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Birawani D. Anggraeni
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Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGARUH TINGKAT LITERASI KEUANGAN PEMILIK USAHA TERHADAP PENGELOAAN KEUANGAN. STUDI KASUS : UMKM DEPOK Birawani D. Anggraeni
Jurnal Vokasi Indonesia Vol 4, No 1 (2016): January - June
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.114 KB) | DOI: 10.7454/jvi.v4i1.50

Abstract

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions interms of finances and better management for business owners.This study uses secondary data as study materials which will be given to the micro level that businesses with aturnover of up to 300M per year in which the segment in general do not have good financial records to then beused as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. Thisstudy uses processed using descriptive statistics as well as the weighting at the level of financial literacy.Results from this study indicate that the level of financial literacy of low business owners so that the effect on theability to manage finances. This is reflected in the financial results of the attitude of business owners where theymerely record the receipt and expenditure of financial business without being accompanied by supporting documentsstorage. Business owners so far have not made the budget as a basis for evaluating the performance of theirbusinesses. In addition the ability of business owners to manage cash surplus and deficit shows the majority of usingbanks or non-banks. They have not yet reached the stage of investing in financial products.Simple research is expected to contribute to the field of accounting related to business continuity, especially in termsof financial management business through increased financial literacy.Keywords: financial literacy, financial management, record keeping, budget.
EVALUASI PROSEDUR AUDIT DALAM RANGKA PEMENUHAN TUJUAN AUDIT ATAS PIUTANG USAHA Andhita Yukihana; Birawani D. Anggraeni
Jurnal Vokasi Indonesia Vol 3, No 2 (2015): July - Desember
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.36 KB) | DOI: 10.7454/jvi.v3i2.32

Abstract

AbstractThis study emphasizes the fulfillness of the audit objectives with performed by evaluating the audit procedures on accounts receivable of non-public company, both related to the audit objectives of detailed balance and the audit objectives of presentation and disclosure. Auditors perform audit procedures include tests of controls and test of detailed balance on accounts receivable account, to reach audit assurances that the audit objectives have been met so that the information and figures included in the presentation and disclosure in accordance with general acceptance standard in Indonesia. This study using the descriptive method which analyzes working papers of auditors that contains the audit procedures performed by the auditor. This study show that not all the audit objectives are met because the audit procedures are not all performed by the auditor. This has significant implications for the presentation of accounts receivable in the financial statements which are not in accordance with the accounting standards. Results of this study are expected to contribute knowledge of audit science.Keywords: account receivable, audit procedures, audit objectives
PENGARUH TINGKAT LITERASI KEUANGAN PEMILIK USAHA TERHADAP PENGELOLAAN KEUANGAN. STUDI KASUS: UMKM DEPOK Birawani D. Anggraeni
Jurnal Vokasi Indonesia Vol 3, No 1 (2015): January - June
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.07 KB) | DOI: 10.7454/jvi.v3i1.23

Abstract

Abstract. Financial literacy affects a person's way of thinking on the financial condition and influencestrategic decisions in terms of finances and better management for business owners. This study usessecondary data as study materials which will be given to the micro level that businesses with aturnover of up to 300M per year in which the segment in general do not have good financial recordsto then be used as financial statements. In a study using 12 samples of SMEs in the area of Depokrandomly selected. This study uses processed using descriptive statistics as well as the weighting atthe level of financial literacy.Results from this study indicate that the level of financial literacy of low business owners sothat the effect on the ability to manage finances. This is reflected in the financial results of theattitude of business owners where they merely record the receipt and expenditure of financialbusiness without being accompanied by supporting documents storage. Business owners so far havenot made the budget as a basis for evaluating the performance of their businesses. In addition theability of business owners to manage cash surplus and deficit shows the majority of using banks ornon-banks. They have not yet reached the stage of investing in financial products. Simple research isexpected to contribute to the field of accounting related to business continuity, especially in terms offinancial management business through increased financial literacy.Keywords:. financial literacy, financial management, record keeping, budget
Co-Authors Andhita Yukihana