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All Journal e_Jurnal Ilmiah Riset Akuntansi Mutiara Pendidikan dan Olahraga
Riski Amilia
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Economics, Econometrics & Finance Education Other

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ANALISIS PENERAPAN STANDAR AKUNTANSI DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN PASURUAN Riski Amilia; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.785 KB)

Abstract

ABSTRACTThis study aims to determine the application of accounting standards for small and medium micro entities in MSMEs Financial Reports in Pasuruan District. This research method uses descriptive qualitative. The population of this study amounted to 30 MSMEs and the sample in this study amounted to 11 MSMEs in Pasuruan Regency. The data used are secondary data in the form of MSME financial reports in Pasuruan Regency. The results of the study show that in general the research conducted by MSMEs has not found conformity in implementing EMKM IFRSs in MSME financial reports, where standard financial accounting for small and medium micro entities has been published by Indonesian accounting ties as a standard in preparing financial reports specifically for MSMEs as a means of facilitating other arrangements and interests.Keywords: SAK EMKM, UMKM, Financial Report
Pengaruh Recovery Ice Bath Terhadap Penurunan Kelelahan pada Atlet UKM Hockey Outdoor Putri Universitas Negeri Surabaya Riski Amilia; Mohammad Faruk
Mutiara Pendidikan dan Olahraga Vol. 2 No. 3 (2025): Mei : Mutiara Pendidikan dan Olahraga
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mupeno.v2i3.311

Abstract

This study aims to examine the effect of appliying the Recovery Ice Bath on reducing fatigue in female outdoor hockey athletes of Universitas Negeri Surabaya. The research employes a pre-experimental method with a One Group Pretest- Posttest Desing. A total of 12 female athletes from Universitas Negeri Surabaya were selected as the study sample. Data were collected through RPE (Rate of Percevied Exertion) quistionnaires, Vas (Visual Analogue Scale) questionnaires,and heart rate meassurements. The analysis of pretest and posttest heart rate values yielded a significant result (0,000 <0,05). Indicating a statistically significant effect of the Recovery Ice Bath. Similarly, the RPE and VAS questionnaire results showed significant values (0,002<0,05 for RPE and VAS), suggesting a substantial impact of the Recovery Ice Bath on reducing fatigue levels and pain in female outdoor hockey athletes at Universitas Negeri Surabaya. In conclusion, the application of the Recovery Ice Bath significantly influences fatigue reduction in outdoor hockey athletes.athletes who underwent ice baths experienced a faster decline in physical fatigue and muscle soreness. Moreover, ice baths proved effective in accelerating muscle recovery, as evidenced by the reduced Delayed Onset Muscle Soreness (DOMS) after engaging in intense physical activity.
Co-Authors Junaidi Junaidi Mohammad Faruk Noor Shodiq Askandar