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All Journal Jurnal Scientia Proceeding International Seminar of Islamic Studies Harmoni Economics: International Journal of Economics and Accounting
Neng Sri Wardhani
Universitas Pembangunan Panca Budi
Religion Arts Astronomy Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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UNDERSTANDING OF SMES IN THE PREPARATION OF MSME BOOKKEEPING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN THE COMMUNITY OF PAHLAWAN VILLAGE, BATUBARA REGENCY, NORTH SUMATRA Neng Sri Wardhani; Annisa Ilmi Faried
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

MSME initiatives help create jobs and are very important in helping Batubara District in solving its financial problems to boost the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this study is to determine how well the understanding and readiness of MSME actors and the Pahlawan village community in Batubara Regency to implement MSME bookkeeping based on Micro, Small and Medium Entity Accounting Standards (SAK EMKM) in 2023, which is beneficial for MSME business continuity for MSME actors. Primary and secondary data are used to collect data. Primary data was obtained from the distribution of questionnaires and secondary data was obtained from data from the Cooperative and MSME Office of Coal Regency. This study used a sample of 30 people from Pahlawan village, Batubara Regency, including MSME actors. Because this study discusses the understanding of MSME bookkeeping based on the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM) in Coal Regency, Therefore, descriptive qualitative research methodology in the form of words instead of numbers is used to present the data in this study.
ENHANCE AN UNDERSTANDING OF MICRO SMALL AND MEDIUM ENTITY BOOKKEEPING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO SMALL AND MEDIUM ENTITIES Neng Sri Wardhani; Annisa Ilmi Faried; Tia Novira Sucipto; Selfi Widiyanti
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

UMKM initiatives help create jobs and are very important in assisting Batubara Regency in solving its financial problems to improve the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this research is to find out how good the understanding and readiness of UMKM players and the Pahlawan village community in Batubara Regency are to implement UMKM bookkeeping based on Micro, Small and Medium Entity Accounting Standards (SAK UMKM) in 2023, which is beneficial for the continuity of UMKM businesses for business actors. This paper used a sample of 30 people from the village of Pahlawan, Batubara Regency, including UMKM actors. Because this research discusses the understanding of UMKM bookkeeping based on Micro, Small and Medium Entity Financial Accounting Standards in Batubara District, a descriptive qualitative research methodology in the form of words not in the form of numbers is used to present the data in this study.
Analysis of Revenue Diversification and Its Impact on ROA: Study on State-Owned Banks 2018-2024 Handriyani Dwilita; Neng Sri Wardhani; Syafira Salsabiela
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.407

Abstract

The financial crisis has prompted global banks to strategize, reduce loans between countries to the emergence of regional banks that fill the gap, and the emergence of regional and global competition between banks. Competition and digital transformation encourage Indonesian banks to grow and develop. One of them is the determination of bank revenue strategies to support banking performance, especially state-owned banks. The theory of income diversification in several countries, both neighboring countries, and Europe considers whether or not to diversify its income composition strategy.  This study aims to examine the composition of state-owned bank revenues for the period 2018 to 2024. Is there income diversification? And how does it impact on the value of ROA of state-owned banks. This research is a qualitative research with a descriptive approach, with a research sample of 4 state-owned banks. So the research is called case study research with saturated samples. The results of the study revealed that state-owned banks (BRI, BNI, Mandiri, and BTN) did not diversify their revenues, banks only focused on interest income which controlled almost 90% of bank revenue. There was an increase in the portion of interest income in the 4th period, but it did not have an impact on the increase in ROA. Therefore, the income strategy by focusing on 1 main type of income, namely interest income, does not have an impact on the increase or decrease in the value of ROA.
Co-Authors Faried, Annisa Ilmi Handriyani Dwilita Selfi Widiyanti Syafira Salsabiela Tia Novira Sucipto