Garuda - Garba Rujukan Digital

IMPLEMENTASI AKUNTANSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN PADA UMKM KRUPUK DI KOTA MATARAM Endang Kartini; Lalu Mimbar; Izrawati
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 1 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i1.258

Penelitian ini bertujuan 1) Mengetahui bentuk implentasi akuntansi berdasarkan SAK EMKM pada UMKM Krupuk di Kota Mataram, 2) Implementasi akuntansi pada UMKM Krupuk di Kota Mataram telah sesuai dengan SAK EMKM. Jenis data yang digunakan yaitu data kualitatif, berupa daftar pertanyaan atau pernyataan yang diberikan kepada pengusaha UMKM kerupuk sehubungan dengan implementasi akuntansi berdasarkan Standar Akuntansi Keuangan (SAK). Analisa data dengan menggunakan metode deskriptif, Hasil penelitian menunjukkan bentuk implementasi akuntansi pada UMKM kerupuk di Kota Mataram masih sangat sederhana dan rata-rata belum sesuai dengan Standar Akuntansi Keuangan, karena banyak yang belum memenuhi tahapan-tahapan siklus akuntansi. Kendala-kendala yang dihadapi untuk menyusun laporan keuangan yaitu masih kurangnya pengetahuan secara teknis dalam menyusun laporan tersebut, khususnya berbasis SAK, serta kurangnya kesadaran dan disiplin dari pihak UMKM akan pentingnya laporan keuangan yang lengkap dan sesuai standar UMKM, pentingnya laporan keuangan sebagai bahan atau alat untuk mengevaluasi hasil operasional masing-masing usaha mereka. Pemahaman para pengusaha UMKM Kerupuk mengenai Standar Akuntansi Keuangan ternyata masih kurang. Penyajian laporan keuangan secara keseluruhan bagi para pengusaha UMKM rata-rata sebesar 50.72% yang memenuhi kesesuaian berdasarkan Standar Akuntansi Keuangan (SAK)

PENGARUH PENERAPAN PEMBUKUAN KEUANGAN, DAN MANAJEMEN PEMASARAN MODERN TERHADAP KINERJA PELAKU UMKM DI KECAMATAN PUJUT LOMBOK TENGAH ENDANG KARTINI; LALU MIMBAR
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.232

The study aims to determine Financial Bookkeeping, Modern Marketing Management as measured by indicators of preparing an Expenditure Record Book, Income Record Book, making an inventory book, Making a stock book, Digital Marketing, Personalization and Customer Experience, Value-Based Marketing, and Innovation and adaptation have a significant effect both simultaneously and partially on the performance of MSME actors in Pujut District, Central Lombok.The population of 2210 MSMEs and 96 samples. The results of the analysis show that the impact of the eight independent indicators together (partially) and individually (simultaneously) has a significant effect.The regression coefficient also has an impact on improving the performance of MSME actors in Pujut District, Central Lombok. The relationship between the significance of the eight independent and dependent is all stated to be significant so that the efforts of MSME actors to evaluate their business results through the implementation of modern financial and marketing bookkeeping are very influential and improve performance.In the digital era or commonly called modern marketing, not only in urban areas but also reaching remote villages, media have been utilized as supporters in terms of advancing, expanding networks, insights or work links so that the hopes of MSME actors can be realized, namely influencing their work results.The strong or weak correlation between indicators, the results can be shown by the R value of 85.0%, meaning the correlation relationship is very strong.While the Adjusted R Square (R2) is 0.696, this means that 69.6% of the variation in MSME actor performance can be explained by the variation of the eight independent indicators, the rest (100% - 69.6% = 30.4%) is explained by other causes outside the model. Std. Error of the Estimate (SEE) is 0.126. The smaller the SEE value, the more precise the regression model will be in predicting the dependent variable.

PENGARUH MANFAAT RAGAM OUTPUT AKUNTANSI DAN EVALUASI LAPORAN KEUANGAN TERHADAP KEMAJUAN UMKM SEKTOR DAGANG DI KECAMATAN BATUKLIANG LOMBOK TENGAH: The Effect Of The Benefits Of Various Accounting Outputs And Financial Report Evaluation On The Progress Of Msmes In The Trade Sector In Batukliang District, Central Lombok Lalu Mimbar; Endang Kartini; Izrawati Izrawati
Ganec Swara Vol. 19 No. 4 (2025): Desember 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i4.409

The objective of this study was to analyze the influence of various accounting outputs and financial report evaluations, as measured by company financial performance indicators. This included sorting company assets and owners, determining the source and use of funds, budgeting, calculating taxes, calculating cash flow during a period, keeping diaries, journals, ledgers, and financial reports. These variables significantly impacted the progress of MSMEs in the trading sector in Batukliang District, Central Lombok, both simultaneously and partially. The study sample consisted of 94 respondents from a population of 1,565. The results of the study indicate that the significance value is 0.000, a value much smaller than 0.05, which means that each independent variable has a significant influence, both partially and simultaneously, on the progress of MSMEs in the trade sector. The strength or weakness of the variable relationship is as shown in the R value of 93.1%, indicating a very strong correlation. The adjusted R2 value is 0.852, meaning that 85.2% of the variation in MSME progress can be explained by variations in the ten independent variables. While the remaining 14.8% is explained by other factors. Thus, the impact of the ten indicators greatly influences the progress of MSMEs in the trade sector, referring to the results of the analysis whose coefficient value is positive, meaning that the relationship between the independent variables is in the same direction as the progress of MSMEs in one of the sectors in Batukliang District, Central Lombok.

PENGARUH DIGITALISASI AKUNTANSI DAN LITERASI KEUANGAN DIGITAL TERHADAP PRESTASI KERJA/KINERJA UMKM DI KECAMATAN PRAYA BARAT LOMBOK TENGAH: The Effect Of Accounting Digitalization And Digital Financial Literacy On Work Achievement/Performance Of MSMES In Praya Barat District, Central Lombok Endang Kartini; Lalu Mimbar; Izrawati Izrawati
Ganec Swara Vol. 20 No. 1 (2026): Maret 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i1.619

The purpose of this study was to analyze accounting digitalization and digital financial literacy, each measured by the following indicators: Perception of Accounting Digitalization, Experience with Accounting Digitalization, Challenges in Implementing Accounting Digitalization, Knowledge, Skills/Experience, Behavior, and Perception and Trust, all significantly influencing both simultaneous and partial work performance of MSMEs in West Praya District, Central Lombok. The population consisted of four MSME clusters with 1,314 samples, of which 93 were taken. The results showed that each of the seven independent variable indicators significantly influenced both partial and simultaneous work performance of MSMEs. The coefficient values for all seven variable indicators were positive, indicating a unidirectional relationship between the seven variables and MSME work performance. The strength of the relationship between the independent and dependent variables, indicated by the R value of 71.6%, indicates a very strong correlation. Variations in MSME performance are explained by variations in the seven independent variable indicators, accounting for 87.4%, as indicated by the adjusted R2. The remaining 12.6% is explained by factors outside the model. It was identified that in predicting the dependent variable, as seen from the Standard Error of Estimate (SEE) value of 0.138, a smaller SEE value indicates a more accurate regression model in predicting the dependent variable.

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