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All Journal Jurnal Manajemen Terapan dan Keuangan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Gender Equality: Internasional Journal of Child and Gender Studies Ikonomika : Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Perspektif Ekonomi Darussalam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Journal La Bisecoman INTELEKTIVA Jurnal Ekonomi Efektif Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JES (Jurnal Ekonomi STIEP) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Talaa : Journal of Islamic Finance Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Hisbah Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Aktiva: Journal Of Accountancy and Management Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Iltizamat : Journal Of Economic Sharia Law and Business Studies Journal of Islamic Economics and Finance Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi dan Pembangunan Indonesia JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services GLOSSARY Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi JIMEKA E-Jurnal Akuntansi Jurnal Simki Economic International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan International Journal of Kita Kreatif Sosio e-kons Jurnal Ekonomi Syariah Darussalam (Jesdar)
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Analysis of the Financial Statements of the Langkat Provincial Government Based on PP No. 8 of 2006 Prayoga, Rizky Ananda; Siregar , Saparuddin; Nasution, Yenni Samri Juliati
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.502

Abstract

This study aims to analyze the compliance of the Langkat District Government's financial statements with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, and identify challenges in their preparation. The research method used was qualitative with data collection through observation, interviews with three informants, and documentation. The results showed that the financial statements of the Langkat District Government had complied with Government Regulation No. 8 of 2006 which requires transparency, accountability, and compliance with Government Accounting Standards (SAP). Challenges identified include limited understanding of SAP, differences in interpretation of regulations, and limited competent human resources, which have an impact on the quality of financial statements. This research contributes to the field of public sector accounting by highlighting the challenges and compliance in financial reporting at local government institutions.
Analisis Penerapan Ekonomi Sirkular Pada UMKM F&B Di Sekitar Medan Siregar, Mufti Al Mumtaz; Karo Karo, Robby Adriano; Ardiansyah, Reza Restu; Nasution, Yenni Samri Juliati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3006

Abstract

This study aims to analyze the implementation of circular economy in Micro, Small, and Medium Enterprises (MSMEs) in the Food & Beverage (F&B) sector. The focus of the research is on the implementation of circular economy practices that include waste management, use of sustainable raw materials, environmentally friendly packaging, energy and water efficiency, and food waste reduction strategies. The research method used a descriptive quantitative approach with a research instrument in the form of a questionnaire distributed through Google Form.
ANALISIS PENGARUH KUALITAS PELAYANAN DAN KEPUASAN KONSUMEN TERHADAP LOYALITAS PELANGGAN DI WARKOP RENCONG RUPI MMTC Muhammad Danil Aritonga; Muhammad Ja'far; Fadhil Muhammad; Wisnu Hadi; Yenni Samri Juliati Nasution
Jurnal Media Akademik (JMA) Vol. 3 No. 1 (2025): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i1.1544

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan kepuasan pelanggan terhadap loyalitas pelanggan di Warkop Rencong Rupi MMTC, yang menjadi salah satu kafe populer di kawasan Medan. Metode penelitian yang digunakan adalah kualitatif, dengan wawancara mendalam dan observasi langsung terhadap pelanggan serta lingkungan Warkop Rencong Rupi. Fokus penelitian meliputi kualitas makanan dan minuman, pelayanan, suasana, kebersihan, harga, dan fasilitas tambahan. Hasil penelitian menunjukkan bahwa Warkop Rencong Rupi MMTC memiliki lima keunggulan utama. Pertama, kualitas makanan dan minuman yang enak serta penyajian yang menarik berhasil memenuhi harapan pelanggan. Kedua, pelayanan yang ramah dan responsif menciptakan pengalaman positif. Ketiga, suasana yang nyaman, sejuk, dan bersih memberikan kenyamanan bagi pelanggan. Keempat, harga yang terjangkau dan sesuai dengan kualitas produk memberikan nilai tambah. Kelima, fasilitas tambahan seperti Wi-Fi gratis dan musik mendukung kenyamanan pelanggan, terutama mahasiswa dan anak muda. Keunggulan-keunggulan ini secara signifikan memengaruhi kepuasan pelanggan, yang pada akhirnya meningkatkan loyalitas mereka. Dengan memahami kebutuhan pelanggan dan terus meningkatkan kualitas layanan, Warkop Rencong Rupi berhasil mempertahankan posisinya di tengah persaingan bisnis kuliner. Penelitian ini menegaskan pentingnya strategi yang berfokus pada kepuasan pelanggan untuk membangun loyalitas dalam bisnis yang kompetitif.
KONTRIBUSI WAKAF PRODUKTIF TERHADAP PENGEMBANGAN EKONOMI MIKRO DI INDONESIA Nst, Aida Ulviani; Nasution, Yenni Samri juliati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i1.11065

