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Analisis Penyajian Laporan Keuangan Pemerintahan Kabupaten Langkat Dian Irmawani; Nila Rosdiana; Budi Dharma
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Accounting made to present or compile government financial reports has the principles of government accounting standards. Where government accounting standards exist in Government Regulation No.24 of 2005. The results of the performance of a regional government in one accounting period are referred to as government financial reports. The existence of a financial report in a government has become something that must be prepared by regional governments every year, because with a report you can find out the financial condition of a region, whether it is receipts or expenditures, every budget given by the State to a government, to compile a government must also following the structure or provisions of government laws and regulations related to financial reports. Then the method used by researchers in this analysis is descriptive analysis. Data obtained from analysis by conducting interviews, observations in the financial sector, making notes and documents with objects to be analyzed relating to the preparation of financial reports for the Langkat district government. Then the results obtained from the research are that Langkat Regency has prepared financial reports in accordance with Government Regulation No. 24 of 2005 regarding the Government Accounting System (SAP). The result is that Langkat district presents regional financial reports caused by supporting factors where these supporting factors are human resources and other supports. Supporting factors influence whether or not the results of government financial reports are good because if the understanding of employees or human resources is low, it is possible that the results obtained will not be optimal.
Pemanfaatan E-Commerce Go Mart Dalam Pemasaran UMKM Di Kota Medan Siti Aisyah; Indah Mutiara Ayu; Nila Rosdiana; Dona Zahra Hasibuan; Rediansyah Saranan
Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.187 KB) | DOI: 10.54066/jkb-itb.v1i1.100

Abstract

This PKM is an activity that has a role in carrying out useful service to the community. The main purpose of this PKM activity is to provide insight to the public regarding the use of Go Mart e-commerce as an effort to improve marketing for UMKM Ayah Shops in Medan City. This PKM activity is expected to provide marketing opportunities for the owner of Ayah's Shop to increase sales volume with the help of Go Mart e-commerce. The approach used in this activity was qualitative with the methods used to collect data in the form of group discussions, documentation, biographies to interviews as well as observation and content analysis. In this activity, the researcher provides directions for the owner of Ayah's Shop to take several steps as a marketing medium through the Go-Mart. The existence of Go-Mart as a shopping application platform that is efficient and easy to use. In practice. The marketing process carried out with the Go-Mart application goes through several stages so that Toko Ayah's products can be recognized by a wide range of people through postings on e-commerce and can increase the quantity of service to consumers.
Peran Orientasi Kewirausahaan Islami dan Keunggulan Bersaing Dalam Meningkatkan Kinerja Pemasaran (Studi Kasus Pada Koaki Store) Nila Rosdiana; Zuhrinal M Nawawi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 1 (2023): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.934 KB) | DOI: 10.58192/wawasan.v1i1.334

Abstract

Kegiatan berwirausaha telah menjadi salah satu penggerak masyarakat melakukan kegiatan penjualan di era yang sangat kompetitif ini. Wirausaha telah menjadi salah satu ide atau gagasan yang mendukung kemampuan manusia untuk bertahan hidup dengan memanfaatkan kemampuan yang dimiliki. Namun, dalam menjalankan sebuah usaha tentu perlu adanya pemasaran yang mejadi jalan utama dalam meningkatkan popularitas masyarakat sehingga mudah diterima oleh kalangan umum. Proses pemasaran tersebut harus memiliki indikator yang berbeda dengan pesaing sehingga dapat menjadi inti dari diferensiasi yang akan dikembangkan oleh wirausaha. Tujuan penelitian ini untuk mengukur keberadaan orientasi kewirausahaan dengan menggunakan pandangan Islam serta keunggulan dalam bersaing untuk meningkatkan pemasaran bisnis Koaki Store. Peneliti menggunakan metode penelitian kualitatif dengan menggunakan pendekatan deskriptif sehingga hasil penelitian bisa relevan dengan focus penelitian yang dikaji. Sumber data yang digunakan adalah hasil wawancara dengan pemilik Koaki store serta beberapa referensi yang menunjang hasil analisis. Teknik pengumpulan data yang digunakan adalah observasi lapangan hingga wawancara mendalam. Teknik analisis data yang dipergunakan adalah metode Miles dan Huberman. Hasil penelitian menunjukkan apabila dalam orientasi kewirausahaan Islam, Koaki store telah mengimplementasikan indikator inovasi, berani dan ambisi namun masih jauh dalam pemenuhan aspek tidak bergantung dengan pihak lain. Sedangkan dalam aspek keunggulan bersaing, Koaki store memiliki keunggulan yang inovatif dengan memberikan hadiah sebagai bentuk loyalitas pada konsumen dan ditujukan untuk promosi produk Koaki Store.