carried out by Usaha Sayangan also do not show accurate results, because they do not carry out routine records and finances are still mixed with personal finances. Keywords: Accounting implementation SAK EMKM, Financial statement preparation
Pengelolaan modal kerja guna menjaga likuiditas dan profitabilitas Asadi Asadi; Ahmad Mukoffi; Risky Aprilia Dwi Susanti
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14824

Abstract

This research aims to analyze how working capital management maintains liquidity and profitability in SMEs. The data collection method used in this research is documentation. The analysis technique used is the ratio of liquidity and profitability. The findings of this study indicate that SMEs can maintain their liquidity. SMEs are less able to manage working capital to increase profitability.
Pengelolaan modal kerja guna menjaga likuiditas dan profitabilitas Asadi Asadi; Ahmad Mukoffi; Risky Aprilia Dwi Susanti
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14824

Abstract

This research aims to analyze how working capital management maintains liquidity and profitability in SMEs. The data collection method used in this research is documentation. The analysis technique used is the ratio of liquidity and profitability. The findings of this study indicate that SMEs can maintain their liquidity. SMEs are less able to manage working capital to increase profitability.
STRATEGI EKSTENSIFIKASI PENERAPAN PP NO 46 TAHUN 2013 DALAM UPAYA PENINGKATAN PENERIMAAN PAJAK PENGHASILAN (PPh) DARI WAJIB PAJAK USAHA KECIL DAN MENENGAH KOTA MALANG Asadi Asadi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.774 KB) | DOI: 10.33366/ref.v4i2.520

Abstract

Penelitian ini untuk mengetahui peningkatan penerimaan Pajak Penghasilan dengan diterapkannya pengenaan pajak 1% dari Omset yang di atur dalam PP No 46 Tahun 2013 pada wajib pajak Usaha Kecil dan Menengah (UKM). Jenis penelitian kualitatif yang mana diperkuat dengan adanya observasi dan wawancara, sedangkan jenis data yang digunakan adalah data sekunder dan data primer. Hasil penelitian adalah (1) Prosedur yang digunakan sudah sesuai dengan Undang-undang yang sudah ditetapkan oleh Direktur Jendral Pajak, dengan mengadakan pemetaan Wilayah, mengamati serta melakukan penyuluhan terhadap pelaku usaha kecil dan menengah. (2) Kurangnya Sumber Daya Manusia yang ada di Kantor Palayanan Pajak Pratama Malang dan kurangnya kesadaran pelaku Usaha Kecil dan Menengah terhadap perpajakan sehingga menjadi hambatan strategi ekstensifikasi untuk pencapaian yang maksimal.
FAKTOR KEMAJUAN TEKNOLOGI DAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN PENDAPATAN UMKM ERA REVOLUSI 4.0 Achmad Nur Fuad Chalimi; Siti Herdinawati; Asadi Asadi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2758

Abstract

This study was to analyzed technological advances and human resource capabilities factors to increase income in the Industrial Revolution Era during the Covic-19 Pandemic especially in Pasuruan Regency, using quantitative research with questionnaires. The data was analyzed using multiple regression with SPSS analysis tools. The result showed that in this current era of the industrial revolution 4.0, technology was very helpful in the business world, whether it’s micro, small or even medium scale, getting a positive impact. Everything can be accessed, especially in product marketing. The need for involvement of both business owners and employees who work must be able to understand and be directly involved in the use of the technology. Through the use of the marketplace, MSMEs' income has increased. Human resources must have unique knowledge, skills and even motivation to develop a business so that the desired amount of income can be achieved. Human resources are an important factor that must be considered in achieving the company's target goals, namely income that is always increasing so that it can maintain business continuity. The use of technological advances and human resource capabilities affect MSME income in Pasuruan Regency.
Co-Authors Ahmad Mukoffi As’adi As’adi Hermi Sularsih