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All Journal Jurnal FishtecH Jurnal Ekonomi Manajemen Akuntansi
Kiki Yulianti
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Karakteristik Nata De Seaweed (Eucheuma cottonii) dengan Perbedaan Konsentrasi Rumput Laut Gula Aren Ikbal Syukroni; Kiki Yulianti; Ace Baehaki
Jurnal FishtecH Vol 2, No 1 (2013)
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/fishtech.v2i1.1082

Abstract

The objective of this research was to determine the effect of concentration of seaweed and palm sugar to the quality of nata de seaweed. This research used factorial randomized block design with two treatments and 3 replications. The treatmens were different concentration of seaweed at 1%, 2%, and 3% and different amount of palm sugar at 7.5%, 10%, and 12.5%. The parameters observed were yield, thickness, elasticity, water content and insoluble dietary fiber of the nata. The treatment of seaweed and palm sugar with increased concentrate tended to decrease the water content of nata de seaweed, while the insoluble dietary fiber content of nata de seaweed tended to increase with treatment of seaweed and palm sugar with increased concentrate. The best treatment in this research was the treatment of 10% palm sugar and 3% seaweed (G2R3) resulting nata with insoluble dietary fiber of 1.89%.
Studi Empiris Aplikasi Sistem Informasi Akuntansi (SIA), Literasi Keuangan dan Praktek Akuntansi Manajemen terhadap Kinerja Bisnis UMKM Kota Semarang Kiki Yulianti; Jaluanto Sunu Punjul Tyoso
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.133

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.  
Co-Authors Ace Baehaki Ikbal Syukroni Jaluanto Sunu Punjul Tyoso