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ANALISIS PENERAPAN SAK EMKM TERHADAP PELAPORAN KEUANGAN PADA UMKM ROYAL SAKINAH CATERING DI GRESIK Miftahul Kamalat Karima; Eko Prasetyo
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i11.3759

Abstract

UMKM merupakan salah satu sektor ekonomi yang sangat diperhitungkan di Indonesia karena kontribusinya terhadap pertumbuhan ekonomi baik nasional maupun daerah. UMKM merupakan bentuk usaha yang paling banyak menerima tenaga kerja di Indonesia sehingga sangat berpotensi untuk mengurangi angka kemiskinan dan pengangguran di Indonesia. Dalam menjalankan sebuah usaha tentu saja diharuskan terdapat laporan keuangan didalamnya Dalam operasi UMKM teradpat beberapa transaksi yang dapat dikelola kedalam laporan sesuai dengan SAK EMKM sehingga dapat menghasilkan laporan keuangan yang dapat dikatakan sebagai informasi keuangan dalam UMKM. Penelitian ini bertujuan apakah pemilik UMKM Royal Sakinah Catering telah memahami atau menerapkan SAK EMKM terhadap pelaporan keuangan di UMKM. Metode yang digunakan dalam penelitian ini menggunakan metode kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa UMKM Royal Sakinah Catering belum menrapkan SAK EMKM terhadap pelaporan keuangan di UMKM.
PENGARUH JENJANG PENDIDIKAN, SKALA USAHA DAN LAMA USAHA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PELAKU UMKM SUB SEKTOR MAKANAN DAN MINUMAN DI KECAMATAN WARU KABUPATEN SIDOARJO Rengga Fery Dwi Candra Marselino; Eko Prasetyo
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i8.4564

Abstract

UMKM merupakan tulang punggung perekonomian karena memberikan lapangan kerja, menunjang pemerataan pendapatan dan mendorong pertumbuhan perekonomian daerah.. Dalam pengelolaan UMKM,pemanfaatan mengenai informasi akuntansi mulai menjadi hal fital yang perlu diperhatikan. Namun banyakfaktor yang mempengaruhi bagaimana pelaku UMKM ini mampu memahami mengenai informasi akuntansi dan bagaimana cara pemanfaatannya. Penelitian ini menggunakan jenis penelitian terapan denganpendekatan penelitian kuantitatif yang dilaksanakan melalui metode perbandingan. Data yang dipakai untuk observasi yakni hasil wawancara melalui metode kuisioner yang diberikan kepada UMKM khususnya kec. Waru, kab. Sidoarjo. Alat uji yang digunakan adalah teknik analisis regresi linier berganda dengan software SPSS 23. Hasil dari penelitian ini adalah (1)Jenjang Pendidikan berkorelasi secara parsial dan signifikan terhadap penggunaan SIA pada UMKM bidang Makanan serta Minuman di Kec. Waru Kab. Sidoarjo.(2)Skala Usaha berpengaruh secara parsial dan tidak signifikan terhadap penggunaan Sistem Infomasi Akuntansi padapelaku UMKM sub Sektor Makanan dan Minuman di Kec. Waru Kab. Sidoarjo.(3)Lama Usaha berpengaruh secara parsial dan signifikan terhadap penggunaan Sistem Infomasi Akuntansi pada pelaku UMKM bidang Makanan serta Minuman di Kec. Waru Kab. Sidoarjo.(4)Jenjang Pendidikan, Skala Usaha serta Lama Usaha berpengaruh secara simultan terhadap penggunaan SIA pada pelaku UMKM bidang Makanan serta Minuman di Kec. Waru Kab. Sidoarjo.
OPTIMIZATION OF RETENTION POND IN FLOOD CONTROL EFFORTS IN PEKANBARU (URBAN FLOOD SYSTEM IMPROVEMENT PROJECT) Erni Yulianti; Eko Prasetyo
International Journal of Social Science Vol. 3 No. 5: February 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i5.7425

