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All Journal Social Sciences Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ahmad Rama Wijaya
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Leadership Style on Employee Performance at CV. Production Coalition Aminah Harahap; Mustapa Sarifah Aini Kembaren; Ahmad Rama Wijaya; Muhammad Husein Habibi; Hastuti Olivia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1069

Abstract

This study aims to determine the effect of leadership style on employee performance at Cv. Production Coalition. In this study using primary data research methods. The sample in this study were employees of Cv. Coalesi Production, totaling 35 respondents. The data was tested using SPSS Statistics 25. The sample data in this study used a questionnaire. The research analysis method used simple linear reference analysis. Based on the results of the t test, for the variable Building Organization (X) t count 7.081> t table (1.69236) with a significance of 0.000 <0.05. This shows that H0 is rejected and H1 is accepted, which means that there is a significant influence of leadership style on employee performance in cv. production coalition..
Application of SAK EMKM-Based Financial Statements at UD Ikan Asin SG Ahmad Rama Wijaya; Nursantri Yanti
Social Sciences Journal Vol. 2 No. 2 (2025): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/sosj.v2i2.1856

Abstract

Micro, small, and medium enterprises (MSMEs) require reliable financial information to evaluate performance and support business decisions, yet many still rely on simple cash records. This study examines the existing bookkeeping practice of UD Ikan Asin SG and applies the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) to reconstruct its financial statements. A descriptive qualitative approach was used. Primary data were obtained through interviews with the owner, direct observation, and documentation of cash-in and cash-out records, while secondary data were drawn from relevant literature. The findings show that the business had not implemented SAK EMKM and recorded only basic receipts and expenditures. Based on the available records, the SAK EMKM-based reconstruction reported total assets of Rp1,552,000,000, sales of Rp360,000,000, cost of goods sold of Rp265,000,000, total operating expenses of Rp62,000,000, and profit of Rp33,000,000 for December 2023. The study demonstrates that structured financial statements can improve the visibility of assets, equity, operating results, and accounting policies, although limited accounting knowledge and the absence of professional accounting personnel remain major implementation constraints.
Co-Authors Aminah Harahap Hastuti Olivia Muhammad Husein Habibi Mustapa Sarifah Aini Kembaren Nursantri Yanti