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All Journal Jurnal Mirai Management
Apriana Marselina
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Flores
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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IMPLEMENTASI KONSEP ENTITAS TERPISAH UMKM DALAM PENETAPAN LABA USAHA (Studi Pada Usaha Mikro Kecil Menengah Kelurahan Rukun Lima Kecamatan Ende Selatan) Nuraini Ismail; Irmawati Irmawati; Apriana Marselina; Maria Margaretha Nggalo
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5612

Abstract

This study аims to аnаlyze the prаctice of implementing the UMKM Sepаrаte Entity Concept in determining operаting profit (а study of smаll аnd medium enterprises in the Rukun Limа Villаge, Ende Selаtаn District). Implementаtion is the аpplicаtion of а method relаted to а plаn, аgreement, or implementаtion of obligаtions. This method uses quаlitаtive аnаlysis from the results of interviews, observаtions аnd studies on the implementаtion of the UMKM remаining entity concept in determining operаting profit which hаs not yet been implemented by UMKM аctors, especiаlly those in the Rukun Limа Villаge аs business аctors.The number of respondents in this study аmounted to 40 SMEs with the reаson thаt they hаd reported their business to the Office of Cooperаtives аnd SMEs. The results obtаined by this reseаrcher indicаte thаt the lаck of knowledge аnd little informаtion obtаined by business аctors in mаnаging finаnces is а determining fаctor in seeing the development of their business. Аs well аs аwаreness in the recognition of business аctivities sepаrаtely from household аctivities to produce business profit/loss informаtion аs а determinаnt of business continuity is а generаl expectаtion.
ANALISIS PRAKTIK AKUNTANSI DALAM WURUMANA (KEMATIAN) DI ERA MODERNISASI PADA ULAYAT LOKOBOKO (Studi Kasus di Kampung Sokomaki, Kelurahan Lokoboko, Kecamatan Ndona, Kabupaten Ende) Apriana Marselina; Nuraini Ismail; Yohana Mariani Sene Tei
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5670

Abstract

The research aims to examine accounting methods in Wurumana (death) during the modernization era in Lokoboko Ulayat (Case Study in Sokomaki Village, Lokoboko Village, Ndona District). Wurumana is the same traditional event, namely a traditional activity carried out or planned by a family and involving all other family members, both close and distant families, in specified event conditions.This study approach employs qualitative analysis of the Wurumana process's results through interviews, observations, and literature studies. This study is being conducted in Sokomaki Village, Ndona District, Ende Regency. Primary data gathered from interviews and secondary data obtained from books related to the research title were used in this study. This study generates data that can be utilized as information material and consideration for belis in accounting, such as: (1) The accounting technique of implementing debt in Wurumana/wai-rhaki (Death) is consistent with Financial Accounting Standards since there are two categories of debt used, namely long-term debt and current debt. (2) The practice of cost management accounting in Wurumana/wai-rhaki (Death) is consistent with Financial Accounting Standards since managing costs involves the sacrifice of economic resources in order to achieve assets or anything needed. Every receipt and expenditure recorded by the bereaved family demonstrates this. (3) The rise of a more modern era has an impact on the methods and stages of Wurumana/wai-rhaki implementation, particularly where innate material talents are concerned. Keywords: Wurumana, Debt, Costs, Accounting, Death
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DALAM PEMBANGUNAN DI DESA (Studi Kasus di Desa Lewobunga Kecamatan Adonara Timur Kabupaten Flores Timur) Nuraini Ismail; Apriana Marselina; Elisabeth Yelita Weni
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5635

Abstract

Village Financial Management is a whole activity that includes planning, implementing, administering, reporting and accountability of village finances. This research aims to analyze the Accountability and Transparency of managing village fund allocations in Lewobunga Village, East Adonara District, East Flores Regency. The research method used is descriptive qualitative using data collection techniques of observation, interviews, documentation and literature study. The results of the study showed that Accountability and Transparency in Lewobunga Village were largely not in accordance with Permendagri No. 20 of 2018. The planning stage lacked cooperation between the village government and village communities and the results of discussing plans to use Village Fund Allocations were not informed to the public. The implementation stage of the government's performance has not been carried out properly because the community did not receive information regarding the allocation of village funds. The reporting stage is late in submitting the final report on the realization of the implementation of activities and the budget. The accountability stage lacks clarity, openness and convenience for the public to be able to access information about budget details. Keywords: Accountability, Transparency, Allocation of Village Funds (ADD)
Co-Authors Elisabeth Yelita Weni Irmawati Irmawati Maria Margaretha Nggalo Nuraini Ismail Yohana Mariani Sene Tei