Abstract

Wakaf produktif memiliki potensi besar dalam mendukung pengembangan ekonomi mikro di Indonesia. Sebagai salah satu instrumen ekonomi Islam, wakaf produktif dapat memberikan manfaat yang signifikan, khususnya dalam pemberdayaan usaha kecil dan menengah (UMKM) melalui akses pendanaan tanpa beban bunga, pelatihan, dan pendampingan usaha. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR), serta data primer berupa wawancara dengan pengelola wakaf produktif dan pelaku UMKM. Hasil penelitian menunjukkan bahwa wakaf produktif secara signifikan meningkatkan kapasitas produksi dan daya saing UMKM, sekaligus mengurangi ketimpangan ekonomi. Namun tantangan seperti rendahnya literasi masyarakat, keterbatasan teknologi, dan regulasi yang belum memadai masih menjadi kendala dalam optimalisasi wakaf produktif. Diperlukan kolaborasi antara pemerintah, lembaga wakaf, dan sektor swasta untuk memaksimalkan potensi ini dan mendukung pembangunan ekonomi berbasis syariah.
The Position of The Accounting Profession in The Realization of The 2030 Sustainable Development Goals (SGD's) Ahmadi, Ahmadi; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6282

Abstract

This research aims to analyze the role of accountants in realizing the Sustainable Development Goals 2030 in Singkuang I Village-Owned Enterprises. The research method used is descriptive qualitative with a case study approach. Data was obtained through interviews, observation and documentation of relevant data related to the development of Sustainable Development Goals (SGD's) 2030 in Singkuang I Village-Owned Enterprises. Data was analyzed using the triangulation method between interview results, sustainability theory and role theory. The results of this research found accountants' views on the Sustainable Development Goals (SGD's) that are currently occurring. In Village-owned enterprises, the goals that can be implemented by accountants are still limited in various targets, limited information regarding Sustainable Development Goals (SGD's), lack of awareness of Sustainable Development Goals (SGD's). Development Goals (SGD's), the level of success of all Sustainable Development Goals (SGD's) related to accountants is still relatively low.
Pengaruh Pengelolaan Dan Pemanfaatan Dana Zakat Terhadap Tingkat Pendapatan Mustahik Pada Baznas Provinsi Sumatera Utara Anggi Mayasari Lubis; Yenni Samri Juliati Nasution; Nurwani Nurwani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i4.1267

Abstract

This study aims to determine the effect of the Management and Utilization of Zakat Funds on Mustahik Income Levels at BAZNAS of North Sumatra Province partially and simultaneously. This study uses a quantitative research method with an associative approach. The data collection technique used a questionnaire as well as the population and sample in this study as many as 48 people who received zakat funds at BAZNAS of North Sumatra Province using a saturated sampling technique. Data were analyzed using multiple linear regression method. The results of the research based on partial hypothesis testing show that the Zakat Fund Management variable has a negative and not significant effect on Mustahik's Income Level, with a value of -0.938 <2.0141. While the variable Utilization of Zakat Funds has a positive effect on Mustahik's Income Level, with a value of 2.822 > 2.0141. The results of the simultaneous hypothesis test show that the Management and Utilization of Zakat Funds has a significant effect on Mustahik's Income Level at BAZNAS of North Sumatra Province, with a value of 4.143 > 3.20.
Nazir Wakaf Profesional Rispan Rispan; Yenni Samri Juliati Nasution
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 1 (2025): Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i1.1165

