Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management
Yunita Pakpahan
Universitas Quality Berastagi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District Yunita Pakpahan; Wina Theresia br Naibaho
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.685

Abstract

This study aims to determine the application of accounting in Small, Micro and Medium Enterprises (MSMEs) and explain the barriers to business actors in applying accounting. This research is a descriptive qualitative research with data collection conducted through questionnaires and interviews. Object this research is MSME actors located in Berastagi District, Karo Regency. The data collected were 41 respondents using the purposive sampling technique. The results of the study show that most MSME actors do not know what to account for. The obstacle faced by business actors is the lack of socialization or training regarding accounting and SAK EMKM. The next obstacle is the lack of time to prepare financial reports, the assumption that financial reports are difficult to understand, and the low awareness of business actors to improve the presentation of financial reports by SAK EMKM
Analysis of the Influence of Revitalization, Technology Use, and Human Resources Competence on MSME Income Frans Antoni Sihite; Yunita Pakpahan
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.875

Abstract

The image of the Kesawan area is considered unsuitable as a place for culinary businesses, so it is very necessary to revitalize the area as one of the drivers for the development of the Medan city area. The revitalization carried out specifically in the MSME area in the food and beverage sector is targeted to be able to attract visitors from both inside and outside the city. The aim of the research is to analyze the influence of revitalization, use of technology and human resource (HR) competency on MSME income. The method used is a quantitative approach and data collection is carried out by distributing questionnaires. Data analysis was carried out using multiple regression analysis with the help of the SPSS program. The results of this research show that the variables of revitalization, use of technology and human resource competence have an influence on increasing MSME income after being hit by Covid-19.
Co-Authors Frans Antoni Sihite Wina Theresia br Naibaho