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Improving transparency and accountability of MSME financial statements by using accrual method Risnaningsih, Risnaningsih; Tanuwijaya, Sjheny; Iriani, Nur Ida
MEC-J (Management and Economics Journal) Vol 2, No 2 (2018)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.074 KB) | DOI: 10.18860/mec-j.v0i1.5394

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN DALAM PEMBELIAN PRODUK MIE INSTAN DI KOTA MALANG Iriani, Nur Ida
IQTISHODUNA IQTISHODUNA (Vol 6, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.314 KB) | DOI: 10.18860/iq.v0i0.313

Abstract

The objectives of the research are to know the concurrent effects of educational factors of consumers along with the price, quality, distribution, and promotion of towards the consumers' behavior in purchasing instant noodle, and to identify what factors have a dominant effect on the consumers' behavior in purchasing instant noodle in Malang. After an examination of 200 respondents by means of multiple linear regression method, the study found that: (1) F count value is 34.677, meaning that it is larger than F table (2.14). This indicates that there are significant concurrent effects of educational factors of consumers along with the price, quality, distribution, and promotion of instant noodle towards the consumers' behavior in purchasing instant noodle in Malang. Thus, the first hypothesis is accepted. (2) Among the independent variables that were examined, price has a dominant and significant effect on consumers' decision in purchasing instant noodle. Thus, the second hypothesis is accepted. (3) Viewed from the effects of individual factors on consumers' behavior in purchasing instant noodle, then: (a) Price has a significant effect of 12.15% on the purchase of instant noodle. (b) Education and income have a significant effect on the purchase of instant noodle. (c) Quality, distribution, and promotion have a significant but little effect on the purchase of instant noodle.
Pengaruh Dimensi Brand Equity (Ekuitas Merek) terhadap Keputusan Pembelian Kartu Telepon Selular Telkomsel di Kota Malang Nur Ida Iriani
Jurnal Aplikasi Manajemen Vol 9, No 2 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1177.774 KB)

Abstract

Nowadays, the business competition of handset operator cellular in Indonesia are more competitive. This condition makes Telkomsel is not only depend on product differentiation and price leader, which is easy to follow. Brand that have a several attribute equity will create a positive brand image in the consumer mind. The purpose of the research is to analyze the influence of brand equity consisting of brand awareness, perceived quality, brand association and brand loyalty toward buying decision celular card of Telkomsel at Malang. The research method used quantitative approach in which variables are measured with Likert Scale. The sample amount is 100 respondent by incendental method. The primary data collection is by distributing quetionnaries. Data processing was used a application SPSS vs.15,0 for Windows (includes: validity and reliability analysis, classic assumption analysis, and hypotesis tested by multiple regression analysis). The result show that: (1) by collectively, the equity brand attribute having significant toward buying decision of consument. (2) by partially, there are significant influence of the all equity brand attributes consisting of perceived quality, brand association, and brand loyalty toward buying decision of consument. Then (3) brand loyalty having a dominant influence on buying decision.Keywords: brand equity, buying decision
Motivasi Intrinsik, Motivasi Ekstrinsik dan Disiplin Kerja Pengaruhnya terhadap Kinerja Pegawai pada Kantor Dinas Pendidikan Kabupaten Sambas Nur Ida Iriani
Jurnal Aplikasi Manajemen Vol 8, No 2 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research basicly aims to know the influence of motivation (intrinsic and extrinsic) and work discipline to employee performance. The location is chosen for this research is education officional office of Kabupaten Sambas. The research was done to 37 responden by using quantitative-explanatory approach. Thus, data analysis which is used is statistic analysis in the form of double linier regression test. The result of this research shows that either simultaneously or partially, the variable of intrinsic motivation, ekstrinsic motivation and work discipline influence work performance of the employee at officional office of education of Kabupaten Sambas. It has been proven from the result of (f) simultan test which shows confer (38,773) with significant point (0.000) which is much smaller than alpha 0.05. Along with the result of (t) partial shows significant point of three free variables in succession as big as 0.000, 0.009 and 0.000 which is much smaller than alpha 0.05. so that the accepted assumption from both of the test is Ho rejected.Keywords: intrinsic motivation, extrinsic motivation, work discipline, and employee performance
PEMBERDAYAAN KELOMPOK PEKERJA RUMAHAN MELALUI PEMBINAAN KEWIRAUSAHAAN DALAM UPAYA MENGENTAS KEMISKINAN Nur Ida Iriani; HS. Lilik Wiyanto
JISIP : Jurnal Ilmu Sosial dan Ilmu Politik Vol 5, No 3 (2016)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.284 KB) | DOI: 10.33366/jisip.v5i3.254