Abstract

This research aims to optimize the function of retention ponds as part of the urban flood control improvement project in Pekanbaru. Evaluation was conducted on the capacity and efficiency of retention ponds, with a focus on spatial distribution, sustainability, and environmental impact. The findings of this study provide a foundation for formulating concrete and data-driven improvement recommendations. The spatial distribution of retention ponds is crucial in understanding their effectiveness in mitigating flood risks. Evaluation of the actual capacity of retention ponds provides an overview of their ability to accommodate excess rainwater, while efficiency identifies factors for enhancement and improvement. Improvement recommendations include increasing capacity, implementing advanced technology, and developing data-driven solutions. Involving stakeholders, including local government, research institutions, and the community, is a strategic step to ensure successful implementation. The application of sensors and geographic information systems (GIS) can enhance the effectiveness of retention pond operational management. Sustainability of solutions is realized through routine maintenance, performance monitoring, and multi-stakeholder collaboration. This research significantly contributes to urban flood management in Pekanbaru by providing concrete, data-driven recommendations for the retention pond system.
Implementasi Prinsip Good Governance Dalam Pelayanan Pembuatan E-KTP Pada Kecamatan Sepatan Timur Kabupaten Tangerang Marissa Krianayanti; Luthfiyyah Humairah; Anggita May Putri Kiswanto; Alodia Alvita Wibowo; Eko Prasetyo
Public Service and Governance Journal Vol. 5 No. 2 (2024): Juli: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v5i2.1823

Abstract

This research aims to gain a deeper understanding of the East Sepatan District's efforts in realizing excellent service in issuing E-KTP, which is based on the principles of good governance. Using a descriptive and qualitative approach, data was collected through field observations through interviews with informants consisting of Heads of Sections, Secretaries and Employees in East Sepatan District, as well as notes. Next, the data obtained was analyzed from the data reduction process, data presentation, and drawing conclusions. E-KTP services in East Sepatan District must meet the principles of good governance standards, namely including the principles of professionalism, transparency, supervision, responsiveness, democracy and participation, efficiency and effectiveness, foresight, and law enforcement, all of which comply with good governance standards. is trying to improve all these aspects and can be said to be almost on the verge of being good, but there are still several shortcomings and weaknesses in its implementation. The results of interviews and observations show that the e-KTP making service in East Sepatan District meets all the specified indicators. Solution So that good governance can be implemented optimally, governance principles such as legal regulations and justice need to always be considered and evaluated.
Implementasi Prinsip Good Governance Dalam Pelayanan Pembuatan E-KTP Pada Kecamatan Sepatan Timur Kabupaten Tangerang Marissa Krianayanti Bunga Putri; Luthfiyyah Humairah; Anggita May Putri Kiswanto; Alodia Alvita Wibowo; Eko Prasetyo
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 1 No. 3 (2024): September : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v1i3.509

Abstract

This research aims to gain a deeper understanding of the East Sepatan District's efforts in realizing excellent service in issuing E-KTP, which is based on the principles of good governance. Using a descriptive and qualitative approach, data was collected through field observations through interviews with informants consisting of Heads of Sections, Secretaries and Employees in East Sepatan District, as well as notes. Next, the data obtained was analyzed from the data reduction process, data presentation, and drawing conclusions. E-KTP services in East Sepatan District must meet the principles of good governance standards, namely including the principles of professionalism, transparency, supervision, responsiveness, democracy and participation, efficiency and effectiveness, foresight, and law enforcement, all of which comply with good governance standards. is trying to improve all these aspects and can be said to be almost on the verge of being good, but there are still several shortcomings and weaknesses in its implementation. The results of interviews and observations show that the e-KTP making service in East Sepatan District meets all the specified indicators. Solution So that good governance can be implemented optimally, governance principles such as legal regulations and justice need to always be considered and evaluated.
The Influence of Car Rental Product Quality, Prices, and Complaint Handling System on Decisions to Use Car Rental Services at Botana Transport Rent Car & Tour Travel Eko Prasetyo; Dhany Isnaeni Darmawan
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 1 No. 3 (2024): September : ePaper Bisnis : International Journal of Entrepreneurship and Manag
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v1i3.60

