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All Journal Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Manajemen Dan Bisnis Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen Dan Kewirausahaan
Nini Sumarni
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Preparation of Financial Statements for the Palm Oil Trading Business at CV. Zhafran Jaya Based on Financial Accounting Standards for Micro, Small, and Medium Entities Yestin Aprilia; Nini Sumarni
International Journal of Education, Information Technology, and Others Vol 9 No 2 (2026): International Journal of Education, information technology   and others
Publisher : Peneliti.net

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

Abstract

The contribution of Micro, Small, and Medium Enterprises (MSMEs) to the national economy is undeniable. However, on the other hand, the majority of these business actors still face challenges in financial management practices. The lack of a well-structured financial management system often hinders their business growth and operational professionalism. In response to this issue, the government, through the authorized institutions, has issued the Financial Accounting Standards for Micro, Small, and Medium Entities as a guideline for preparing standardized financial statements. Unfortunately, the implementation of these standards has not been evenly adopted. As observed in the case of CV. Zhafran Jaya, the business has not yet implemented SAK EMKM in its financial reporting practices. Based on this condition, this study aims to identify all financial transaction activities of CV. Zhafran Jaya and subsequently prepare financial statements in accordance with the principles of SAK EMKM. This study employed a descriptive qualitative approach, with the research conducted at CV. Zhafran Jaya located in Tanjung Pucuk Village, Jambi Province. Data collection techniques involved in-depth interviews with the business owner, supported by document reviews and field observations to obtain comprehensive primary data. The findings indicate that the financial recording system of CV. Zhafran Jaya remains conventional and highly simplistic. Financial records are limited only to cash inflows and outflows, without the application of double-entry bookkeeping, account classification, or proper journal preparation. Furthermore, the business has never prepared formal financial statements based on SAK EMKM standards. After reconciliation and reconstruction of the financial statements in accordance with the standards, the company was found to generate a net profit of IDR 146,487,600, while its total assets amounted to IDR 3,415,561,765.
Analisis Strategi Promosi Biro Perjalanan Haji dan Umrah di PT. Arabia (Cabang Pasaman) untuk Menarik Minat Masyarakat Nurul Marlisa; Nini Sumarni
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11564

Abstract

Intense competition among Hajj and Umrah travel agencies in the Pasaman region, limited human resources, and the suboptimal use of social media have encouraged PT Arabia Pasaman Branch to implement measurable promotional strategies to attract public interest in Umrah services. This study aims to identify and evaluate the promotional strategies implemented by PT Arabia Pasaman Branch to increase the interest of prospective pilgrims. The study employed a qualitative approach with a descriptive method. Data were collected through in-depth interviews, field observations, and documentation involving management, employees, pilgrims, and members of the community surrounding the company’s operational area as informants. The data were analyzed through the stages of data reduction, systematic data presentation, and conclusion drawing. The results show that PT Arabia Pasaman Branch implements promotional strategies based on the 7P marketing mix through advertising in print media and digital platforms, personal selling, direct promotion, and word-of-mouth communication. The use of Facebook is effective in conveying information about Umrah packages to the public, although its utilization has not yet been optimal. In addition, personal approaches and the provision of discounts are able to increase public trust and interest in the Umrah services offered. This study concludes that the promotional strategies of PT Arabia Pasaman Branch have been implemented reasonably well and are consistent with the marketing mix concept, but further improvement is required in the utilization of social media and the management of human resources. The optimization of planned and sustainable promotional strategies has implications for increasing the company’s competitiveness and public interest in Umrah services.
Co-Authors Alfinus Masna Aulia Safitri Aziza Nabela Illahi, Ilham Izati Izati Jelita Eriyanti Kahdijah Nurani Muthia Rivani Novera Martilova Nurul Marlisa Rahayu Paslina Riva Almaheni Syarifa Melya Ningsih Yestin Aprilia Yohana Desfitri Zihan Permana