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PENINGKATAN KAPASITAS EKONOMI KELUARGA MELALUI PEMBERDAYAAN KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN, DI UMKM GARUT Rina Tresnawati; Evi Octavia; Niki Hadian; Dini Verdania Latif; Syakieb Arsalan; Mochamad Kohar Mudzakar; Shinta Dewi Herawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (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 | DOI: 10.34308/eqien.v11i02.939

Abstract

UMKM dapat bersaing secara global dan melanjutkan usahanya jika UMKM tersebut dapat mengendalikan biaya operasionalnya, mengetahui nilai hutang piutangnya, besarnya pajak yang harus dibayar sehingga UMKM tersebut dapat memperoleh laba. Informasi tersebut dapat diperoleh melalui laporan keuangan. Banyak UMKM selama ini belum menyusun laporan keuangan karena kurangnya pengetahuan pelaku usaha tentang akuntansi dan manajemen keuangan. Metode analisis yang digunakan adalah Wilcoxon Signed Ranks Test. Hasil penelitian menunjukkan bahwa pelatihan dapat meningkatkan pemahaman terhadap prosedur penyusunan laporan keuangan.
PENGARUH PEMAHAMAN DAMPAK KORUPSI TERHADAP MINAT MASYARAKAT SEBAGAI CITIZEN CONTROL Saadah; Syakieb Arsalan; Dini Verdania Latif
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i2.48

Abstract

Corruption is defined as "misuse of public office for personal gain". This definition leads to corruption being concentrated in the hands of the elite. Corruption interferes with governance practices, reducing public funds available to support economic growth programs, in turn, will reduce public trust in the government. To prevent corruption, the government develops e-government. The implementation of e-government aims to enable the government to provide information on the administration of government activities in a transparent and accountable manner and to make it easier for the public to access this information. With the ease of access, it is expected that the community can participate in overseeing the government activities as citizen control. The interest of the community as citizen control can also be influenced by people's understanding of the impact of corruption. If the public is aware of losses due to corruption, the community will be encouraged to monitor the government carefully. This study aims to determine the effect of understanding the impact of corruption on community interest as citizen control. This research is an explanatory research. Sample in this study are residents of the city of Bandung. The results of the study indicate that understanding the impact of corruption by the public has an effect on people's interest as citizen control.