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Improving transparency and accountability of MSME financial statements by using accrual method Risnaningsih, Risnaningsih; Tanuwijaya, Sjheny; Iriani, Nur Ida
MEC-J (Management and Economics Journal) Vol 2, No 2 (2018)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.074 KB) | DOI: 10.18860/mec-j.v0i1.5394

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.
USAHA MIKRO PEDAGANG KAKI LIMA MAKANAN & MINUMAN DALAM MENINGKATKAN PEREKONOMIAN KELUARGA ., Risnaningsih; Tanuwijaya, Sjheny
Jurnal Dedikasi Vol 13 (2016): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.607 KB) | DOI: 10.22219/dedikasi.v13i0.3137

Abstract

USAHA MIKRO PEDAGANG KAKI LIMA MAKANAN & MINUMAN DALAM MENINGKATKAN PEREKONOMIAN KELUARGARisnaningsih1 & Sjheny Tanuwijaya21,2Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi MalangE-mail: 1) ningsihrisna@yahoo.comABSTRAKRamli (2003) pedagang kaki lima diartikan sebagai usaha kecil masyarakat yang bergerak di bidang perdagangan dengan lingkungan usaha yang relatif kecil, terbatas dan tidak bersifat tetap. Pedagang kaki lima sering dilekati oleh ciri-ciri perputaran uang kecil, tempat usaha yang tidak tetap, modal terbatas, segmen pasar pada masyarakat kelas menengah ke bawah dan jangkauan usaha yang tidak terlalu luas. Begitu pula dengan kedua mitra usaha yaitu Gerobak Nasi Pecel Gondrong dan Stand Es Capcin yang berjualan di pinggir jalan demi memenuhi kebutuhan hidup keluarga mereka mulai jam 9 pagi sampai jam 5 sore. Masalah yang dihadapi kedua mitra usaha adalah kurangnya modal, peralatan banyak yang rusak, desain banner yang masih sederhana, tenda yang sempit. Dengan permasalahan tersebut Tim IbM menawarkan solusi dengan bantuan DP2M Dikti memberikan bantuan modal usaha berupa bahan-bahan baku untuk menambah dagangan kedua mitra usaha dan peralatan-peralatan yang kondisinya lebih baik lagi, memberikan penyuluhan tentang kiat sukses berwirausaha dan pembuatan laporan keuangan untuk usaha mikro, memberikan pendampingan tentang membuat desain pada banner dan membuat laporan keuangan untuk usaha mikro, memberikan bantuan tenda bagi mitra usaha supaya jumlah pembeli semakin meningkat, sehingga pendapatan juga meningkat, yang akhirnya perekonomian kedua mitra usaha semakin meningkat.Kata Kunci: Pedagang Kaki Lima, Modal, Berwirausaha
EKSPLORASI MODEL KEUANGAN YANG INKLUSIF UNTUK MENINGKATKAN PARTISIPASI PEREMPUAN DALAM BISNIS DAN KEWIRAUSAHAAN: Keuangan Inklusif, Kewirausahaan, Perempuan, Bisnis, UKM Kusufa, Fendiyatmi; Tanuwijaya, Sjheny; Bangu Kahi, Delvin
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Economic improvement through financial inclusion is one effective alternative to enhance the economy of marginalized groups, especially women. The gap in financial access between male and female business actors is one of the factors that slows down prosperity. Women play a crucial role in supporting the family economy, yet the support for women does not align proportionately with the contributions of women entrepreneurs to the national economy. Many parties have started to provide affirmative programs for women entrepreneurs, although these efforts are still not strong enough and lack acceleration. The aim of the research is to promote the strengthening of affirmative access to finance for women entrepreneurs and business actors. The researcher studies inclusive financial models to enhance women's participation in business and entrepreneurship in the Malang Raya region. (Kota Malang, Kota Batu, Kabupaten Malang). This study analyzes from social, cultural, economic, and political aspects. The research method uses a quantitative research design with multiple regression analysis. The research findings indicate that adopting an inclusive accounting model, supportive policies and regulations, access to financing and capital, and participation in business networks and entrepreneurial communities partially impact women's participation in business and entrepreneurship.