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All Journal ProBisnis : Jurnal Manajemen
RM. Rum Hendramin
Universitas Indo Global Mandiri
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALYSIS OF INTERNAL CONTROL OVER THE PREPARATION OF FINANCIAL STATEMENTS IN UMKM BASED ON SAK EMKM (Study on Kopi Eksis) Muhammad Reyhan; RM. Rum Hendramin; Reny Aziatul Pebriani
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research is a qualitative research that aims to analyze internal control over the preparation of financial statements for MSMEs based on SAK MSME (Study Kopi Eksis). The data used in this study are primary data and secondary data. The method used in this research is descriptive qualitative analysis. The results of this study show that internal control in existing coffee there are several problems that hinder the recording of existing coffee and result in them not having compiled financial statements based on the applicable SAK MSME. Because there is no receipt for purchasing expenses or income to be recorded to compile financial statements from owners and employees. The conclusion of the results of this study is that business owners have not been able to implement the process of preparing financial statements based on SAK MSME.
The Effect of Cost of Goods Manufactured, Sales Promotion, and Selling Price on Net Profit at MSMEs in Ilir Barat I Palembang District Dinda Shellamitha; RM. Rum Hendramin; Aris Munandar
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The purpose of this study was to determine whether the cost of production, sales promotion, and selling price affect net income. The independent variables used in this analysis are the cost of production, sales promotion and selling price. Then there is also the dependent variable, namely net income. The type of research used is survey research with a quantitative approach originating from primary data. This research uses some micro, small and medium enterprises in Ilir Barat I District, Palembang as the sample. Samples were carried out using the slovin formula technique with a tolerance of 10%. Data collection was carried out by observation and questionnaires distributed directly to micro, small and medium enterprises as many as 96 respondents. The results of the study show that the results of simultaneous testing can be seen that Fcount > Ftable, so it can be concluded that the cost of production (X1), sales promotion (X2), and selling price (X3) have an effect on net profit (Y).
Co-Authors Aris Munandar Dinda Shellamitha Muhammad Reyhan Reny Aziatul Pebriani