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Journal : Trending: Jurnal Manajemen dan Ekonomi

Pengaruh Kesiapan UMKM Dalam Penerapan SAK EMKM (Studi kasus UMKM Tenun Ikat di Kabupaten Sikka) Matheus Yandris; Wilhelmina Mitan; Paulus Libu Lamawitak
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1458

Abstract

The purpose of this study was to determine the effect of educational background, business size, business age and SAK EMKM socialization on the readiness of UMKM Ikat Weaving in Sikka Regency in compiling financial reports based on SAK EMKM. This study uses a quantitative approach with primary data obtained from questionnaires distributed. The population in this study are SMEs engaged in the Ikat Weaving business in the Sikka district. The data analysis method uses regression analysis with the help of the SPSS Statistics version 22 program. The results of this study state that the variables of educational background, business size, business age, and socialization of SAK EMKM partially and simultaneously have a significant effect on the readiness of MSMEs in implementing financial reports based on SAK EMKM .
Peranan Koperasi Sangosay Dalam Pengembangan Sektor Usaha Mikro Kecil Dan Menengah (UMKM) Di Cabang Maumere Clara Rosmyati Tia; Wilhelmina Mitan; Pipiet Niken Aurelia
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1489

Abstract

This study aims to analyze the Role of the Sangosay Credit Cooperative in the Development of the Micro, Small and Medium Enterprises (MSMEs) Sector in the Maumere Branch. The method used in this study is descriptive qualitative with primary data and secondary data as data sources. Data collection techniques in the form of observation, interviews, and documentation using descriptive qualitative data analysis techniques. The results of the study show that the Maumere Branch Sangosay Credit Cooperative does not only act as a financial institution to assist Micro, Small and Medium Enterprises (MSMEs) in obtaining business capital but also as a money depository institution and as a facilitator. The role as a facilitator includes management facilitators in terms of providing socialization and assistance to MSME players, but the Sangosay Credit Cooperative has not yet carried out its role as a marketing facilitator and financial facilitator.