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All Journal Jurnal Mirai Management ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Scientia JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Riset Ilmu Akuntansi
Iriany Dewi Soleiman
Program Studi Akuntansi Universitas Flores
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Scientia

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THE INFLUENCE OF OWN CAPITAL AND PEOPLE'S BUSINESS CREDIT ON MSME INCOME WITH LENGTH OF BUSINESS AS A MODERATION VARIABLE IN GOLEWA DISTRICT, NGADA DISTRICT Iriany Dewi Soleiman; Sabra B. Wahab; Maria Nestiana Wae
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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Abstract

This research aims to examine the influence of the variables Own Capital and People's Business Credit (KUR) on the Income of Micro, Small and Medium Enterprises (UMKM) with Length of Business as a moderating variable among MSME actors in Golewa District, Ngada Regency. This research uses quantitative research with a descriptive approach. The subjects of this research are MSMEs in Golewa District, Ngada Regency. The data used in this research is primary data obtained from respondents who filled out the questionnaire. The sample for this research was 74 respondents who were calculated using the Slovin formula. Data analysis techniques use methodsmoderated regression analysis (MRA).BeBased on the research results, it was found that Own Capital has an effect on MSME Income. People's Business Credit has an effect on MSME Income. Length of Business can weaken the relationship between own capital and MSME Income and also weaken the relationship between People's Business Credit and MSME Income. The contribution of own capital, people's business credit and length of business as moderators of MSME income is 61.1%, while the remaining 38.9% is influenced by other variables outside this research.
COMPARISON ANALYSIS OF PROFIT CALCULATION ACCOUNTING TREATMENT BETWEEN SHARIA PEGADAIANS AND CONVENTIONAL PEGADAIANS Sabra B. Wahab; Iriany Dewi Soleiman
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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Abstract

Sharia pawnshops as a sharia-based financial institution are required to use sharia-based accounting tools. By operating a sharia-based business, of course, it will require accounting practices that can answer accounting problems in accordance with sharia, while conventional pawnshops only carry out a debt agreement contract with collateral for movable property. The purpose of this research is to find out the differences in the accounting treatment of profit calculations between sharia and conventional pawnshops. The research approach uses descriptive comparative by comparing the pawn accounting treatment from sharia and conventional perspectives. The data used includes primary data in the form of direct interviews with the company appointed as an informant. Secondary data in the form of data obtained from the company's internal. The analysis of the recognized sharia pawn accounting treatment is ijarah income which is calculated based on a predetermined rate from the estimated yield of pawned goods for a period of 10 days, the basis for recognizing income is a cash basis. Meanwhile, income recognized in conventional mortgages is recognized as capital/interest rental income which is calculated based on the amount of the loan granted for a period of 15 days, the basis for recognition of income is accrual basis. The results of the study show that the amount of profit is influenced by the amount of loan interest and ijaroh fees. Pawn Syariah does not use loan lease methods and fiduciary practices to make a profit.
Co-Authors A, M Samsul Aos, Yuliana Chamsentya Apriana Marselina Bude, Agustina Departo, Maria Firayani E Falentina Lucia Banda Hermanus Reo Juleha Hasan Lalo, Serliana Doy Bay Laurentius Dominicus Gadi Djou Lodan, Alfonsa Maria Nestiana Wae Ma’a, Petrasia Yunita Mira, Veronika Nuba, Natalia Reinandi Nuraini Ismail Nuraini Ismail Plue, Theresia Dawan Resi, Hasnawati A Sabulon Sayang Suban, Albertus Satria Libu Suku, Maria Meilyantini Ero Titu, Yovita Wae, Maria Nestiana Wuleng, Filomena Wiwin Wai Yoanelita Maria Hopong Yulita Londa