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Penerapan Sistem Ekonomi Kerakyatan Berbasis Ekonomi Digital dalam Membangkitkan Kenaikan Pendapatan Pada UMKM: Studi Kasus Pada UMKM Kuliner di Desa Margasari, Kab. Karawang Dhea Imroatul Fatihah; Trias Arimurti; Futri Amirotud Dzakiah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1583

Abstract

Capital ownership among Indonesian people is encouraged by the People's Economic System which is based on justice, democracy and kinship. Indicators of the implementation of the Community Economic system in Indonesia include Micro, Small and Medium Enterprises (UMKM), most of which are owned by regional communities through capital. To increase the income of MSMEs in Indonesia, the aim of the study is to implement a digital economy-based community economic system. The findings of this research indicate that MSMEs in Margasari Village, Kab. Karawang, can increase its income by implementing a digital economy-based community economic system. Observation, interviews, questionnaires and documentation are tools used to obtain data for a qualitative descriptive research approach.
Analisis Metode Pencatatan dan Penilaian Persediaan Barang Dagang pada Umkm Menurut Sak EMKM (Studi Kasus pada Toko Bangunan Pintu Rizky Mandiri) Mawaddatussurur, Dewita; Lilis Lasmini; Trias Arimurti
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zn5wds40

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is an accounting framework specifically designed to meet existing needs. With the primary goal of enhancing financial transparency and accountability for medium-sized businesses, SAK EMKM is expected to contribute to sustainable economic growth. This study aims to identify and analyze inventory recording and valuation methods at Toko Bangunan Pintu Rizki Mandiri. The research employed a qualitative descriptive method. The analysis results indicate that the store has not yet fully complied with SAK EMKM.   Keywords: Inventory Recording and Valuation, SAK EMKM, Small and Medium Enterprises (SMEs)
Analisis Penerapan Akuntansi Berdasarkan Sak EMKM pada UMKM: Warung Seblak Teh Windy Putri Damayanti; Puji Isyanto; Trias Arimurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4210

Abstract

MSMEs have a significant contribution, including: increasing employment opportunities and obtaining labor, forming Gross Domestic Product (GDP), and also becoming an option for people with low incomes to carry out productive economic activities. The object of this research is the UMKM Seblak Teh Windy which is located in Karawang Regency. This research aims to obtain information on how Seblak Teh Windy presents financial reports, analyze the accuracy of Seblak Teh Windy's financial accounting process using SAK EMKM, and reconstruct Seblak Teh Windy's financial records based on SAK EMKM. Qualitative methods were used in this research, data collection was carried out through interviews and documentation. The final results stated that Seblak Teh Windy UMKM did not keep financial records in accordance with SAK EMKM, where they only compiled daily expenses and receipts. Therefore, this research produces an analysis of Seblak Teh Windy's financial records in accordance with SAK EMKM, consisting of a financial position report, notes to financial reports and profit and loss reportss.
Pengaruh Leverage, Good Corporate Governance dan Sistem Pengendalian Manajemen Terhadap Pengungkapan Sustainability Report: Studi Kasus pada Industri Pertambangan yang Tercatat di Bursa Efek Indonesia Periode 2018-2021 Yani Febriawaningsih; Yanti; Trias Arimurti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3735

Abstract

The aim of this research focuses on leverage, good corporate governance and management control systems for sustainability report disclosures. The method used in this research is a descriptive quantitative method with data taken using a purposive sampling technique from financial reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange, utilizing the Smart PLS version 3.0 application. The results of this research show that the influence of leverage, good corporate governance and management control systems have a positive effect on sustainability report disclosure.
Analisis Penerapan Akuntansi Berdasarkan Sak EMKM pada UMKM: Warung Seblak Teh Windy Putri Damayanti; Puji Isyanto; Trias Arimurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4210

Abstract

MSMEs have a significant contribution, including: increasing employment opportunities and obtaining labor, forming Gross Domestic Product (GDP), and also becoming an option for people with low incomes to carry out productive economic activities. The object of this research is the UMKM Seblak Teh Windy which is located in Karawang Regency. This research aims to obtain information on how Seblak Teh Windy presents financial reports, analyze the accuracy of Seblak Teh Windy's financial accounting process using SAK EMKM, and reconstruct Seblak Teh Windy's financial records based on SAK EMKM. Qualitative methods were used in this research, data collection was carried out through interviews and documentation. The final results stated that Seblak Teh Windy UMKM did not keep financial records in accordance with SAK EMKM, where they only compiled daily expenses and receipts. Therefore, this research produces an analysis of Seblak Teh Windy's financial records in accordance with SAK EMKM, consisting of a financial position report, notes to financial reports and profit and loss reportss.