Abstract

The aim of this research is to determine the influence of product service quality, price, rental car complaint handling system on the decision to use car rental services at Botana Transport Rent Cars & Tours travel. This research was conducted at Botana Transport Rent Cars & Tours travel located on Jl. Raya Kemang, Cilegon City. The sample in this study consisted of 100 respondents using Accidental Sampling. The data analysis used is multiple linear regression. The results of the research are that product quality and the complaint handling system have a positive influence, while price has a negative influence on the decision to use a rental car at Botana Transport Rent. Cars & Tours travel. Simultaneously or at the same time, product quality, price and car rental handling system at Botana Transport Rent Cars & Tours travel. Meanwhile, the R Square value explains the decision to use car rental services at Botana Transport Rent Cars & Tours Travel is influenced by product quality, price and complaint handling system by 44.2% while the remaining 55.8% is influenced by other variables not used in this research.
Pemetaan Lahan Perhutanan Sosial Secara Partisipatif di Kelompok Tani Hutan Kemasyarakatan Menggerejo, Kabupaten Kulon Progo Wiyono Wiyono; Probo Santoso; Rochmad Hidayat; Silvi Nur Oktalina; Prasetyo Nugroho; Eko Prasetyo; Singgih Utomo; Puji Lestari; Ahdiar Fikri Maulana; Agus Ngadianto
JURNAL PENYULUHAN PEMBANGUNAN Vol 4 No 2 (2024): Jurnal Penyuluhan Pembangunan
Publisher : Politeknik Pembangunan Pertanian Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34145/jppm.v4i1.3423

Abstract

Perhutanan Sosial merupakan salah satu program prioritas pemerintah yang bertujuan untuk menjaga kelestarian hutan sekaligus meningkatkan kesejahteraan masyarakat. Salah satu permasalahan yang dihadapi oleh kelompok tani hutan dalam melaksanakan program perhutanan sosial adalah belum memiliki peta lahan andil masing-masing petani. Sementara itu, keberadaan peta tersebut sangat penting untuk mencegah terjadinya konflik antar petani dan sebagai dasar perencanan pengelolaan kawasan hutan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membantu kelompok tani hutan kemsyarakatan (HKm) dalam membuat peta lahan andil yang akurat dan diakui semua pihak. Kegiatan dilaksanakan di kelompok tani HKm Menggerejo, Desa Hargowilis, Kecamatan Kokap, Kabupaten Kulon Progo. Tahapan kegiatan adalah sebagai berikut: 1) Koordinasi dengan pengurus kelompok tani untuk merencanakan kegiatan pengukuran lapangan; 2) Pengukuran batas lahan andil dilakukan secara partisipatif dengan menggunakan alat GPS; 3) Pengolahan data menjadi peta dilakukan dengan software Quantun GIS (QGIS); 4) Validasi hasil peta dilakukan oleh pengurus kelompok tani untuk memastikan kesesuaian peta dengan kondisi lapangan; 5) Penyerahan peta kepada pengurus kelompok tani. Berdasarkan hasil kegiatan ini dapat disimpulkan bahwa: 1) Implementasi program perhutanan sosial perlu didukung oleh parapihak untuk menjamin tercapainya tujuan program; 2) Proses pembuatan peta lahan andil harus dilakukan secara partisipatif untuk menjamin validitas peta dan pengakuan parapihak; 3) Peta lahan andil dapat dipergunakan sebagai instrumen resolusi konflik lahan dan dasar perencanaan program perhutanan sosial di tingkat tapak oleh kelompok tani hutan; 4) Proses pemetaan lahan andil menghadapi beberapa kendala yang perlu penyelesaian jangka pendek dan jangka panjang.
Sentiment Analysis of MyPertamina on Google Play Store Using Naïve Bayes for Sustainable Policies Kustyana, Engkus; Eko Prasetyo; Shofa Nurfauziah; Wibi Alya Azahra; Zahra Nanda
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 22 No. 3 (2024): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v22i3.371

