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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Mervita, Eda
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Economics, Econometrics & Finance Social Sciences

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Design of an Accounting Information System in Preparing Financial Reports for Micro, Small and Medium Enterprises Mervita, Eda; Eviatun, Esti; Hasan, Saukani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2521

Abstract

The problem in this research is how the sales information system works in preparing financial reports in accordance with SAK ETAP in one of the micro, small and medium enterprises in the 16 markets of Palembang city, namely Bella Store. The aim is to create an accounting information system for preparing appropriate financial reports in accordance with SAK ETAP at the Bella Store at Pasar 16 Palembang. The data analysis in this research is a qualitative analysis by collecting and compiling financial reports starting from evidence of daily recording and evidence of goods purchase data to produce financial reports. The results of the analysis show that Bella Store does not yet have an accounting system. Bella Store makes financial reports which are used as company managers and financial accountability to parties outside the company . Keywords: Accounting, Finance, Reports, Sales, Systems
Analisis Faktor-Faktor Yang Mempengaruhi Upah Tenaga Kerja Pada Koperasi Simpan Pinjam Harapan Bersama Di Kabupaten Kotabumi Selatan Iskandar, Dadang Ishak; Rumianti, Susti; Mervita, Eda
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.2031

Abstract

This study aims to analyze the factors that affect labor wages at the Harapan Bersama Savings and Loans Cooperative in East Lombok Regency. This study uses an associative quantitative approach in the form of primary and secondary data. The analytical model used in this study is multiple linear regression analysis processed using SPSS software. The population in this study are all Cooperative employees. Data collection techniques used were interviews, documentation and observation by distributing questionnaires. The results of this study partially show that the level of education and years of service have a significant effect on wages, while the variables of gender and age have no significant effect on labor wages at the Harapan Bersama Savings and Loans Cooperative in East Lombok Regency. Simultaneously it shows that the level of education, gender, age, and years of service have a significant effect on labor wages at the Harapan Bersama Savings and Loans Cooperative in East Lombok Regency. Keywords : Wages, Education Level, Gender, Age and Years of Service
Analisis Sektor Ekonomi Potensial Pendorong Kemajuan Ekonomi Sumatera Febriyani, Ananda; Iskandar, Dadang Ishak; Mervita, Eda; Rumianti, Susti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.2038

Abstract

Even though inter-island trade is important and Sumatra is Indonesia's second largest economy, Sumatra imports more from other islands in Indonesia than exports. This research will be carried out descriptively to determine the trade structure of the island of Sumatra with other islands in Indonesia and potential sector purchases in downstream. This study uses secondary data published by the Central Bureau of Statistics (BPS). The secondary data used is the input-output data table between Indonesian regions, domestic transactions based on producer prices according to 6 island groups and 17 business fields in 2016. The results of this study indicate that trade between Sumatra and other islands suffers a slight loss because there are more imports from other islands. compared to export output by Sumatra. The use of output from the island of Sumatra is almost balanced between final demand and intermediate demand. The majority of Sumatra's output circulates in the Sumatra region only. Sumatra trade interaction is dominant with the island of Java. From a sector perspective, the majority of Sumatra's exports come from the manufacturing sector as well as the sector with the largest output value. Even though it has the largest output value, this sector is the most powerful in driving progress in the upstream sector. As for downstream, the Electricity and Gas Procurement sector has the greatest potential in terms of impacting progress on the downstream sector. Keywords : Economic Sector, IRIO, Inter-Island Trade.
Pengaruh Kesadaran Lingkungan Dan Iklan Hijau Terhadap Keputusan Pembelian Produk Hijau Erwansyah, Dedy; Rumianti, Susti; Mervita, Eda; Iskandar, Dadang Ishak
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.2203

Abstract

The increasingly worrying condition of the earth requires humans to be aware of environmental damage, and one of the efforts is to buy green products. This study will examine the effect of environmental awareness and green advertising on purchasing decisions for labelled bottled mineral water. The study population amounted to 679 who were Economics Education students from public universities in Central Java—obtained a sample based on the Slovin formula 252 students. The study used the theory of consumer purchasing decisions. Validity and reliability tests were used to test SPSS 25-assisted research instruments, followed by four prerequisite analysis tests. Multiple linear regression was used to analyze the effect of more than two independent variables. The result found that environmental awareness (0.000) and green advertising (0.000) positively and significantly impacted purchasing decisions for labelled bottled mineral water, with the magnitude of the effect being 48%. The results showed the importance of environmental awareness and green advertising to encourage students to make decisions to buy green products. Keywords : Environmentaal Awareness, Green Advertising, Purchase Decision, Green Product
Pengaruh Pengangguran Dan Kemiskinan Terhadap Tindakan Kriminal Di Kabupaten Lampung Utara Periode 2012-2021 Mervita, Eda; Eviatun, Esti; Hasan, Saukani; Hasanuddin, Hasanuddin; Sari, Romida Rifiana
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.2206

