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All Journal Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar J-ISACC : Journal of Islamic Accounting Competency Jurnal Manajemen Dan Bisnis Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen Dan Kewirausahaan
Nini Sumarni
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Aksesibilitas dan Fasilitas terhadap Keputusan Berkunjung Wisatawan di Destinasi Wisata Sarasah Tanggo Kabupaten Lima Puluh Kota Zihan Permana; Nini Sumarni
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.9931

Abstract

Tourists’ decisions to visit a destination are influenced by various factors, including accessibility and available facilities. This study aimed to identify and analyze the influence of accessibility and facilities, both partially and simultaneously, on tourists’ visiting decisions at the Sarasah Tanggo Tourist Destination. This study used a quantitative approach with descriptive research and field research designs. Data were collected through questionnaires involving 96 respondents and were then analyzed using multiple linear regression, the coefficient of determination test, t-test, and F-test. The results showed that accessibility and facilities simultaneously influenced tourists’ visiting decisions. The Adjusted R Square value of 0.187 indicated that accessibility and facilities contributed 18.7% to visiting decisions, while the remaining 81.3% was influenced by other variables not examined in this study. Partially, accessibility did not have a significant effect on visiting decisions, as indicated by the calculated t-value of -0.354 < the t-table value of 1.985 and a significance value of 0.724 > 0.05. Conversely, facilities had a significant effect on visiting decisions, with a calculated t-value of 4.490 > the t-table value of 1.985 and a significance value of 0.000 < 0.05. The F-test results showed that accessibility and facilities simultaneously had a significant effect on visiting decisions, with a calculated F-value of 11.279 > the F-table value of 3.09 and a significance value of 0.000 < 0.05. Thus, facilities are a more dominant factor in influencing tourists’ visiting decisions, while improving accessibility still needs to be considered as part of comprehensive tourist destination development.
Analisis Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Bank Sampah Lansek Manih Nagari Muaro Kabupaten Sijunjung Azhara Rizaltul Ramadhana; Nini Sumarni
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10179

Abstract

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) has received attention in several studies, yet research that specifically discusses its application to community-based waste banks, particularly the Lansek Manih Waste Bank, remains limited. This study aims to analyze the preparation of financial statements based on SAK EMKM at the Lansek Manih Waste Bank in Nagari Muaro, Sijunjung Regency. This study used a qualitative approach with a case study design, involving 12 participants consisting of waste bank managers and customers selected through purposive sampling. Data were collected through interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña through the stages of data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at the Lansek Manih Waste Bank is still carried out simply through the recording of cash inflows and cash outflows, without preparing a statement of financial position, income statement, and notes to the financial statements as regulated in SAK EMKM. This study also found inconsistencies in the recording of customer savings due to a manual recording system that has not yet been structured. The low level of managers’ understanding of accounting standards and the absence of training are the main factors preventing the implementation of SAK EMKM. This finding contributes to the development of signaling theory in the context of financial management transparency in community-based organizations and broadens understanding of the implementation of SAK EMKM in waste banks. The conclusion of this study emphasizes the importance of preparing financial statements that are systematic, accountable, and compliant with standards. The practical implications of this study indicate the need for assistance and training for waste bank managers to improve the quality of financial administration and the transparency of organizational management.
Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (Studi Kasus pada Toko Zahra Cake Pasaman) Putri Para Diva; Nini Sumarni
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10180

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in MSMEs has received attention in several studies, yet research that specifically discusses its application to the preparation of financial statements of culinary MSMEs in Pasaman Regency remains limited. This study aims to analyze the implementation of SAK-EMKM in the preparation of financial statements at Toko Zahra Cake Pasaman, identify the obstacles encountered, and determine the efforts made to overcome barriers to the application of these accounting standards. This study used a qualitative approach with a case study design, involving two main informants, namely the business owner and the financial manager, who were selected through purposive sampling. Data were collected through observation, unstructured interviews, and documentation, and were then analyzed using the interactive analysis technique of Miles and Huberman through the stages of data reduction, data display, and conclusion drawing. The results show that Toko Zahra Cake has not implemented SAK-EMKM optimally because financial recording is still carried out simply and is limited to recording cash receipts and cash disbursements, without preparing a statement of financial position, income statement, and notes to the financial statements in accordance with the standards. The main obstacles to implementing SAK-EMKM include low accounting understanding, limited human resources, lack of training related to SAK-EMKM, and the suboptimal separation of personal and business finances. This finding contributes to the development of signaling theory and broadens understanding of the implementation of SAK-EMKM in culinary MSMEs. The conclusion of this study emphasizes the importance of accounting understanding, separation of business finances, and continuous assistance for MSME actors in improving the quality of financial statements based on SAK-EMKM.
Co-Authors Alfinus Masna Aulia Safitri Azhara Rizaltul Ramadhana Aziza Nabela Illahi, Ilham Izati Izati Jelita Eriyanti Kahdijah Nurani Muthia Rivani Novera Martilova Nurul Hafiza Putri Para Diva Rahayu Paslina Riva Almaheni Syarifa Melya Ningsih Yohana Desfitri Zihan Permana