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ACCOUNTING KNOWLEDGE FOR SMALL AND MEDIUM MICRO ENTERPRISES (MSMEs) ON FINANCIAL STATEMENTS Abdul Mannan; Muhammad Saddam; Alyaa Rihhida Tul’aisy; Khairil Fathir
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.081 KB) | DOI: 10.34308/eqien.v11i1.815

Abstract

The emergence of MSME actors contributes to the Indonesian economy. But unfortunately, many MSME actors still have difficulties managing their finances. This is due to their lack of accounting knowledge, so it isn’t easy to make good financial reports. This study aims to see how the understanding of nutmeg SMEs regarding their expertise in accounting for financial statements. This research will then use a qualitative approach as the method. The data used in this study came from various studies and previous studies that are still relevant to this research. After the research data is collected, the data will be analyzed to find the results. This study found that there were financial reports or bookkeeping records by MSME actors even though the form was still relatively simple. Then because the level of education is still primarily low, these MSME actors still find it challenging to make excellent and standard financial reports.
Implementasi Etika Bisnis Islam Pada UKM Sate Khas Madura Zainur Ridho; Siti Aisyah; Abdul Mannan
iltizamat Vol 2 No 2 (2023): Juni
Publisher : Program Studi Hukum Ekonomi Syariah Sekolah Tinggi Ilmu Syariah Miftahul Ulum Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55120/iltizamat.v2i2.1378

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis bagaimana konsep dan penerapan etika bisnis Islam yang dilakukan oleh bapak Azez selaku pemilik warung sate khas madura yang berada di Desa Randumerak Kecamatan Paiton Kabupaten Probolinggo. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana konsep etika bisnis Islam serta bagaimana implementasinya bagi para pelaku usaha kecil menengah dan usaha kecil menengah. Penelitian ini menggunakan penelitian deskriptif dan menggunakan studi lapangan dan menganalisis konsep yang dilakukan oleh pelaku usaha sate khas madura yaitu milik bapak Azez. Hasil penelitian ini menunjukkan bahwa strategi penerapan yang dilakukan oleh bapak Azez dalam bisnis syariah Islam di bidang usaha kecil dan menengah sate khas madura. Hasilnya menunjukkan bahwa usaha warung sate khas madura milik bapak Azez yang berada di Desa Randumerak menerapkan perilaku etika bisnis Islam baik dari pengusaha untuk di terapkan di bidang bisnisnya. Dalam melakukan penerapan kegiatan pemasaran pelaku usaha telah memahami dan mengimplementasikan prinsip atau nilai-nilai Islam dengan berlandaskan kepada sumber Al-Qur’an dan Hadits.
Strategi Bertahan Hidup Nelayan Di Desa Laguruda Kecamatan Sanrobone Kabupaten Takalar Nirmala Nasir; Abdul Malik; Maddatuang, Maddatuang; Abdul Mannan; Dinil Qaiyimah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 5: Agustus 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i5.10304

Abstract

This study aims to determine the socio-economic conditions and what strategies are used to survive as fishermen in Laguruda Village, Sanrobone District, Takalar Regency. This study is a type of survey research while based on its analysis it is a qualitative descriptive study. Data collection techniques use observation, interview and documentation techniques. The variables in this study are social and economic aspects. The results of the study show that the social conditions are still relatively low levels of education, most are only elementary school graduates, then seen based on their economic conditions, the income level of fishermen is classified as moderate, ranging from Rp. 1,500,000 to 2,500,000 which has a figure of 43 percent. The strategies used by fishermen to survive are active strategies such as increasing working hours, looking for other jobs, and asking family members to work. Then passive strategies such as minimizing expenses, getting used to buying cheap goods and networking strategies that utilize social networks such as utilizing assistance from the government.
Analisis Penjualan Tedong dan Hubungannya dengan Kebudayaan Lokal di Pasar Bolu Abdul Mannan; Nurmuti’a Hasfar; Nurledy Amandha; Anugerah Dwiputra Yuga; A. Fahrul Fakhrurrazy
Indonesian Journal of Fundamental and Applied Geography Vol. 1 No. 2 (2024)
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijfag.v1i2.20242