Abstract

The issue of nazir waqf, which is still traditional-consumptive due to lack of knowledge about waqf and poor human resources, is one of the obstacles in the implementation of waqf legislation. The problem of naziran will be discussed in this article, along with its definition, tupoksi, professional nazir standards, challenges, and solutions. The findings of this study lead to the conclusion that morality, management, and business, along with other additional information and insights, are necessary for professional nazirs. Professional Nazirs also need to have human skills, technical abilities, and interpersonal skills. Other challenges include expertise, coaching, recruitment, incentives, competencies, and supervision. In addition, the paradigm shift and the existence of Nazir are some of the solutions that can be applied, such as associations, the establishment of Nazir schools, and the improvement of Nazir welfare. The guidance and supervision of Nazir Waqf is carried out by the Minister and the Indonesian Waqf Board, with the aim of improving professionalism and ethics in the management of waqf. Improving the quality of professional nazir is expected to have an impact on increasing the productivity of waqf assets, increasing public trust, and making a real contribution to economic and social development.
Peran Teknologi dalam Optimalisasi Pengelolaan Zakat untuk Pemberdayaan Ekonomi Candra, Jeki; Nasution, Yenni Samri Juliati
Polyscopia Vol. 2 No. 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/polyscopia.v2i1.1621

Abstract

This study explores the role of technology in optimizing zakat management for the economic empowerment of the Muslim community. As an essential instrument in Islamic economics, zakat holds significant potential in poverty alleviation and enhancing societal welfare. However, conventional zakat management often faces challenges such as a lack of transparency, accountability, and distribution efficiency. In the digital era, technology offers strategic solutions through innovations such as digital platforms, blockchain-based applications, big data analytics, and electronic payment systems. This study employs a qualitative approach with a literature review method to analyze the implementation of technology in zakat management across various zakat institutions. The findings indicate that technology enhances the efficiency of zakat collection, expands the reach of muzakki (donors), and ensures a more targeted distribution to mustahik (recipients). Furthermore, technology fosters transparency and strengthens public trust in zakat management institutions. Thus, integrating technology into zakat management not only reinforces zakat’s role as a social finance instrument but also serves as a catalyst for the sustainable economic empowerment of the Muslim community.
Optimizing Prenuptial Agreements for Asset Protection: A Maqashid Sharia Based Approach Rohmadi, Rohmadi; Faizin, Muadil; Zain, R. Dedy Chairil; Nasution, Yenni Samri Juliati; Suhardiman, Suhardiman
AL-ISTINBATH : Jurnal Hukum Islam Vol 9 No 2 (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v9i2.11064

Abstract

This research aims to explore the optimization of PNAs for asset protection by integrating the principles of maqashid sharia, which emphasize the protection of religion, life, intellect, progeny, and wealth. The high divorce rates in Indonesia, mainly due to online gambling, highlight the vulnerability of asset protection at the beginning of marriage and underscore the importance of prenuptial agreements (PNAs). This research uses a qualitative approach with normative juridical analysis methods. Secondary data was obtained through critical analysis of related literature, including the Indonesian Marriage Law, previous academic studies, and other legal documents related to the PNA. The descriptive-analytical method is used to evaluate the effectiveness of PNA in protecting assets based on maqasid sharia principles. The main question addressed is how PNAs can be effectively utilized to safeguard personal assets and reduce conflicts within marriage. This study critically analyzes Law No. 16/2019 Indonesian Marriage Law and suggests improvements to enhance the effectiveness of PNAs. The analysis reveals that detailed provisions on the content of PNAs, simplification of the legalization process, mandatory legal consultation, and enhanced public education are essential for optimizing asset protection. The findings underscore the necessity of PNAs in providing legal certainty, promoting justice, and ensuring the welfare of both parties in marriage, aligning with the maqashid sharia principles. This research contributes to the existing literature by offering a new perspective on applying Maqashid sharia in PNAs and provides practical guidelines for drafting effective and Sharia-compliant PNAs.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Pada Usaha Kecil Menengah UD.Multi Jaya Panglong Dhea Amelia; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 11: Oktober 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i11.2375

