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All Journal Jurnal Mantik Journal of Research in Business, Economics, and Education Journal of Trends Economics and Accounting Research
Nurul Lathifah
Prodi Ilmu Ekonomi, Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sunan Ampel Surabaya
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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B-CAk In Speeding Up Business Rate In The Beginning Of Small Beginners In The Era: B-CAk In Speeding Up Business Rate In The Beginning Of Small Beginners In The Era Nurul Lathifah
Jurnal Mantik Vol. 4 No. 2 (2020): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.872.pp1033-1040

Abstract

The large potential of SMEs needs to be made effective as the driving force of the national economy. However, efforts to develop SMEs still encounter various obstacles. Accounting is an important factor in developing SMEs has not been done much. The use of accounting information in decision making will affect company performance. The object of this research is the internal business environment, strategic planning, especially in the financial sector, as well as the development of the newly established Small and Medium Enterprises (SMEs). The founders of SMB beginners are generally new people in the business. Therefore, there are many problems faced in starting and building their business, especially in terms of managing finances. This research specifically identifies the problems faced by the founding SME founders. The research method used in this research is the case study method. Data collection techniques used were field research consisting of observations and interviews. To overcome this problem, the Accounting Record Book (B-CAk) can be an easy solution. B-CAk is a tool that helps financial records for novice entrepreneurs. This book is designed for beginner entrepreneurs who are just starting a business so that they are still unfamiliar with recording and accounting activities. This book is useful for providing the information needed by business owners in conducting their business activities so that it helps the decision-making process. B-CAk contains 6 records that are important in decision making, namely cash flow records, income statements, and balance sheets (includes a list of assets, debts, receivables, and capital). Financial reporting is absolutely necessary if a business wants to develop. SMEs who develop their businesses are required to make financial reports. B-CAk is one alternative. B-CAk was created with the aim that SMEs can easily make financial reports.
Analysis of Internal Control in The Process of Granting at Public Administration Bureau Regional Secretariat of East Java Province Nurul Lathifah
Journal of Research in Business, Economics, and Education Vol. 2 No. 6 (2020): December Edition
Publisher : Kusuma Negara Business School

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

Abstract

The purpose of this study was to analyze and evaluate the internal control of the process of granting at the East Java Provincial Secretariat's Public Administration Bureau. This research is a qualitative research with an explanatory approach to explore the causes of internal control problems in depth and evaluate them, ask questions, and answer problems so as to find solutions and provide appropriate recommendations. The subject of this research is the Public Administration Bureau of the Regional Secretariat of East Java Province. The object of this research is internal control in the process of granting. Data analysis begins with making preliminary observations regarding the process of budgeting, disbursing, and reporting grant funds as well as an internal control system then organizing and preparing data for analysis by verifying and evaluating data from interviews, observations, and documentation, and comparing the data obtained with theory and make conclusions and suggestions. The results of this study indicate that the Public Administration Bureau of the Regional Secretariat of East Java Province has implemented five components of COSO internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring activities with 17 control principles in the process of granting and implementing them based on Government Regulation No. 60 of 2008. The internal control system of the Public Administration Bureau of the Regional Secretariat of East Java Province in the process of providing grant funds is in accordance with the theory of internal control according to COSO and Government Regulation No. 60 of 2008. But in practice, there are still obstacles, namely limited human resources (employees), human error, differences in the educational levels of grant recipients, and changes in policies and regulations.
Pengaruh Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi Tahun 2013-2022 Agis Eles Sevigo; Nurul Lathifah
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1192

Abstract

The study aims to test the impact of regional financial performance on economic growth in Sidoarjo District in 2013-2022. This research uses a quantitative approach with a type of descriptive research. The number of samples in this study is 34, which is obtained through the method of interpolation with reference to the APBD budget data of Sidoarjo district from the year 2013-2022. The study used a double linear regression analysis processed using SPSS 25 software. The data collection was carried out with a library study, with data sources coming from the Central Statistical Authority (BPS) and the Directorate-General for Financial Balances (DJPK) of the Ministry of Finance. The results of this study show that the significance value of the f test is 0.002, so it can be concluded that regional financial performance consisting of the PAD effectiveness ratio, APBD efficiency ratio, and independence ratio simultaneously has a significant effect on economic growth in Sidoarjo Regency. The significance of the t test results is that the PAD effectiveness ratio is 0.842 and the APBD efficiency ratio is 0.984, so that the PAD effectiveness ratio and APBD efficiency ratio have no effect on economic growth in Sidoarjo Regency. Meanwhile, the significance value of the independence ratio t test is 0.000, so the independence ratio has an effect on economic growth in Sidoarjo Regency.
Co-Authors Agis Eles Sevigo