Abstract

The MyPertamina application is a digital service developed by Pertamina to make it easier for people to carry out vehicle fuel transactions. However, the implementation of this application has generated various responses from users, both in the form of reviews and star ratings on the Google Play Store. User reactions to this application show a variety of opinions, including criticism and appreciation. This research aims to analyze user sentiment towards the MyPertamina application, which is classified into two main categories, namely positive and negative sentiment. The research dataset was obtained through a process of scraping user reviews on the Google Play Store in the period 1 October to 1 December 2024. The data used includes 4812 reviews with label division: ratings 4 and 5 are considered positive sentiment, while ratings 1, 2, and 3 are considered positive sentiment. sentiment.negative Analysis was carried out using the Python programming language via the Google Colab platform. The dataset is divided into 80% training data and 20% test data to build a sentiment classification model. The research results show that the Naive Bayes Classifier algorithm is used to carry out classification with an accuracy level of 78%, precision 75%, recall 99%, and f1-score 86%. This analysis shows that most sentiment towards the app is negative, reflecting user complaints regarding various technical issues with the app. It is hoped that this research can become a basis for improving the MyPertamina application system and provide insight for further research in sentiment classification.
Technology Transfer of Rural Entrepreneurship Digitization to Regional Economic Growth Prasetyo, P Eko
Signifikan: Jurnal Ilmu Ekonomi Vol 13, No 2 (2024)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.38046