Abstract

The purpose of this study was to see how unemployment and poverty affect criminal behavior in Lampung Utara Regency. The data analysis approach used in this research is multiple linear regression, and the type of data used is secondary data obtained from the Central Bureau of Statistics (BPS) and Lampung Utara District Police. The results of this study indicate that (1) In Lampung Utara Regency, unemployment has a negative and small impact on criminal activity. (2) Poverty has a positive but small impact on criminal activity in Lampung Utara Regency Keywords : Crime, Unemployment and Poverty
Analisis Dampak Kesehatan Masyarakat Terhadap Pembangunan Ekonomi: Studi Kasus Kotabumi Hasan, Saukani; Rumianti, Susti; Mervita, Eda
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 1 (2022): JIMKES Edisi April 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i1.2231

Abstract

Public health is a vital resource for the growth and life of a nation. One effort to improve health degrees is to improve environmental health. Environmental health is an important factor in social life, even being a determinant of the welfare of the population. Health is one of the essential human resources needed to sustain economic development. This is because health is a prerequisite to increasing productivity, so health and economics have a powerful influence on one another. Health affects the economy, with high public health levels, the productivity of human labor is also high. When comparing the welfare rates of various community groups, it is important to look at life expectancy and annual income levels. In countries with better health rates, the average live longer, which means they have a financial opportunity to earn more. According to kotabumi's rate of life expectancy and public health, it is concluded that the region's health status still requires special attention. Keywords : Health, Ecomomics, and Life Expectancy
Peran Pemerintah Kotabumi Meningkatkan Perdagangan Internasional Khususnya Ekspor Rumianti, Susti; Mervita, Eda; Iskandar, Dadang Ishak
Jurnal Ilmiah Manajemen Kesatuan Vol. 9 No. 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.2332

Abstract

International trade is the main pillar of the global economy, therefore the government's role is needed to improve the quality and quantity of international trade, especially exports, by implementing import duty exemption policies and providing incentives for MSMEs. The government must also be able to take advantage of the potential for market expansion and improve people's welfare. However, strict supervision of imports is also needed to protect domestic industry from the negative impacts of international trade. The government needs to use various instruments, such as tariffs and import quotas, to strike a balance between protecting local industry and meeting domestic needs. Free trade agreements are also an important instrument for opening wider market access. This research highlights the key role of government in managing the dynamics of international trade for sustainable economic growth and societal welfare. Keywords : International Trade, Government, Export
The Role of Micro, Small and Medium Enterprises in Reducing Unemployment in Lampung Province Mervita, Eda; Hasanuddin, Hasanuddin; Rumianti, Susti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2387

Abstract

In the current era of globalization, there are many different types of businesses that can be found in Indonesia, both on a small and large scale. In this case, the government always strives to provide support for MSMEs so that they can create thriving businesses in each of their respective fields. The data analysis used is multiple linear regression. The research results show that: 1) The wage level and the F Test for Micro, Small and Medium Enterprises both have a simultaneous influence on unemployment in Lampung Province . 2) Based on the findings of a partial test (t test) comparing SMEs, the response rate in East Java Province has decreased. This can be explained by the calculated t value of 27.85499 but the t table value is only 2.13185. The calculated t value obtained exceeds the t table significantly, or the significance level of 0.00 is smaller than 0.05. Action in Lampung Province will decrease by 22.2% with the growth of micro and small businesses, according to the regression coefficient of 0.222454 or 22.2%. 3) The level of wages in MSMEs has a negative impact on reducing income in Lampung Province , according to the partial test (t test) between them. This can be explained by the fact that the calculated t value, namely -7.082008, is substantially smaller than the t table value, 2.13185, or by using a significant threshold of 0.0021 < 0.05. The response rate in Lampung province will decrease by 3.92% when the wage rate for micro, small and medium enterprises is increased, according to the regression coefficient of -3.920577, or 3.92%. Keywords: Unemployment, wage level, MSMEs
Co-Authors Erwansyah, Dedy Eviatun, Esti Febriyani, Ananda Hasan, Saukani Hasanuddin Hasanuddin Iskandar, Dadang Ishak Rumianti, Susti Sari, Romida Rifiana