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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Informatika Ekonomi Bisnis
Wahyu Dewi Hapsari
Universitas Ahmad Dahlan Yogyakarta
Economics, Econometrics & Finance

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Pengaruh Minat Konsumen dan Harga Produk terhadap Pengambilan Keputusan Konsumen dalam Pembelian Produk Gusti Winurma; Wahyu Dewi Hapsari
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 2 (June 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.895

Abstract

In the current era of globalization there are many changes to world industry which is increasingly developing. This is because of the flow of globalization which is increasingly wide open for every business actor. Consumers are an important factor in increasing the SME index. Their desires are not always straight, sometimes they turn very quickly not according to the time when they want to buy the product. Consumers are often faced with needs, such as basic necessities, children's school fees, and falling currencies which influence people in purchasing aluminum products. Sp Aluminum is a company that operates in the aluminum industry with several stages such as casting, aluminum smelting and making household equipment and crafts. There are various types of products at Sp Aluminum, namely accessories, frying pans, cauldrons and pans. Based on this description, this research aims to determine the influence of consumer interest and product price on consumer decision making in purchasing Sp Aluminum Yogyakarta products. This research is quantitative, the sample in the research is all consumers who will buy products or who have ever bought products at Sp Aluminum Yogyakarta, which consisted of 50 respondents. The data collection technique uses a questionnaire. The results of this research found that consumer interest has a positive and significant effect on purchasing decisions for Sp Yogyakarta aluminum products. Product price has a positive and significant effect on purchasing decisions for Sp Aluminum Yogyakarta products.
EVALUASI PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH BERDASARKAN PSAK 409 DI LAZISMU WILAYAH DIY King Abdul Aziz; Wahyu Dewi Hapsari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11216

Abstract

Zakat diterima, dikelola, dan dicatat dengan baik oleh organisasi pengelola zakat. Pelaporan keuangan zakat seharusnya dilakukan sesuai dengan PSAK (Standar Akuntansi Keuangan Indonesia) yang berlaku, namun hingga saat ini masih terdapat OPZ (Organisasi Pengelola Zakat) yang belum menerapkan sistem tersebut. Penelitian ini bertujuan untuk mengungkap penerapan PSAK 409 di LAZISMU Wilayah DIY dalam menilai laporan keuangan untuk mengetahui kepatuhan terhadap aturan PSAK 409. Penelitian ini menggunakan metode kualitatif deskriptif, pengumpulan data melalui wawancara, dokumentasi, dan observasi di LAZISMU Wilayah DIY. Hasil penelitian menunjukkan bahwa penerapan PSAK 409 dalam pelaporan keuangan zakat, infaq, dan sadaqah sudah sesuai dengan pengakuan, pengukuran, pengungkapan, penyaluran, dan penerimaan. Penyajian laporan keuangan menunjukkan kepatuhan terhadap pencatatan laporan keuangan, yang terdiri dari laporan posisi keuangan, laporan perubahan dana, laporan perubahan aset yang dikelola, laporan arus kas, dan catatan atas laporan keuangan.
Co-Authors Gusti Winurma King Abdul Aziz