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Analisis Penyusunan Laporan Keuangan Guna Mengembangkan Usaha Mikro,Kecil, dan Menengah (UMKM) dalam Etika Keuangan Riza Indriani; Hilma Harmen; Gracella Rosnah S Hutagalung; Muhammad Ilham fiqri; Novia Grace Christin Limbong; Olivia Sembiring; Rebecca Putri Sihaloho; Rojelita Catrina Simarmata; Serly Sahfitri
MES Management Journal Vol. 3 No. 2 (2024): MES Management JournalĀ 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i2.243

Abstract

Micro, small, and medium-sized financial reporting (UMKM) can build confidence and credibility in external actors, such as banks, investors, and governments, so that they can acquire the working capital and investment they need to thrive and thrive. If financial statements exist, they can serve as a "test tool" for accounting functions, but over time, financial reports become the basis for determining or evaluating the financial position of an UMKM. Financial statements can also be used to assess the performance of a UMKM or to measure the ability of the UMKM to meet its obligations in the short and long term.This writing uses qualitative research methods that involve data collection based on in-depth searches of literature and library sources. Data is collected from reports, textbooks, academic journals, and related articles.The preparation of accurate financial statements and in accordance with the principles of financial ethics is an important step in the development of UMKM. With clear and accurate data, business owners can find improvements such as cost management and improved operational efficiency. It helps in better decision-making, which can increase the profitability and sustainability of UMKM. Focus on developing responsible financial management practices, such as prudent use of funds and transparency. UMKM can build a strong and sustainable reputation by paying attention to social and environmental aspects. In order to support business growth and overall progress, the financial reporting process must be continuously improved to comply with the principles of financial ethics.Good reputation and trust are the key to getting extra funding.
Pengaruh Pendapatan Terhadap Pola Konsumsi Masyarakat (Sumatera Utara) Hutagalung, Gracella Rosnah S Hutagalung; Serly Sahfitri; Muhammad Ilham Fiqri; Novia Grace Cristin Limbong; Olivia Sembiring; Rachel S Jovanca Nababan
Al-Iqtishod : Jurnal Ekonomi Syariah Vol. 6 No. 1 (2024): Al-Iqtishod: Jurnal Ekonomi dan Bisnis Islam
Publisher : Program Studi Ekonomi Syariah Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/iqtis.v6i1.2137

Abstract

Pengaruh dari pendapatan terhadap konsumsi terdapat hubungan yang kompleks,hal ini dikarenakan besar kecilnya sebuah pendapatan merupakan salah satu faktor ekonomi yang menentukan tingkat konsumsi nasional. Dan berdasarkan pendapat Winardi (2002), mengemukakan : Pola konsumsi masyarakat ditentukan oleh tingkat pendapatan, semakin tinggi pendapatan masyarakat,maka semakin baik juga pola konsumsi,hal ini dikarenakan masyarakat mempunyai kemampuan untuk memenuhi kebutuhan ekonomi.Teknik pengumpulan data dalam penelitian ini dilakukan dengan langkah-langkah sebagai berikut : 1. Dokumentasi. 2. Tinjauan Pustak. Metode Analisis Data : Analisis Regresi Linear Sederhana Dari persamaan regresi tersebut dapat dijelaskan bahwa nilai konstanta adalah sebesar 118.96 yang merupakan nilai pola konsumsi di Provinsi Sumatera Utara sebelum dipengaruhi oleh pendapatan perkapita.maka tingkat konsumsi di Provinsi Sumatera adalah sebesar 118.96 satuan.Nilai koefisien determinasi (R2) yaitu 0.905 atau apabila dipersentasekan sebesar 90.5 % , yang dimana memiliki arti bahwa pendapatan perkapita mempengaruhi konsumsi di Provinsi Sumatera Utara sebesar 90.5 % dan sisanya 9.5% dipengaruhi oleh variabel lain yang tidak diteliti atau dibahas dalam penelitian ini.Nilai probabilitas rendah yaitu 0.0127 daripada nilai alpha maka pendapatan (X) berpengaruh positif terhadap pengeluaran (Y) . Dan dikarenakan nilai koefesien nya bersifat positif yaitu pengaruhnya signifikan 0.0175 maka berdasarkan hipotesis tersebut terbukti bahwa pendapatan berpengaruh secara positif dan signifikan terhadap pola konsumsi.
Studi Empiris tentang Pengaruh Komunikasi Pemasaran dan Kualitas Produk terhadap Keputusan Pembelian pada UMKM Warkop Rencong Medan Adelina Lubis; Ihsan Effendi; Olivia Sembiring; Naila Zuhra
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5098

Abstract

This study aims to explore and analyze how marketing communication and product quality influence consumer purchasing decisions at Warkop Rencong, an MSME located in Medan. In a highly competitive local food industry, implementing effective marketing communication strategies and maintaining high product quality are essential elements that drive consumer behavior. Marketing communication not only informs consumers about the product but also builds a perspective and emotional connection with them. Product quality, on the other hand, reflects how well the product meets consumer expectations and needs, fostering customer satisfaction and long-term loyalty. This research adopts a quantitative approach, utilizing questionnaires to gather data from 60 respondents selected through random sampling from Warkop Rencong's active customer base. The collected data were analyzed using validity, reliability, classical assumptions, and multiple linear regression tests in IBM SPSS Statistics 27. The results indicate that both marketing communication and product quality significantly and positively influence purchasing decisions, both individually and collectively. Product quality was found to have a stronger impact on purchasing decisions compared to marketing communication. The F-test confirms that both variables significantly affect purchasing decisions, with an adjusted R² of 0.532, indicating a high explanatory power of the model. These findings offer practical insights for MSMEs in developing effective marketing strategies and ensuring high product quality to boost consumer purchasing decisions.