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All Journal JRB-Jurnal Riset Bisnis Jurnal Ilmiah Raflesia Akuntansi
Intan Timur
Universitas Pejuang Republik Indonesia
Economics, Econometrics & Finance

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Perhitungan Kerugian Keuangan Negara Dalam Tindak Pidana Kasus Korupsi Intan Timur
JRB-Jurnal Riset Bisnis Vol 4 No 2 (2021): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aims to disclose the understanding regarding the calculation on the state financial losses arising on the corruption crime. The type of this research was qualitative using discourse analysis through Norman Fairclough model. In the legal understanding, the calculation of total loss must be in accordance with the fact how much the cost has been recovered or has been paid by the defendant is not counted as state losses. While in the auditor's calculation method, the total loss is the total of all funds issued by the state, thus the money is recognized as state losses.
Pengelolaan Usaha Mikro Kecil dan Menengah (UMKM) Tenun Sarung Sambu’ Khas Kabupaten Mamasa Intan Timur; Levina Levina
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.858

Abstract

This study aims to determine the factors that influence the management of Micro, Small and Medium Enterprises of Sambu Sarong Weaving in Mamasa Regency. This study uses a qualitative descriptive method. The informants in this study were one of the MSME entrepreneurs of Sambu Sarong Weaving and members of MSMEs in Mamasa Regency. The data for this study were collected by directly interviewing the research informants. The analysis used in this study is a qualitative descriptive analysis. The results of this study indicate that the factors that support the management of MSMEs of Mamasa Sambu Sarong Weaving are the financial recording process, product promotion and the process of making sambu sarong weaving.
Co-Authors Levina Levina