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All Journal International Journal of Advanced Technology and Social Sciences (IJATSS) INUMIYA: Jurnal Ekonomi Pembangunan
Muhamad Rijal Pamungkas
Universitas Nahdlatul Ulama Al Ghazali Cilacap
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency Suwono; Muhamad Rijal Pamungkas; Hatta Setiabudhi
International Journal of Advanced Technology and Social Sciences Vol. 1 No. 4 (2023): December 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijatss.v1i4.960

Abstract

This research aims to examine the influence of socialization of SAK EMKM, understanding of accounting and educational level  on the implementation of SAK EMKM. The focus of this study is on MSME owners in Kesugihan District, Cilacap Regency. A total of 70 data were collected using  survey method with purposive sampling technique. The tool used to analyze the variable relationships in this study is Partial Least Squares (PLS) with  SmartPLS implementation. Research results show that educational level does not affect the implementation of SAK EMKM. On the other hand, different understandings of financial reporting and the socialization of SAK EMKM affect the implementation of SAK EMKM
ANALISIS PEMBIAYAAN BAI’INAH, DEPOSITO MUDHARABAH, DAN SIMPANAN WADIAH TERHADAP BAGI HASIL DI BMT NU Al-MA’WA CILACAP Muhamad Rijal Pamungkas; Khamimatus Sodiqoh
INUMIYA: Jurnal Ekonomi Pembangunan Vol. 1 No. 2 (2022)
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52802/inu.v1i2.207

Abstract

The objectives of this study are (1) to determine the effect of Bai'inah financing on profit sharing (2) to determine the effect of Mudharabah deposits on profit sharing (3) to determine the effect of Wadiah deposits on profit sharing (4) to determine the effect of Bai'inah financing, Mudharabah deposits, and Wadiah savings simultaneously against profit sharing. The data used are time series data for profit sharing, Bai'inah financing, Mudharabah deposits, and Wadiah deposits for the period January 2017 - December 2019 at BMT NU Al-Ma'wa Cilacap. The data analysis technique used multiple linear regression analysis. For multiple linear regression analysis the variable instrument is (1) the dependent variable Y is profit sharing, (2) the independent variable X1 is Bai'inah financing, (3) the independent variable X2 is Mudharabah deposits, (4) the independent variable X3 is Wadiah savings. The results of this study, the independent variable bai'inah financing (X1), the independent variable mudharabah deposit (X2), and the independent variable wadiah savings (X3) affect the dependent variable for the results (Y) either partially or simultaneously. Furthermore, suggestions for BMT NU Al-Ma'wa Cilacap in developing and improving their well-performing businesses, this increase could be through social media advertising or opening new branches in potential locations.
Co-Authors Hatta Setiabudhi Khamimatus Sodiqoh