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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi Observasi: Jurnal Publikasi Ilmu Psikologi
Ziyadatul Khoiroh
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

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Peran Mahasiswa Dalam Konsultasi Keuangan Untuk Peningkatan Laporan Keuangan UMKM Es Iso Lego Febriyanti Artika Putri; Ziyadatul Khoiroh; Bagas Widianto Saputra; Anas Ramdani Putra Kurnaedi; Muhammad Iqbal Ainur Rohman
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : 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.v2i2.1928

Abstract

This study aims to analyze the preparation of financial statements in Micro, Small and Medium Enterprises (MSMEs) that experience profits. This research uses a descriptive qualitative approach with a case study method. The results showed that MSMEs experienced difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main obstacle is the limited thinking about managing financial statements and the inadequate number of Human Resources (HR) in preparing financial reports. This research also shows that MSMEs that have not prepared financial statements in accordance with SAK EMKM still use simple accounting methods, such as only recording petty cash receipts and expenditures. Therefore, this study recommends the implementation of SAK EMKM to facilitate MSMEs in preparing financial reports in accordance with applicable standards.
Peran Pengelolaan Piutang, Diskon Pembayaran Dini, dan Suku Bunga dalam Menentukan Kebijakan Kredit Perusahaan Annisa Trimur Fadila; Eva Elysa Putri; Ziyadatul Khoiroh; Febriyanti Artika Putri; Maria Yovita R. Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2439

Abstract

In a dynamic and competitive business environment, companies are required to manage financial aspects effectively, especially in determining credit policies. This study aims to analyze the role of receivables management, early payment discounts, and interest rates in determining the company's credit policy. The method used is a qualitative approach with a literature study based on secondary data, including receivables data from five large financial companies in Indonesia and Bank Indonesia's benchmark interest rate during 2022 to 2024. The results of the study show that despite a significant increase in interest rates, all companies were still able to increase the value of their receivables. Strategies such as providing early payment discounts have proven effective in accelerating cash flow and maintaining the quality of receivables.
Makan Tanpa Distraksi: Mindfulness sebagai Kunci Aktivasi PFC dalam Pengendalian Impuls Monica Budi Saraswati; Hana Aliyyah Lail; Safiinatun Najah; Ziyadatul Khoiroh; Ruth Natalia Susanti
Observasi : Jurnal Publikasi Ilmu Psikologi Vol. 3 No. 3 (2025): August : Observasi: Jurnal Publikasi Ilmu Psikologi
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/observasi.v3i3.1549

Abstract

This study aims to analyze the role of mindfulness in controlling impulses while eating through practice.mindful eating. By using quantitative methods and designone group pretest-posttest, the study involved five participants who had a habit of eating with multitasking. The intervention was carried out for seven days, with measurements usingMindful Attention Awareness Scale(MAAS) and daily reflective questions. Results showed an increase in mindfulness scores from an average of 8.2 to 8.8 after the intervention, although there was variation between individuals. These results indicate thatmindful eatingcan improve self-control and strengthen activityprefrontal cortex (PFC). This study has scientific contributions in the development of mindfulness-based healthy behavior interventions and recommendations for further research.
Co-Authors Anas Ramdani Putra Kurnaedi Annisa Trimur Fadila Bagas Widianto Saputra Eva Elysa Putri Febriyanti Artika Putri Hana Aliyyah Lail Maria Yovita R. Pandin Monica Budi Saraswati Muhammad Iqbal Ainur Rohman Ruth Natalia Susanti Safiinatun Najah