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PENERAPAN PENCATATAN AKUNTANSI PADA UMKM WARUNG MADURA AR-RAHMAN Bernardus Sinurat; Djamaliyah; Alfi Manzilatur Rohmah; Mochamad Reza Adiyanto
Jurnal Media Akademik (JMA) Vol. 2 No. 6 (2024): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i6.522

Abstract

Menurut Kementerian Koperasi dan UKM, ada 65,4 juta UMKM di Indonesia dengan unit usaha sampai 65,4 juta dan kapasitas untuk menampung 123,3 ribu orang pada tahun 2019. Ini membuktikan bahwa UMKM memiliki peran dan partisipasi yang signifikan dalam mengurangi angka pengangguran di Indonesia. Penelitian ini mengambil objek UMKM Warung Madura Ar. Rahman di Desa Telang yang berjualan sembako, makanan ringan, bensin dan pulsa. Tujuan dari penelitian ini adalah untuk memahami bagaimana akuntansi digunakan pada usaha kecil dan menengah (UMKM) serta pendapat orang tentang betapa pentingnya akuntansi untuk kegiatan usaha. Menurut tujuan penelitian, metode wawancara atau survei digunakan. Hasil penelitian menunjukkan bahwa UMKM Warung Madura Ar. Rahman hanya menggunakan akuntansi sederhana, mencatat pendapatan dan laba bersih dalam satu hari. Tidak ada pencatatan akuntansi yang terstruktur karena beberapa masalah, seperti kurangnya pengetahuan dan wawasan tentang pencatatan akuntansi dan keterbatasan waktu pelaku UMKM.
Analysis of The Influence of Liquidity on Investment on Investment: Comparison of Petrosea Data 2022-2023 Salsabilah Al Fitri; Riska Nur Fauziyah; Alfi Manzilatur Rohmah; Muhammad Alkirom Wildan
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 1 (2025): April : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i1.2158

Abstract

This study aims to examine the influence of liquidity on investment at PT Petrosea Tbk during the period of 2022-2023. Liquidity is measured using the current ratio, quick ratio, and cash ratio, which reflects the company's ability to meet short-term obligations as well as support investment activities. The research data were obtained from the company's annual financial reports and relevant market information. A quantitative method was employed to analyze the relationship between liquidity and investment levels, while also considering other variables such as profitability and company size. The results indicate that liquidity has a positive and significant effect on investment. Improved liquidity encourages the growth of the company's investments, which ultimately contributes to business development. These findings highlight the importance of effective liquidity management as a strategic approach to supporting sustainable investment and provide recommendations for management in formulating optimal investment policies.
Leadership in Startup Ecosystems and Unicorns: How Successful Startup Leaders Develop a Culture of Innovation and Exponential Growth Salsabilah Al Fitri; Jessica Fernanda Audrelya; Alfi Manzilatur Rohmah; Mochammad Isa Anshori
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.52

Abstract

This research investigates the role of leadership in building a culture of innovation and driving rapid growth in startups and unicorn companies. The main objective of this research is to identify the principles of effective leadership as well as the challenges faced in creating a culture of innovation. The methodology used was a case study with a qualitative approach, which included literature analysis and in-depth interviews with leaders from various sectors. The research findings show that successful leaders in startups tend to create an environment that supports experimentation, integrate technology in the work process, and apply collaborative and inclusive leadership principles. In addition, a deep understanding of market dynamics is also an important factor in formulating innovative strategies. Key challenges faced include resistance to change, managing diverse teams, and pressure to adapt to rapid market changes. The article concludes that effective leadership, supported by good communication, adaptability, and collaboration, is a key element in achieving exponential growth and corporate sustainability. Therefore, it is important for organizations to provide training and development for leaders to enhance their skills, thereby creating a more innovative and productive work culture.