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All Journal Jurnal Paradigma Ekonomika Fakultas Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Seminar Nasional Ilmu Terapan Priviet Social Sciences Journal International Journal of Management and Business
Ahmad Mukoffi, Ahmad
Program Studi Akuntansi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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DAMPAK COVID-19 TERHADAP PENDAPATAN UMKM PADA PABRIK USAHA TAHU AMDA Hamanay, Nency Diera; Ekasari, Luh Dina; Mukoffi, Ahmad
Jurnal Akuntansi Kompetif Vol. 4 No. 3 (2021): Dampak Covid-19 dan Isu Terkini dalam Praktik Akuntansi dan UMKM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i3.717

Abstract

Terkait masalah Covid-19 pada pendapatan UMKM di bisnis Pabrik Tahu, saat ini banyak dikeluhkan oleh para pengusaha pabrik bahwa harga bahan baku tahu yang melambung tinggi dan juga sepinya pembeli di masa pandemi covid-19. Tujuan dari penelitian ini adalah untuk mengetahui dampak Covid-19 terhadap Pendapatan UMKM di Pabrik Tahu Amda dan penyelesaian masalah yang dilakukan oleh UMKM di pabrik bisnis Tahu dalam menghadapi situasi pandemi Covid-19. Jenis penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa dampak Covid-19 menyebabkan penurunan pendapatan bagi UMKM di Pabrik Usaha Tahu Amda sebesar 36,03%. Penghasilan sebelum pandemi Covid 19 adalah Rp. 250.800.000 dan setelah pandemi Covid 19 menjadi Rp. 160.425.000, dengan selisih penurunan pendapatan sebesar Rp. 90.375.000. Artinya dampak Covid-19 telah mampu menurunkan pendapatan yang cukup tinggi bagi UMKM di Pabrik Usaha Tahu. Solusi dari permasalahan yang dilakukan oleh UMKM di Pabrik Usaha Tahu dalam menghadapi situasi pandemi Covid-19 adalah dengan mengurangi gaji karyawan, tetap memproduksi tahu namun mengurangi jumlah produksi dan tetap menjual produk ke pasar sesuai pesanan pelanggan. .
PERAN PERILAKU KEUANGAN DAN INKLUSI KEUANGAN DALAM MENJAGA KEBERLANGSUNGAN USAHA UMKM DI KOTA BATU: Financial Behavior, Financial Inclusion and Business Continuity Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As’ adi, As’ adi; Sularsih, Hermi
Jurnal Paradigma Ekonomika Vol. 20 No. 4 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i4.51843

Abstract

Business sustainability refers to the ability of enterprises to maintain continuous operations through sound management practices, including business development, expansion, and adaptive decision-making in response to a dynamic business environment. In the context of micro, small, and medium enterprises (MSMEs), sustainability is largely influenced by internal factors, particularly the financial behavior of business owners and their level of financial inclusion. This study aims to examine the role of financial behavior and financial inclusion in sustaining MSMEs in Batu City.This research adopts a quantitative approach with a causal-associative research design. Data were collected through a survey using structured questionnaires distributed to MSME owners in Batu City. The collected data were analyzed using hypothesis testing techniques to assess both partial and simultaneous effects of financial behavior and financial inclusion on business sustainability.The findings indicate that financial behavior and financial inclusion play a significant role in supporting the sustainability of MSMEs in Batu City. Individually, both variables contribute positively to the ability of MSME owners to maintain and develop their businesses. Simultaneously, financial behavior and financial inclusion demonstrate a strong combined influence on MSME sustainability. These results highlight the importance of strengthening financial management capabilities and expanding access to inclusive financial services as strategic efforts to enhance the long-term sustainability of MSMEs.
DETERMINAN KUALITAS LAPORAN KEUANGAN UKM INTEGRASI ASPEK TEKNOLOGI, TATA KELOLA DAN KAPABILITAS SDM: Teknologi Informasi, Umur Usaha, Kompetensi SDM, Pengendalian Intern, Kualitas Laporan Keuangan As'Adi; Marija; Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As'Adi, As'Adi; Junaidar Handayanto, Adrian; Marija, Marija
Jurnal Paradigma Ekonomika Vol. 21 No. 1 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v21i1.58465

Abstract

The aim of this study is to analyse the influence of the use of information technology, the age of the business, human resource (HR) competence, and internal control on the quality of financial reports of Small and Medium-sized Enterprises (SMEs) in Malang City. The research method used was explanatory quantitative analysis. The population for this study comprised 3,209 SMEs in Malang City, with a sample of 99 respondents selected using purposive sampling. The data were analysed using multiple linear regression via SPSS. The results indicate that, individually, the use of information technology (p=0.043), business age (p=0.010) and internal controls (p=0.008) have a positive and significant effect on the quality of financial statements. Meanwhile, HR competence (p=0.165) does not have a significant effect. Simultaneously, all four variables had a significant effect on the quality of financial statements, with a significance level of 0.002. The adjusted R-squared value of 0.161 indicates that 16.1 per cent of the variation in the quality of financial statements can be explained by the independent variables in this model, whilst the remainder is explained by other factors outside the scope of this study.
Co-Authors Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu As'Adi As'adi, As'adi As’ adi, As’ adi As’adi As’adi Dina Ekasari, Luh Domianus Al Imanuel Metkono, Domianus Ekasari, Luh Dina Fransiska Destiana Solo Gunawan, Cakti Indra Hamanay, Nency Diera Handayani, Sartina Handayanto, Adrian Junaidar HARI PURNOMO Himawan W, Sukarno Himawan Wibisono, Sukarno Himawan, Sukarno Ida Iriani, Nur Imam Hidayat Indah, Sri Junaidar Handayanto, Adrian Kontesa , Karolina Lero Kaka, Adelsiana Lewa, Diana Hera Luan, Febriana Maria Marija Marija, Marija Moh. Saprawi, Moh. Narsi, Yunita Nggungu, Florenstina Nifanngeljau, Johanis Ren, Nofrida Herlinda Risnanigsih, Risnanigsih Risnaningsih Risnaningsih Sarlin, Lusia Sesari, Vindi Slamet Sularsih, Hermi Sulistiyowati, Yayuk Sumarno . Tato, Felagiana Wardhani, Fidyah Arini Kusuma Wibisono, Sukarno Himawan Wikardojo, Soko Yayuk Sulistyowati Yufilda Maya Sira