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All Journal Innovative: Journal Of Social Science Research International Journal of Economics, Business and Innovation Research
Riswan Riswan
University of Bandar Lampung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sak Emkm) Pada Laporan Keuangan UMKM Kemplang Shally Di Kota Bandar Lampung Cristin Clalorin; Riswan Riswan
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.635

Abstract

Penelitian ini dilakukan pada sebuah UMKM Kemplang Shally yang bertujuan untuk menyusun laporan keuangannya secara mudah berdasarkan SAK EMKM. Penelitian ini menggunakan pendekatan kualitatif menggunakan metode studi kasus. Sumber data yang digunakan yaitu data sekunder. Metode pengumpulan data dilakukan dengan cara dokumentasi terkait dengan dokumen penyusunan laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa dalam penyusunan laporan keuangan, pelaku UMKM Kemplang Shally belum menerapkan SAK EMKM dikarenakan pelaku usaha tidak pernah mengetahui tata cara pencatatan akuntansi terkait SAK EMKM, minimnya latar belakang Pendidikan pelaku UMKM, serta rendahnya modal untuk mempekerjakan staf ahli dalam menyusun laporan keuangan. Oleh sebab itu, dalam penelitian ini, diterapkan sistem pelaporan keuangan sederhana yang dapat membantu pelaku UMKM memahami konteks penyusunan laporan keuangan berdasarkan SAK EMKM.
Determinants Of Interest In Investing In The Capital Market (Case Study of Accounting Students at Bandar Lampung University) Widya Anzelina; Riswan Riswan; Afrizal Nilwan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

This study aims to identify the impact of motivation, social media influencers, and risk perception on interest in investing in the capital market, with technological progress acting as a moderating variable. The research method used is a quantitative approach using a sample of accounting students at Bandar Lampung University, totaling 81 respondents. The results showed that motivation and social media influencers have a significant influence on interest in investing in the capital market. On risk perception, the results showed a significant negative effect on interest in investing. In addition, technological progress weakens the moderating effect of interest in investing on motivation and risk perception. However, technological progress strengthens the moderating effect of interest in investing in social media influencers.
Implementation Of Accountability And Transparency In The Financial Management Of Sinar Mulya Village, Banyumas Sub-District Dini Seviyawati; Khairudin Khairudin; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

Accountability and transparency are the processes by which the government reports and shows the public the actions it has taken. Accountability can be used to see whether all activities carried out have been carried out transparently or not. The research conducted by this author aims to see how the implementation of accountability and transparency in financial management in Sinar Mulya Village is based on the regulations of Permendagri No. 20/2018. This research uses a qualitative method based on field studies. Data was obtained through direct interviews with the village head, village secretary, village treasurer, and several communities in Sinar Mulya Village. The results of this study found that although the transparency of village financial management is still not good, the implementation of financial management accountability is quite good. This study suggests hiring a technology expert to handle the village website efficiently or hiring people who have specialized knowledge in technology and information.
Capital Expenditure : Role of Own-Source Revenue and Remaining Budget Surplus Frisca Artha Ulina; Khairudin Khairudin; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

This study was conducted with the intention of understanding the impact of local revenue and budget surpluses. The research was conducted in a number of districts and cities in Lampung Province. The research data was obtained from the website of the Directorate General of Fiscal Balance of Lampung Province in the form of budget realization reports during the 2018-2022 period, so the sampled data was 70. The data analysis method uses the SPSS test tool with the regression model. The results showed that Bandar Lampung had the highest PAD, and the lowest PAD was in West Pesisisr. The highest SiLPA was in South Lampung in 2019 and the lowest in 2021. Meanwhile, the highest capital expenditure is in Bandar Lampung, and the lowest in Metro. This study found that local revenue affects capital expenditure, while the remaining budget surplus has no effect on capital expenditure. The contribution of this research is that it is hoped that local governments will be able to maximize local revenue, which is used for the needs of the community, ensure that the budget issued is right on target, and carry out budget efficiency.
Co-Authors Afrizal Nilwan Cristin Clalorin Dini Seviyawati Frisca Artha Ulina Khairudin Khairudin Widya Anzelina