Verra Rizki Amelia
Akuntansi, Universitas Palangka Raya

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Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya Kharisma Nugraha Putra; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari; Rinto Alexandro
Edunomics Journal Vol. 4 No. 1 (2023): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v4i1.10376

Abstract

The use of accounting information or the availability of financial reports used by SMEs in making business decisions is an important factor supporting business success. This study aims to gain an understanding of the meaning of accounting and accounting phenomena in SMEs in Palangka Raya City. The research subjects used in this study were Micro, Small, and Medium Enterprises (SMEs) in Palangka Raya City with the provision that SMEs are partners of the Regional Office of the Directorate General of Treasury in Central Kalimantan, SMEs have been running for more than two years, and SMEs have an understanding of research phenomenon. The results of the study show that accounting is interpreted as 1) information, 2) accountability, and 3) a means of communication. The accounting phenomenon that exists in SMEs in Palangka Raya City as a whole has implemented accounting practices in their business activities, although financial records carried out by SMEs actors tend to be simple, this has an impact on ongoing accounting practices that are still not under the accounting cycle perfectly.
Faktor-faktor yang Memotivasi Pemilihan Karir Mahasiswa Dhina Sri Widyaningsih; Theresia Mentari; Verra Rizki Amelia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10582

Abstract

This research aims to identify factors that motivate career choices for accounting students. This motivation is measured by wage variables, professional training, professional recognition, social values, work environment, labour market considerations and personality. Data collection is carried out through the dissemination of questionnaires to students of the University of Palangka Raya accounting. A sample of 30 respondents. The data was analyzed using SPSS version 23. The results of the analysis show that the factors that motivate accounting students in choosing careers are the variables of professional recognition, social values and personality.