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Analisis Laporan Penyusunan Keuangan Pada Koperasi Pegawai Wilayah Mandiri Fauzan Habib; Muhammad Ikhsan Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2316

Abstract

The aim of this research is to find out how the North Sumatra Medan Independent Regional Employee Cooperative Center implements PSAK No. 27 in determining the elements and presenting financial statements so that the role of PSAK No. 27 as a standard used in carrying out cooperative functions and activities. The research was carried out in the form of a descriptive case study, namely one that describes the actual characteristics and conditions of a research object while the research is in progress. Data collection was carried out by means of observation, interviews and documentation. From the research results, it is known that in general PKP-RI has implemented PSAK No. 27 in presenting the financial statements, although in several cases there must be improvements in the presentation. This can be seen from the presentation of the cooperative's financial reports. From the data obtained, it is known that the cooperative has prepared four of the five elements of a complete cooperative financial report, namely: Balance Sheet, Calculation of Business Results, Member Economic Promotion Report, and Notes to the Financial Report. Where cooperatives should also make Cash Flow Reports.
Implikasi Etika Bisnis Dalam Perdagangan Internasional: Tinjauan Terhadap Kegiatan Ekspor Dan Impor Fauzan Habib; Hendra Ibrahim
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2024): Februari: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i1.739

Abstract

International trade has become an increasingly important activity in the global economy. The implications of these business ethics include work standards and human rights, the environment, corruption, legal bankruptcy, transparency, and accountability, as well as sustainable social and environmental principles. This study aims to review the implications of business ethics in international trade. This study used a descriptive analytical method and data were obtained from related literature sources. The results of the study show that companies are involved in export and import activities in the country. The business ethics implications must be fulfilled to encourage responsible, sustainable, and beneficial international trade for all parties involved in international trade activities.