Abstract

Abstract: Today we recognize the term of homeworkers as one manifestation of human resource empowerment deemed efficient for smaller companies like UMKM, but it's less humane to workers or the labourers themselves because the system is far from worth it for the welfare of these workers. The system who considered economical for the industrialist is the industrialist does not need to spend money for religious holiday allowance ( THR ), Social Security, fixed salary, health benefits, and other benefits such as who should be given to official employees. The program aims to realize the home industry that can increase family income through productive activities are done in the home, improving the quality of production, and to realize appropriate technologies and targeted as a manifestation of an effort to help increasing the production of home-based bussiness. Program held at the home of one partner in the area Singosari - Malang, for 8 ( eight ) months, starting from April to October 2016. The activities implemented method is through the approach, providing entrepreneurship training, mentoring, knowledge of health and others. Target results and outcomes program is to help partners to be able to create their own home industry by utilizing the knowledge and skills has acquired during the program. Keywords : Partner, Home Industry, considered economical Abstrak: Saat ini kita mengenal istilah pekerja rumahan sebagai salah satu wujud pemberdayaan sumber daya manusia yang dianggap efisien bagi perusahaan kecil seperti UMKM, tapi itu kurang manusiawi kepada pekerja atau buruh sendiri karena sistem ini jauh dari layak untuk kesejahteraan para pekerja ini. Sistem yang dianggap ekonomis untuk pengusaha adalah pengusaha tidak perlu mengeluarkan uang untuk agama tunjangan hari raya (THR), Jamsostek, gaji tetap, tunjangan kesehatan, dan tunjangan lain seperti yang harus diberikan kepada karyawan resmi. Program ini bertujuan untuk mewujudkan industri rumah tangga yang dapat meningkatkan pendapatan keluarga melalui kegiatan produktif yang dilakukan di rumah, meningkatkan kualitas produksi, dan untuk mewujudkan teknologi tepat guna dan sasaran sebagai manifestasi dari upaya untuk membantu meningkatkan produksi rumahan bisnis. Program yang digelar di rumah salah satu mitra di daerah Singosari - Malang, selama 8 (delapan) bulan, mulai dari bulan April sampai Oktober 2016. Kegiatan Metode dilaksanakan adalah melalui pendekatan, memberikan pelatihan kewirausahaan, pendampingan, pengetahuan tentang kesehatan dan lain-lain. Hasil target dan hasil program adalah untuk membantu mitra untuk dapat menciptakan industri rumah mereka sendiri dengan memanfaatkan pengetahuan dan keterampilan yang telah diperoleh selama program. Kata kunci: Partner, Home Industry, dianggap ekonomis
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENDAPATAN RUMAH TANGGA TANI DI KOTA BATU (Studi di Desa Tlekung Kecamatan Jonreju Kota Batu) Johanis Nifanngeljau; Muhamad Rifa’i; Nur Ida Iriani
BUANA SAINS Vol 19, No 2 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.53 KB) | DOI: 10.33366/bs.v19i2.1749

Abstract

Human resources are very important and must be had in an effort to achieve goals. Human resources are the main element for individuals who compare with other elements, which are supported to develop the existing potential. Capital resources or capital is one means to support the production process of an item or service. Capital does not only consist of technological money, equipment, machinery, land, information, and so on, including capital because it can support the production process. With the capital, the production process will become easier and more efficient, for example, the use of tractors by farmers will increase land management by other manual and traditional methods. Natural resources are resources derived from nature, they can be obtained as valuable goods or services. For example in planting patches in an area will make this area a producer of food or vegetables will be very beneficial for humans if it can be processed properly. In this study, the dominant or significant factor related to human resources has a significant 0,000 0.05 with a standard coefficient of 0.680 or contributes to farm household income of 68.0%. Capital resources have significant ownership of 0.001 0.05 with a standard coefficient of 0.526 or contribute to farm household income by 52.6%. While natural resources have significant ownership of 0,000 0.05 with a standard coefficient of 0.712 or contribute to farm household income of 71.2%. To make this refutation, it is necessary to re-evaluate the group in Tlekung Village, Jonrejo Subdistrict, Batu City, which are human resources, capital resources, and natural resources.
ANALISIS FAKTOR−FAKTOR YANG MEMPENGARUHI PRODUKSI KOPI MASYARAKAT DI KEC. DAMPIT, KAB. MALANG Inosensius Harmin Jandu; Nur Ida Iriani; Dyanasari Dyanasari
BUANA SAINS Vol 19, No 2 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.143 KB) | DOI: 10.33366/bs.v19i2.1750

Abstract

Plantation sub-sector is part of the agricultural sector which acts as one of the country's foreign exchange-earners, producer of consumption materials, producers of raw materials for industry, employment providers and encourages agribusiness and supports environmental conservation. The role of plantations is increasing along with the creation of resilient agriculture by utilizing natural resources optimally supported by quality human resources. In this study, the analytical method used is multiple regression analysis models with the help of the SPSS program (for Windows version 25.0). The results showed that the Land Area X1 variable was at a significance level of 95% (α = 0.05). Then it means (0.033 0.005) which means that H0 is rejected and Ha is received by the land area and has a significant positive effect on coffee production in Dampit Subdistrict, Labor an X2 significance level of 95% (α = 0.05. Then 0.246 0.05, which means H0 is received and Ha is rejected, then labor has a positive but not significant effect on coffee production in Dampit Sub-district. Superior seedlings at X3 are 95% significance level (α = 0.05. Then 0,000 0.05, which means H0 is rejected and Ha is accepted, so superior seedlings have a significant positive effect on coffee production in Dampit District, Fertilizer X4 at a significance level of 95% (α = 0.05. then 0.005 0.05 which means H0 is rejected and Ha is accepted) Fertilizers have a significant positive effect on coffee production in Dampit District. Pesticides at X5 at a significance level of 95 % (α = 0.05. So that means (0.927 0.05) which means that H0 is accepted and Ha is rejected then pesticides have a positive but not significant effect on coffee production in Dampit District.