Abstract

Production costs are the main factor in determining prices. Although, for some commodities, this does not apply. For art objects, the price is not determined by production costs, but rather by the value of the object. Toraja people have a unique view of buffalo. They believe that buffalo have value in Toraja customs, so the price of buffalo in Toraja is higher than in other areas. This price determination is of course based on the characteristics of the Toraja buffalo. Culture is an integrated part of community life. No society does not have culture as part of its characteristics. The research method used was direct interviews with buffalo breeder sources. The results of this research show how important buffalo are in the traditional ceremonies of the Toraja people. The high price of buffalo has an impact on ecological and social aspects, because striped buffalo (bonga) breeders will continue to ensure the availability of striped buffalo (bonga). It is needed so that traditional Toraja ceremonies which require striped buffalo (bonga) can continue to be carried out by the Toraja people.
Penerapan Etika Bisnis Islam Dalam Usaha MikroMebel/UMKM Abdul Mannan; Inayah Swasti Ratih
IZZI: Jurnal Ekonomi Islam Vol. 1 No. 2 (2021): IZZI: Jurnal Ekonomi Islam
Publisher : Prodi Manajemen Bisnis Syariah

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Abstract

This study aims to determine the concept and application of Islamic business ethics forsmall business actors. The purpose of this research is to find out how the concept ofIslamic business ethics is and how it is implemented for small business actors so thatlater it is hoped that the results of this research resume can be used as a framework ormodel for other business actors. previous research. This study uses a qualitativeresearch approach with field studies of furniture business actors in the Paiton subdistrict, Randumerak village. The results showed that the strategies implemented in theIslamic sharia business are in the micro-furniture business. The results show that Mr. H.Dawi's furniture shop business in Randumerak has implemented Islamic businessethics, both by employers and employees. In conducting business and activities,business actors have understood and implemented Islamic principles or values basedon the Al-Qur'an and Hadith. The implementation of Islamic business ethics includesfive aspects, namely, Unity (Tauhid / unity), (Equilibrium / fair balance), (Free Will),(Responsibility / Responsibility), and (Truth, Honesty / truth honesty).
STRATEGI PEMASARAN SYARIAH PADA UMKM KULINER Zainur Ridho; Abdul Mannan
IZZI: Jurnal Ekonomi Islam Vol. 3 No. 3 (2023): IZZI: Jurnal Ekonomi Islam
Publisher : Prodi Manajemen Bisnis Syariah

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Abstract

This study aims to analyze the Islamic marketing strategy applied in the culinary MSME "Mie Pangsit" owned by Mr. H. Wahet in Randumerak Village, Paiton District, Probolinggo Regency. Using a descriptive qualitative approach, this research explores marketing practices, business management, and the implementation of Islamic business values in the daily operations of the enterprise. The findings reveal that the Islamic marketing strategy is reflected through honesty in transactions, responsibility for product quality, affordable pricing, and fair service delivery. The owner consistently practices spiritual values such as charity, almsgiving, and zakat, which contribute to the sustainability and blessing of the business. The implementation of Islamic business principles—such as honesty (sidq), trustworthiness (amanah), justice (‘adl), and benevolence (ihsan)—has strengthened consumer trust and improved long-term business resilience. The study concludes that integrating syariah values into marketing management can serve as an effective strategy to enhance the competitiveness of traditional culinary MSMEs.
Improving Spatial Thinking Skills through GEE-Integrated STEM Learning: A Quasi-Experimental Study among Geography Undergraduates Haris, Haris; Syamsunardi; Abdul Mannan; Nurul Ilmi Rasjusti
Information Technology Education Journal Vol. 4, No. 3, August (2025)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/intec.v4i3.10463

Abstract

This study examines the effectiveness of integrating Google Earth Engine (GEE) into a STEM-based learning framework to enhance the spatial thinking skills of geography undergraduates. A quasi-experimental design involving 60 students was implemented, with one class assigned to the experimental group receiving GEE-integrated STEM instruction and the other to the control group receiving conventional instruction. Spatial thinking outcomes were measured using pretest–posttest cognitive assessments and four performance indicators: spatial representation, spatial relation, spatial analysis, and spatial application. Data analysis included descriptive statistics, normality and homogeneity tests, paired-sample t-tests, independent-sample t-tests, Cohen’s d effect size, and ANCOVA controlling for pretest scores. The results indicate that the experimental group achieved significantly higher posttest scores than the control group (t(58) = 10.24, p < 0.001), with a large effect size (d = 2.64). ANCOVA further confirmed the robustness of the treatment effect after adjusting for initial differences (F(1,57) = 101.99, p < 0.001). Indicator-level analysis also showed consistent improvement across all spatial thinking components. This study is limited by its single-institution context, quasi-experimental design, and potential novelty effects associated with geospatial technology integration. Future research should involve larger and more diverse samples to validate these findings.