Abstract

Indonesia is a developing country with a focus on economic growth through small and large scale businesses that are expected to be sustainable and innovative in their operations. Therefore, the government regulates SAK EMKM to help SMEs manage finances, make economic decisions, and facilitate access to financing from banks or other investors. SAK EMKM is a standard prepared by IAI to fulfill accounting requirements in the financial reports of micro, small and medium entities (EMKM). The Micro, Small and Medium Enterprises (MSME) sector is an important player in the Indonesian economy, providing employment opportunities for many people. Financial reports are the result of the accounting process which can be used as a tool to communicate between financial data or activities of a company and interested parties. This research aims to assess the suitability of small and medium enterprise (SME) financial reports using accounting based on SAK EMKM which is applied to UD. Jaya Multi Enterprise is located at Jl. Bahagia By Pass No.4E, Sudirejo I, Kec. Medan City, Medan City, North Sumatra 20217. This research uses qualitative methods with a descriptive approach, and data is collected through observation, interviews and documentation from UD. Multi Jaya Panglong. Data analysis techniques include data reduction, presentation, and drawing conclusions. The research results show that UD. Multi Jaya Panglong applies accounting practices, but the recording of financial reports is carried out very simply, not in accordance with the provisions in SAK EMKM. Financial reports owned by UD. Multi Jaya Panglong is an income statement. The reason for not implementing SAK EMKM at UD. Multi Jaya Panglong is a lack of knowledge and understanding in preparing business financial reports based on SAK EMKM.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Hasibuan, Nurfadhilah Ahmad Husein Ahmad Suwandi Ahmad Syakir AHMADI Ahmadi Bi Rahmani, Nur Aida Malan Sari Aini, Rija Akmal Akmal Alfadri, Ferri Alfina Rahma Wani Ali Amzah Ali Topan Lubis Alya Aurelia Alya Hamdini Ahmad Alya Sahbrina Amani Raudathul Jannah Amelia Siregar, Cyntia Aminah Harahap Amini, Salisa Ananda, Putri Andre Tanjung Andriana Alnazhira Chandra Andrina, Raissa Puan Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Anjani, Dina Annio Indah Lestari Annio Indah Lestari Nasution Annisa Zahara Annissa, Ella Aqwa Naser Daulay Ardiansyah Ardiansyah Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Asra, M Rifki Atika Atika Atika Aulia Ramadani Pane Aulia, Mahani Faiza Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Ayumi Siregar, Fatiyah Azhar, Iqlima Azhari Akmal Tarigan Azhela Dwi Aryani Aziva, Zahra Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Budi Februari Budi Harianto Bunga Dwi Fani Ritonga Candra, Jeki Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Damayanti, Putri Merry Daulay, Yusrina Dea Frinal Saputri Debana Maharani, Anggun Dela Syakillah Nuraisah Br Bancin Delyana Dessy Rahmadani Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dhian Rosalina, Dhian Dila Wandasari Dina Cheetah Khairiyah Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Elvira Yanti Ahmad Erianto, Ridho Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fadhillah Insani Fahmi Fauzi Fahri Fahrozi Fairuz Azzahra Irsyad Faizin, Mu'adil Fajrillah, Fajrillah Farhan Abdillah Panjaitan Fathia Mawaddah Rangkuty Fatika, Siti Fatimah Zahara Fazhillah, Audi Febi Alicia Ferry Dermawan Fina Mulyana Firdaus Firdaus Fitri Amalia Fitri Rorizki Fitri Susanti Siregar Fitri Windari Fredly Fadhila Frinal Saputri, Dea Friyadi Hamonangan Siregar Ghifari, Abu Dzar Al Gilang Alif Muhammad Ginting, Herminaria Br Habibi, Adnan Haidir Ali Halimatussakdiyah Halimatussakdiyah Hani, Rihma Hanifah Restu Putri Harahap, Darwis Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Suci Ardilla Ramadhani Hasibuan, Indra Mualim Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Halim Hendra Harmain Hendra Harmain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Hilmi, Hafizh Husna, Rifdah Nur Iin Prasetyo Ilham Khairi ilham khairi, ilham Imsar, Imsar Inayah Ardiah Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indradewa, Rhian Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Izzatul Zannah Jambak, Arya Neta Adinda Jihan Luthfi Aulia Juliana Nasution K, Kamilah Kamilah, K Kamilah, K. Karmila Sinaga Karo Karo, Robby Adriano Khairiah Nasution Khairil