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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Edunomika (JIE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Hotbin Hasugian
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Other

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PERAN EKONOMI KREATIF MELALUI UMKM DALAM MEWUJUDKAN PARIWISATA BERKELANJUTAN DI KECAMATAN BAHOROK Rizkia Zahra Harahap; Hotbin Hasugian
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10682

Abstract

Abstract The research conducted discussed the role of the creative economy through UMKM in realizing sustainable tourism in Bahorok District. This research is a qualitative research, namely a type of research whose findings are not obtained through statistical procedures or other forms of calculation. The method used in this research is library research, namely a series of activities related to library data collection methods, reading and recording and processing research materials. The results of the research conducted show that the creative economy through UMKM contributes to realizing sustainable tourism in Bahorok District, the creative economy provides opportunities for individuals to generate added value through works and contributes to economic growth. The creative economy and tourism can create mutually beneficial synergies and create a positive economy and increase the attractiveness of an area as a tourist destination by utilizing the uniqueness of local culture and creativity. Apart from that, there are also several ways to support sustainable tourism through a creative economy that is managed through MSMEs, namely: 1) Promotion of local culture; 2) Development of local products and services; 3) Innovation and Collaboration; 4) Increased participation of local communities; 5) Homestay and local accommodation; and 6) Environmental preservation. Keywords:. Creative Economy, UMKM, Sustainable Tourism
Pengaruh Pengetahuan Akuntansi Dan Lama Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah (Studi Kasus Di Kecamatan Tanjung Pura Kabupaten Langkat) Raudhatul Jannah; Hotbin Hasugian; Wahyu Syarvina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6749

Abstract

The purpose of this study was to determine the effect of accounting knowledge and length of business on the quality of MSME financial statements from a sharia accounting perspective. The method used in this research is quantitative descriptive research method, sampling is done using random sampling technique. The number of respondents reached 97 people. The results of this study indicate that educational background, length of business and business size simultaneously have a significant positive effect on the quality of MSME financial reporting. Business length and business size have a positive but insignificant effect on the quality of financial statements. And educational background has a significant positive effect on the quality of financial statements.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 02 Tentang Laporan Realisasi Anggaran Dalam Mewujudkan Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Mumtaz Muhammad Naufal; Hotbin Hasugian; Hendra Harmain
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.719

Abstract

Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 02 tentang Laporan Realisasi Anggaran (LRA) merupakan langkah penting dalam meningkatkan akuntabilitas dan transparansi pengelolaan keuangan daerah. Dengan mengikuti standar ini, setiap transaksi keuangan, termasuk pendapatan, belanja, transfer, dan pembiayaan, dicatat dan dilaporkan secara akurat sesuai dengan prinsip akuntansi yang berlaku. Penelitian ini bertujuan untuk mengetahui prosedur penyusunan laporan realisasi anggaran pada kantor bupati deli Serdang dan untuk mengetahui penerapan pernyataan standar akuntansi pemerintah (PSAP) No. 02 tentang realisasi laporan anggaran dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan daerah pada Kantor Bupati Deli Serdang. Penelitian ini menggunakan jenis penelitian kualitatif. Hasil penelitian menunjukkan bahwa Prosedur penyusunan laporan realisasi anggaran Pada Kantor Bupati Deli Serdang melalui beberapa tahapan yang meliputi perencanaan, pelaksanaan, penatausahaan, pertanggungjawaban, dan pelaporan. Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 02 tentang laporan realisasi anggaran dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan daerah pada Kantor Bupati Deli Serdang menunjukkan komitmen yang kuat dalam mencapai akuntabilitas dan transparansi dalam pengelolaan keuangan daerah.
Co-Authors Hendra Harmain Mumtaz Muhammad Naufal Raudhatul Jannah Rizkia Zahra Harahap Wahyu Syarvina