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All Journal Buletin Studi Ekonomi Owner : Riset dan Jurnal Akuntansi
M Irwan
Universitas Islam Kuantan Singingi
Economics, Econometrics & Finance

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Analisis Perilaku Anggota Koperasi dalam Pembelian Barang pada KUD Karya Agung Kecamatan Singingi Kabupaten Kuantan Singingi Muhammad Irwan
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.624 KB) | DOI: 10.33395/owner.v4i1.212

Abstract

This research was conducted at KUD Karya Agung located in Sumber Datar Village, Kec. Singingi Kab. Kuantan Singingi. The purpose of this study is to determine what factors influence the behavior of cooperative members in making decisions to buy goods at KUD Karya Agung. While the benefits that the author can provide to cooperatives are as input or information for KUD Karya Agung management regarding the behavior of cooperative members in making decisions to buy goods offered by cooperatives.Based on the formulation of the problem and the purpose of the study, the authors propose a hypothesis that is suspected of the behavior of cooperative members in making decisions to buy goods in the KUD Karya Agung influenced by factors of culture, social class, attitude and psychology. From the research conducted by the author, an opportunity can be taken that the factors that influence the behavior of cooperative members in making decisions to buy goods at KUD Karya Agung are social environmental factors, attitudes and psychology.
ANALISIS TINGKAT PEMAHAMAN DAN KESIAPAN PENGELOLA UMKM DALAM IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK-EMKM SERTA DAMPAKNYA DALAM KEMUDAHAN AKSES KELEMBAGA KEUANGAN Yul Emri Yulis; M. Irwan; Rina Andriani
Buletin Studi Ekonomi VOLUME.27.NO.2.TAHUN.2022
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2022.v27.i02.p08

Abstract

This research is a qualitative descriptive study that describes the level of understanding and readiness for implementing SAK-EMKM-based financial reports and their impact on easy access to financial institutions in Kecamatan Kuantan Tengah and Kecamayan Benai. Primary data was obtained from distributing questionnaires, while secondary data was obtained from the Ministry of Cooperatives and UMKM. The population in this study are UMKM managers in Kecamatan Kuantan Tengah and Kecamatan Benai, companies that are included in manufacturing companies on the Indonesia Stock Exchange for the period 2013-2015. Sampling was done through purposive sampling. Data analysis conducted in this research is descriptive statistical analysis The results of this study state that UMKM managers do not understand and are not ready to implement SAK-EMKM financial reports, and the impact of convenience for UMKM that have compiled financial reports in accessing financial institutions or getting credit for UMKM
Co-Authors Rina Andriani Yulis, Yul Emri