Ihsan Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Laila Maisaroh Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nasrul Kahfi Lubis, Nurul Rafiqoh Lubis, Septiana Sara Lubis, Syawilda Astari Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri M. Iqbal M. Yogi Riyantama Isjoni Maesyah Rani, Suci Maharani Zaida Mahyudin Maidalena Maisyaroh, Tetti Malahayati Malahayati Malahayati Malahayati Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Maryam Batubara Maryam Batubara Masridha Masridha Maulana Ridwan Lubis Maulida Rahma Maulida, Sri Aqilah Mawaddah Irham Mega Safitri Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Miranty, Fadilla Mufti, M. Ikhsan Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Arif Pohan Muhammad Arifin Lubis Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ilham Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Ramadhan Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Wildan Firdaus Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhazza Albitha Alsha Muliani, Siska Musfirah, Aisyah Fithri Mutiara Octavia Mutohir Sitorus, Taufiq Fazar Mutthaqin, Muhammad Satrya Nabila Aulia Putri Hrp Nabila, Fatya Nadia Nadia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia nataliani br sitepu, Devi Natasya Suherman Nathasyah Putri Maharanni Nayla Hadisti Nazli, Putri Nazwa Syahira Nida Nurhayani Pohan Ningtias, Sinar Ayu Novi Indriyani Sitepu Novia, Raisyah Arta Nst, Aida Ulviani Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nur, Mukhlish Muhammad Nurainun Putri Nurfi, Indah Nurfuadi, Wika Nurhasanah, Upik Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhudawi, Nurhudawi Nuri Aslami Nurjannah Harum Wibowo Nurlaila Nurlaila Nurlaila Nurlaila Nurlaily Nurlaily Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Perjuangan Siregar Pertiwi, Tri Bagus Pira Azara Popi Adiyes Putra Prasetyo, Iin Pratama, Dela Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Nilam Sari Putri Wulandini Sagala Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Martua Hsb Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Wasih Latuh Ramadhan, Dony Tri Rambe, Meisyah Retnawati Siregar Reza Febrian Rifqiyati Putri RINA ANGGRAINI Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Ritonga, Mirwansyah Ritonga, Wardoni Hikman Riza Rasyid Al-Aufa Siagian Rizalul Muslih Syawaluddin Rizka Nasution Rizka Nasution Rizki Wahyudi Rizki Yuliana Rizki Rizki, Rizki Yuliana Rizky Rmadhan Saragih Rohmadi Rohmadi Rozika, Aura Tania Sabilla Cahya Kinanti Sabrina Sarda Nasution Saharani, Dita Sahrul Fazri Sakina, Shania Salsabila, Mutiara Salsabilla Siagian Salwa, Fany Samsudin, Samsudin Santi Arafah Saparuddin Saparuddin Saparuddin Siregar Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Sari Wahyuni Sari, Aida Malan Sari, Khasnita Saydhina Alif Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Dina Mardiana Siahaan, Ummi Salamah Afnita Sari Silmi Mursidah Sintyani P, Amalia Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Saparuddin Siska Melida Saragih Siswahyudianto Siti Asiam Siti Diana Nst Siti Nurojiyah Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Situmorang, Harudini Nizar Soemitra, Andri Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Sudiarti Suci Rahmadhani Sudirman Suparmin Sugianto Sugianto Suhardiman Suhardiman Sultoni, Ahmad Alauddin Sunni Syahputra Supranto Prinajaya Siagian Susanti, Widya Susi Kinanti Sutiyawati Syafrizal, Rodi Syahdani Nazwa Edji Syahfitri , Ananda Syahinda, T. Razita Syahrul Tanjung Syamsiar, Syamsiar Syifa Alhusna Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Ayu Wulandari S. Tanjung, Siti Nur Aminah Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Tri Inda Fadhila Rahma Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Ujung, Siti Khoiriyah Karina Ummu Ufaizah Purba Venny Fraya Hartin Nst VIDAIROTUL HAMDIAH Wahyu Syarvina Waizul Qarni Waizul Qarni Wandasari, Dila Wasih Latuh Rahmi Wibowo, M Padeli Wibowo, Muhammad Rizky Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Purnama Sari Widya Yunisa Wildah Khoiriah Siregar Windari, Fitri Wisnu Hadi Yahya, Muhammad Faishal Yana Suhaina Yasmi Fazrah Yolanda Sambas Yuannisa, Rizka Adlia Yunanda Eka Putra Yunila Tanjung, Dini Yunisa, Widya Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zain, R. Dedy Chairil Zainul Fuad Zainur, Zainur Zakaria Ahmed Zakia, Maulida Ummi Zamzam, Ayu Raudah Zannah, Izzatul Zen, M. Afif Shahputra Zuhri, Rasyid Ahmad Zuhrinal M Nawawi Zulferry, Diva Mumtazah Putri