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All Journal Jurnal Akuntansi dan Perpajakan Journal of Regional Economics Indonesia
Maxion Sumtaky
Universitas Merdeka Malang
Economics, Econometrics & Finance

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Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang Rizal Tri Arifiyanto; Gaguk Apriyanto; Maxion Sumtaky
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6286

Abstract

This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitative descriptive research methods. The sample in this study was 10 respondents, the sampling technique used was the census. The analysis technique is through data collection, data reduction, data presentation and conclusion drawing. The application of accounting DIY (Do It Yourself) MSME in Lumajang Regency is still very simple, most of them only record income and expenses and are recorded manually. The application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency has not yet been in accordance with Financial Accounting Standards Without Public Accountability, because there are several stages that have not fulfilled the accounting cycle. This is due to a lack of technical knowledge in the preparation of financial reports, especially based on SAK-ETAP and a lack of awareness from the DIY (Do It Yourself) in Lumajang Regency about the importance of complete and standardized financial reports. The DIY MSME in Lumajang Regency feels that the financial statements that show the company's profit and loss are sufficient.
Efektivitas Penggunaan Bantuan Pemerintah untuk Masyarakat Program KOTAKU dalam Mendukung Inovasi Daerah Kabupaten Banyuwangi Noor Seto Ananta; Edi Subiyantoro; Maxion Sumtaky
Journal of Regional Economics Indonesia Vol 2, No 1 (2021): February 2021
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.031 KB) | DOI: 10.26905/jrei.v2i1.6178

Abstract

Pencapaian tujuan pembangunan yang berkelanjutan tidak selalu berjalan sesuai dengan harapan, sehingga pola pembangunan yang bersifat top down masih banyak terjadi di beberapa daerah. Pemanfaatan dana bantuan pemerintah yang tidak efektif juga menghambat perkembangan inovasi daerah. Maka dari itu, perlu dideskripsikan maksud dari inovasi daerah, mengevaluasi keterkaitan bantuan pemerintah dalam mendukung inovasi daerah, serta menganalisis efektivitas penggunaannya. Metode analisa yang digunakan dengan metode analisis deskriptif. Hasilnya menunjukkan bahwa peran kepala daerah sangat mempengaruhi perwujudan inovasi daerah, penggunaan bantuan pemerintah menjadi efektif dengan adanya peran civil society. Berdasarkan hal tersebut, maka tujuan pembangunan yang berkelanjutan dapat dicapai dengan adanya kolaborasi dari semua pihak.
Co-Authors Apriyanto, Gaguk Edi Subiyantoro Noor Seto Ananta Rizal Tri Arifiyanto