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All Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Fairness
Siti Aisyah
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengelolaan Keuangan Usaha Kecil dan Menengah (UMKM) Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) di Desa Rindu Hati Kabupaten Bengkulu Tengah Dri Asmawanti-S; Siti Aisyah; Madani Hatta; Eep Priadana
DHARMA RAFLESIA Vol 20, No 1 (2022): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v20i1.19455

Abstract

Pencatatan Keuangan yang baik dan benar selayaknya dapat diterapkan oleh pelaku UMKM yang aktif. Tujuan kegiatan ini adalah memberikan pemahaman kepada mitra mengenai pentingnya pengelolaan keuangan usaha yang transparan dan akuntabel, memberikan pengetahuan mengenai pengelolaan keuangan yang benar sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) serta Membantu UMKM dalam menyusun laporan keuangan usahanya sesuai dengan SAK EMKM yang berlaku umum. Kegiatan ini dilaksanakan di Desa Rindu Hati Kabupaten Bengkulu Tengah pada pemilik UMKM Kopi Rindu Hati. Metode kegiatan menggunakan teknik ceramah dan Diskusi. Hasil yang diperoleh adalah sebagian besar pengurus dan pemilik UMKM Kopi Rindu Hati sudah berkeinginan untuk melakukan pencatatan secara akuntabel. Namun, mereka mengharapkan ada pendampingan teknis mendalam dan intens, agar penyusunan laporan keuangan yang dilakukan nantinya sudah sesuai dengan SAK EMKM yang berlaku umum. 
PERBEDAAN KEMAMPUAN KEUANGAN DAERAH DI INDONESIA Lara Erfiana; Siti Aisyah
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36952

Abstract

The purpose of this study is to examine the differences in financial capacity of the district / city and the expansion in Indonesia. The data used in this study are secondary data obtained from the district / city APBD in Indonesia accessed from the website of the Ministry of Finance Republic of Indonesia Budget Director General. The number of parent districts / cities and expansion district is 280. Data analysis methods used are descriptive analysis and different test. The results of the research obtained are: (1) The independence ratio of the main districts / cities and expansion district is not significantly different. This means that regional independence in the main district / city and division in Indonesia is relatively similar, where the two groups of regions still have low independence; (2) The ratio of the degree of fiscal decentralization between the districts / cities of the parent and expansion district occurs differences. This shows that between the parent’s district and expansion district have relatively different financial capabilities and the two regional groups still have a high dependence on the central government; (3) The ratio of the activity of the main district / city and division has a significant difference. This shows that the district / city parent has a high activity ratio in regional development, where the allocation of regional expenditures is relatively larger compared to the newly created districts / cities; (4) Routine capability ratios in the parent / city and expansion district have significant differences. This shows that the parent districts / cities have higher routine capability ratios compared to newly created districts / cities. This condition can be seen from the total routine expenditure allocated by the parent district / city; and (5) The growth ratio in the parent regency / city and expansion district has a significant difference. This shows that the parent districts / cities have a higher ability to receive their PAD compared to the newly created districts / cities.
Co-Authors Dri Asmawanti-s Eep Priadana Lara Erfiana Madani Hatta