Abstract

Research Originality: The digital technology transfer in rural entrepreneurship is a knowledge-based solidarity socio-economic (SSE) innovation that drives regional economic growth and reduces inequality.Research Objectives: This study aims to analyze the role of digitalization technology transfer in entrepreneurship on regional economic growth, inequality mitigation, and other related resource factors.Research Methods:  The study approach model used a mixed methods design through exploratory and explanatory stages. The data were analyzed quantitatively descriptively with the standard multiple regression tool. The operational variables were measured using the Gini ratio index.Empirical Results: The results showed that digitalization technology transfer encourages regional economic growth. However, the positive role created has not reduced the negative impact and inequality. This inequality could be mitigated by the innovation of the community's social solidarity economic system (SSE). There are indications of the potential of local community wisdom to strengthen informal institutions in society.Implications: Utilizing the community's potential and the SSE model could provide added value for the community's welfare.JEL Classification: O14, O47, P25
Kesesuaian Sistem Pengawasan Perizinan Berbasis Risiko di Sektor Lingkungan Hidup Pasca UU Cipta Kerja Dengan Prinsip Perlindungan dan Pengelolaan Lingkungan Hidup di Indonesia Eko Prasetyo
Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Vol. 2 No. 6 NOVEMBER 2024
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cipta Kerja Act brings significant changes to the model of Business Licensing Supervision. However, there are concerns about the compatibility of this system with protection principles. Using a juridical-normative research method, this article identifies that environmental management and protection in Indonesia apply the principles of precaution, prevention, and sustainability. Furthermore, the detailed supervisory system established under the Business Licensing regime tends to be more effective compared to the previous system. Nevertheless, updates are needed in certain applications of environmental protection and management principles, including the need for an early warning system for environmental damage and/or degradation and the strengthening of accountability awareness among business actors.
Co-Authors - Kardoyo Abdul Hafiz Fahrurrozi Achmad Hizazi Adang Samsudin S., Adang Samsudin Adetia Apika Agus Kuncoro Agus Ngadianto Ahdiar Fikri Maulana Ahmad Azizi Alamsyah - Alfian Ferdiansyah Alodia Alvita Wibowo Andaraswari Andaraswari Andro Ruben Runtu Andryan Setyadharma Anggita May Putri Kiswanto Anggraeni, Oki Anggraeni, Oki Anggraeni, Windi Ariesti Ani Dijah Rahajoe Anita Safitri Anjani, Ika Resti arif arizal Aristawati Aristawati Asih Wulandari Aulia Wanda Fitria Avi Budi Setiawan Awinda lutfina Ratnasari, Awinda lutfina Azridjal Aziz B. Herawan Hayadi Bagus Sajiwa Citra Puspa Permata David Laksamana Caesar, David Laksamana Dede Nurhasanah Dedi Gunawan Saputra Delfian Zaman Dewi Fitriyani Dewi Mardian Dhany Isnaeni Darmawan Diya Novitasari Djoko Suwandono Djoko Widodo Dwi Rahmayani, Dwi Dyah Maya Nihayah Eka Julianti Emil Huriani Endang Sulistyowati Erlanda Augupta Pane Ervi Rachma Dewi Etty Soesilowati Fachry Abda El Rahman Fafurida Fafurida Fitria Nur Anggraeni, Fitria Nur Fugiyar Suherman Furtasan Ali Yusuf Harry Setya Hadi Hasan Hariri Hayatul Ismi Hendra Purwanto Herman Tarigan Hidayat, Rochmad Holiawati Ida Adhani Ihsan Nasihin Irawan Yogyadipratama, Panji Irawan Yogyadipratama, Panji Istihara Ibnu Hajar Jati, Sarwito Asmoro Juli Ratnawati Karsinah - Kartika Firdausy Kesuma, Ayu Cahyaning Khatijah Binti Abdullah Krisdianto, Boby Febri Kristanti Wahyuningtyas Kristiyanto Kustyana, Engkus Lilik Lestari Livana PH lutfina Ratnasari, Awinda lutfina Ratnasari, Awinda Luthfi Fa'izah, Raihanah Luthfiyyah Humairah M. Rusdi Maman Abdul Jalil Maman Rachman Mariella Rosa Farabita Marimin Marimin Marissa Krianayanti Marissa Krianayanti Bunga Putri Miftahul Kamalat Karima Milna Andelina Muhammad Naufal Ibnu Ridho MUHAMMAD TAUFIK Muliantino, Mulyanti Roberto Nasution, Muhammad Irwan Padli Natasia Alinsari Nihayah, Annis Nurfitriana Noer Rochma Damayanti Noffik Ermawati, Noffik Nofryanti Nur Wahyuningsih Nurida Isnaeni Nurjannah Rahayu Kistanti Pangestika, Maulida Dewi Panji Irawan Yogyadipratama, Panji Irawan Partono Thomas Parwati Parwati Prameswara, Daffa Arkan Prasetyo Nugroho Pratama, Rizka Nur Probo Santoso Pudaka, Deo Leko Pudaka, Deo Leko PUJI LESTARI Purba, Susanti Lasmaria Purba, Susanti Lasmaria Putri, Chintia Ariani R.Ade Sukarna Rachmadi, Moch Faizal Radi Udin Alfian Sangaji Rahmat Iman Mainil Raman Raman Raman, Raman Rengga Fery Dwi Candra Marselino Reni Yustien Rifdah Silawarti Rika Gubita Rika Sarfika Riksy Hernando Riska Fitriani Risna Endah Budiati Rissa Anandita Rita Friyani Rohman, Shohihatur Rudi Hermawan Rusdarti - Shofa Nurfauziah Silvi Nur Oktalina Simanjuntak, Agnes Pradina Simanjuntak, Agnes Pradina Sinaga, Sari Octavia Singgih Utomo Siti Harnina Bintari Siti Maisaroh Soffiana Agustin, Soffiana Sri Hartini Sulaksono, Bambang Sunyoto Sunyoto Suranto Suranto Susi Andriyani Susilawati Susilawati Suwardi, Maskun Syamsul Arifin Tole Sutikno Trisno Utomo Trisya Walza Rizkita Ucip Sucipto Ulya, Khalwatul Ulya, Tis’aTul Umi Darojah, Umi Vivi Charunia Wati Wadi, Indra Wasino Wasino Wibi Alya Azahra Winda Ningsih Wiwik Tiswiyanti Wiyono Wiyono Yati Rosmiati, Dede Yesni, Marnila Yulianti, Erni Zahra Nanda Zia, Ikrima Zaleda Zuliyati