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Journal : Jurnal Scientia

COOPERATIVE ACCOUNTING TRAINING FOR ONE-HEARTED PARENT WASTE BANK COOPERATIVES Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Yvonne Augustine; Diana Frederica
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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Abstract

The implementation of PKM activities with the theme "Cooperative Accounting Training for the One Heart Waste Bank Cooperative" aims to increase the understanding of cooperative management in implementing cooperative accounting. The understanding of cooperative accounting needs to be improved because the application of cooperative accounting will be able to provide benefits, both in managing cooperative businesses and for external stakeholders. The main topics of discussion in this PKM activity include the accounting cycle, types of cooperative financial reports, and the required accounting. At the beginning of the session, a pre-test will be conducted and at the end of the session a post-test will be conducted to measure an increase in the understanding of cooperative management towards cooperative accounting. The implementation of this PKM is in collaboration with PKM Cooperative partners for the Satu Hati Waste Bank. The cooperative is located at Jl. Kemuning Raya Rt. 005/05 Ex. Cengkareng Barat, Kec. Cengkareng – West Jakarta. It is hoped that this PKM activity can continue to be carried out to increase understanding of Cooperative Accounting.
APPLICATION OF THE COBB-DOUGLASS PRODUCTION FUNCTION FUNCTION TO MSMES AND LARGE BUSINESSES IN STIMULATING THE NATIONAL INCOME OF MSMES AND LARGE BUSINESSES DURING THE PANDEMIC (2015-2019) Sofie Sofie
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1066

Abstract

This study aims to find out application of the cobb-douglass production function function to msmes and large businesses in stimulating the national income of msmes and large businesses during the pandemic (2015-2019). The type of research used is quantitative research with hypothesis testing which aims to test the influence of the number of MSME and UB business units as well as the number of workers from MSMEs and UB on the national income of MSMEs and UB using a panel regression model. The results of this study state that In all business units, it is proven that the number of business units has a significant positive effect on the GDP of MSMEs and UB. The influence of labor both as a whole and according to the type of business does not have a significant effect on the GDP of MSMEs and UB. The elasticity of the number of business units positively affects the GDP of MSMEs both as a whole and according to the business unit group. For the overall homogeneity level is in an increasing return to scale condition and according to the group of business units, Micro, Small and Large businesses are in a condition of increasing return to scale, while for the Middle group are in a decreasing return to scale condition. For production intensity, overall and according to business unit groups, no production process in MSMEs and UB focuses on using certain inputs as the dominant input