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All Journal Jurnal Pijar : Studi Manajemen dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi
Siti Rahma Munawaroh
Universitas Pendidikan Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KURANGNYA KECAPAKAN SISWA TERHADAP PENGGUNAAN MICROSOFT EXCEL: BAGAIMANA KORELASINYA DENGAN PENGOLAHAN DATA AKUNTANSI? Assifa Fitriyah; Mega Renanda Putri; Septianesa Anggraeni; Siti Rahma Munawaroh; Yuliani Ismawati; Heni Mulyani; Rama Wijaya Abdul Rozak
Jurnal Pijar Vol 1 No 3 (2023): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

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Abstract

This article discusses the ability of accounting students in using Excel for accounting purposes. This is studied due to a discrepancy in understanding the correlation between these two variables. Therefore, as researchers, we want to delve into this issue to find the correct answer. The research was conducted using quantitative methods and correlation analysis to prove the correlation between Excel and accounting. The variables will be tested to determine if they have a correlation with each other. This will be done by giving a test through g-form, and the students will complete the test under the supervision of the teacher and the researcher. The enthusiasm of the students in completing the test is very high, and during the research, many students were eager to ask about the given test. The results of the study will be processed with Microsoft Excel using the Correl formula. It turns out that the two variables have a very weak correlation or are not related. This is evidenced by the assessment that students who have high scores in Excel are not followed by high scores in Excel for accounting. On the other hand, students who have high scores in Excel for accounting are not followed by high scores in Excel. Perhaps the reason for the low score in Excel for accounting is due to the incomplete level of Excel learning for the tested students, and the rarity of using Excel for accounting in vocational high school, as MYOB is usually the application that is frequently used.
Penerapan Sak EMKM dan Analisis Kinerja Keuangan : Studi Kasus pada UMKM Busana Rose Alif Damayanti; Annisa Maulidina; Friska Valentina Moniaga; Siti Rahma Munawaroh; Fitrina Kurniati
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2358

Abstract

This research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) in Bekasi, namely the Busana Rose which provides various types of clothing. The aim of this research is to analyze the application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to MSMEs, assist with financial recording in accordance with SAK EMKM for the period January to September 2024, and analyze financial reports. conditions and formulate strategic recommendations to increase the effectiveness of implementing SAK EMKM. The method used in this research is a qualitative descriptive method. Data collection was carried out through observation, documentation and interviews. For data analysis, financial ratio analysis is used which includes calculating liquidity, solvency and profitability ratios. The research results show that based on the analysis of liquidity, solvency and profitability ratios, Busana Rose MSMEs show good financial performance, with ratio values above the industry average. However, Return On Asset (ROA) analysis shows less than satisfactory results, with an ROA value of 1.8%, lower than the industry average of 2%. Therefore, it is recommended to the pemiliks of Rose Busana MSMEs to improve asset management, especially receivables, regularly check trade inventory to control the number of goods that have not been sold for a long time, and utilize online promotional media to maximize the profits obtained.
Co-Authors Alif Damayanti Annisa Maulidina Assifa Fitriyah Friska Valentina Moniaga Kurniati, Fitrina Mega Renanda Putri Mulyani, Heni Rama Wijaya Abdul Rozak Septianesa Anggraeni Yuliani Ismawati