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All Journal Jurnal Ekonomi
Muharsyah Hafiz
Politeknik LP3I Medan
Economics, Econometrics & Finance

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ANALYSIS OF THE APPLICATION OF ACCOUNTING BASED ON SAK EMKM TO UMKM FEBRI STORES IN SIMPANG EMPAT DISTRICT Nurlela; Muharsyah Hafiz; Ita Purnamasri Br Sitepu
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Febri stores is an UMKM owned by Mr. Suratman Sembiring has his address in Kec. Intersection 4 Kab. Karo, this UMKM, is engaged in the basic food trade sector. This business has been established for more than 8 years, but Mr. Suratman has not made financial reports in accordance with SAK EMKM rules. This study aims to assist the application of accounting, namely making financial reports based on SAK EMKM using the Excel For Accounting application. The type of data used in this research is primary data, the data source used is internal data. Data collection techniques used were observation interviews, interviews and documentation, while the data analysis method used was a quantitative descriptive method. Based on the results of the study, it was found that the total profit of UMKM Toko Febri when SAK EMKM was applied was more accurate because all assets, capital, and financial transactions were recorded chronologically and systematically. The resulting financial reports can describe the business conditions of the Febri Toko UMKM in detail. This condition is also facilitated by the use of the Excel For Accounting application so that it can complete the accounting cycle to financial reports accurately.
ANALYSIS OF MARKETPLACE USAGE AND PAYLATER FEATURES EFFECT ON CONSUMPTIVE BEHAVIOR OF LP3I MEDAN POLYTECHNIC STUDENTS Muharsyah Hafiz; Asmaul Husna; Mayang Murni; Ika Sari Dewi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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The development of communication technology, media, and global infrastructure has an impact on various sectors such as the trade industry, government, social, and political issues. In the trade industry sector, the pattern of business activities has evolved from direct trade to indirect trade through various available marketplace platforms. However, technological developments also make payments easier by utilizing the PayLater feature. Even if you do not have enough money, you can use the paylater feature to purchase the items you want. Based on the convenience offered, another effect is increased consumer behavior, when a person has excessive, irrational need. The data used is primary data collected from questionnaires distributed to Medan LP3I Polytechnic students at the Medan Baru and Medan Marelan campuses. The results show that both partially and simultaneously, the marketplace and paylater variables have no effect on consumptive behavior.
Co-Authors Asmaul Husna Firda Novriyanti Ika Sari Dewi Ita Purnamasri Br Sitepu Murni, Mayang Nurlela