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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Ilmiah Wahana Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Ni’am, Zaki Bahrun
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH FRAUD PADA BUMDESMA SENDANG Farika, Nila Chusna; Ni’am, Zaki Bahrun
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11, No 1 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i1.7886

Abstract

The growing times the higher the fraudulent or common levels in the Fraud. Fraudis a criminal fraud that aims to benefit financially. ACFE mentions there are threetypes of Fraud that is Asset Misoppropration, Fraud of financial statements andcorruption. The greatest impact of Fraud is poverty, so the government forms aempowerment program called PNPM-MPd that eventually transforms intoBumdesma or a village-owned business entity. BUMDESMA Sendang is far fromthe city center, where the majority of local human resources are lacking ineducation. But this situation does not make Bumdesma Sendang suffered cheating.Because Bumdesma Sendang is able to implement accounting information systemsand internal control systems in preventing fraud well. This research uses descriptivequalitative approach. Based on findings by researchers, the recording system inBumdesma Sendang still using Microsoft Excel and manual recording, no specialapp to record it. Internal controls on Bumdesma Sendang on essence are done in thebasis (supervisory attached) by BP or the Supervisory Agency. But everyoneinvolved in it has the right to oversee each other. The accounting system of theinternal information and the internal control system is well but not maximized so itis still vulnerable to the fraud or fraud. To the foreheads expect more maximal withmore systems and controls that are more maximal so that the occurrence of fraudsmaller.Keywords: Accounting Information Systems, Fraud And Internal Control Systems
Penerapan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Zhonamood.Shop Kabupaten Blitar Zumaroh, Hanik; Ni’am, Zaki Bahrun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.877

Abstract

MSMEs are an important pillar in the Indonesian economy, because they play an important role in reducing poverty. With the existence of MSMEs, financial reports are important in an effort to provide information about financial conditions. As for the preparation of financial reports, it can refer to SAK EMKM, which is a Financial Accounting Standard prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association. Zhonamood.shop is one of the MSMEs in Blitar Regency which is engaged in the fashion business. The purpose of this study was to find out the application of financial reports according to standards in Zhonamood.shop SMEs. This research method uses descriptive qualitative. Sources of data in the form of primary data, namely interviews and documentation, as well as secondary data in the form of sales records for January, February, march 2023. Data collection techniques use interviews, observation and documentation. From the results of the study, it can be concluded that the SMEs have not implemented the preparation of financial reports in accordance with SAK EMKM due to the owner's lack of understanding regarding financial reports. Therefore, it is hoped that this research will be able to assist Zhonamood.shop MSME owners in implementing good financial reports and in accordance with SAK EMKM. Keywords: MSME, Financial Statements, SAK EMKM
Analisis Anggaran Biaya Dan Pendapatan Produksi Dalam Menunjang Efisiensi Pengendalian Biaya Produksi Pembuatan Keripik Pisang Pada Home Industri Enggar Wijaya, Agung Dwi Marta; Ni’am, Zaki Bahrun
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 14 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13349111

Abstract

Controlling production costs is something that companies must do so that production can run smoothly and efficiently. However, it is known that there are still some entrepreneurs who do not understand the preparation of production cost and income budgets, even though with these activities business owners can easily find out the efficiency of activities and costs during production. This research aims to determine the production cost budget and determine the efficiency of controlling production costs in the banana chips manufacturing business in Widoro, Gandusari, Trenggalek. The research method used is descriptive qualitative with data analysis, data collection using interview techniques, observation and documentation. The data used are primary and secondary data. The results of the research can be concluded that the efficiency of controlling production costs in the Enggar banana chips home industry in 2020 has not been achieved, because in 2020 the costs incurred were still too large or exceeded the predetermined budget, namely 10,101,030. for 2021 production cost control was achieved very efficiently, because production cost expenditure was lower than the set budget, namely 7,446,193, while in 2022 production cost control was achieved very efficiently because production cost expenditure was lower of the stipulated budget, namely 332,900.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Zhonamood.Shop Kabupaten Blitar Zumaroh, Hanik; Ni’am, Zaki Bahrun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.877

Abstract

MSMEs are an important pillar in the Indonesian economy, because they play an important role in reducing poverty. With the existence of MSMEs, financial reports are important in an effort to provide information about financial conditions. As for the preparation of financial reports, it can refer to SAK EMKM, which is a Financial Accounting Standard prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association. Zhonamood.shop is one of the MSMEs in Blitar Regency which is engaged in the fashion business. The purpose of this study was to find out the application of financial reports according to standards in Zhonamood.shop SMEs. This research method uses descriptive qualitative. Sources of data in the form of primary data, namely interviews and documentation, as well as secondary data in the form of sales records for January, February, march 2023. Data collection techniques use interviews, observation and documentation. From the results of the study, it can be concluded that the SMEs have not implemented the preparation of financial reports in accordance with SAK EMKM due to the owner's lack of understanding regarding financial reports. Therefore, it is hoped that this research will be able to assist Zhonamood.shop MSME owners in implementing good financial reports and in accordance with SAK EMKM. Keywords: MSME, Financial Statements, SAK EMKM
Co-Authors Farika, Nila Chusna Wijaya, Agung Dwi Marta Zumaroh, Hanik