Eviatun, Esti
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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
Peran Ekonomi Kreatif Dalam Peningkatan Perekonomian Pengrajin Tali Tenun Persepektif Ekonomi Islam Eviatun, Esti; Hasan, Saukani; Sari, Romida Rifiana
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.v11i1.2032

Abstract

Creative economy is a concept in the new economic era that allows communities to start businesses and channel their innovative ideas to create something new and different. This research aims to understand the role of the creative economy in increasing the income of woven rope artisans in Kalianda, viewed from the perspective of Islamic economics. This is a qualitative study that employs a descriptive approach. This research finds that making woven ropes is very difficult, and the wages earned differ from the weaving ropes process. However, poverty keeps the artisans engaged in weaving rope work. As observed, most woven rope artisans in Kalianda still rely on their income from crafting woven ropes to make a living. These craftsmen are reluctant to remain idle and dependent on others; they work enthusiastically to meet their livelihood needs. Keywords : Creative economy, Income, Islamic economics.
Pemanfaatan E-Commerce Dalam Pengembangan UMKM Kerajinan Tenun Tapis Perspektif Ekonomi Islam Di Kecamatan Kotabumi Selatan Rumianti, Susti; Eviatun, Esti; Hasan, Saukani
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.v10i3.2164

Abstract

This Study aim for know Utilization of e-commerce in Development of Small and Micro Enterprises Medium (MSMEs) Handicrafts weaving Tapis in Subdistrict Kotabumi selatan reviewed in Perspective Islamic Economics. Study this use approach qualitative with method studies case. Technique data collection used is technique interview in a manner depth, documentation, and observation. Data collection and determination informant study use technique purposive and snowball. Research data sources that is using primary data and secondary data. Inspection or data validation using technique triangulation that is triangulation source and triangulation method. Results study this showing that utilization of e-commerce in MSMEs development in Subdistrict Kotabumi selatan enough maximum, the proven with exists effort use of digital media in the form of e-commerce in development effort. Study this also showing that utilization of e-commerce in development of weaving SMEs Tapis reviewed in perspective economy Islam already capable mirrored by weaving SMEs Tapis in Subdistrict Kotabumi selatan. Keywords : e-commerce, development, weaving warehouse , small micro business and intermediate
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 Akomodasi Duta-Guest House Di Daerah Kotabumi Hernanda, Angga; Hasanuddin, Hasanuddin; Sari, Romida Rifiana; Eviatun, Esti
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.v10i1.2234

Abstract

Business is never-ending, this business is increasingly growing along with the development of the population and a lifestyle that wants everything to be served quickly. The businesses that we often encounter are in the form of accommodation such as hotels. A hotel is a building that is managed commercially by providing accommodation facilities for the public with service facilities. A hotel is a building with many rooms that is rented out as a place to stay and eat for people who are traveling, or a form of commercially managed investment, provided for everyone to obtain services, lodging, food and drink. Keywords : Business, accommodation, hotels and services
Dampak Pandemi Covid-19 Terhadap Volume Ekspor Dan Impor Beras Di Indonesia Sahputra, Eka; Hasanuddin, Hasanuddin; Sari, Romida Rifiana; Eviatun, Esti
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.v9i3.2333

Abstract

This research aims to see the influence of the Covid-19 pandemic on the volume of exports and imports of Indonesian rice commodities compared to the period before the Covid-19 pandemic using data for three years before the Covid-19 pandemic was officially announced in Indonesia. This research uses a library study method by using data collected and then studying and reading several library sources via electronic media. The library sources used in this paper are scientific journals and secondary sources in the form of data that has been processed by government agencies. The results of this research show that there was a decrease in the average volume of exports and imports of Indonesian rice commodities during the Covid-19 pandemic which was caused by restrictions on the mobility of goods and services entering from abroad as part of the implementation of health protocols. Keywords : Covid-19, Ekspor, Impor
The Effect of Empowerment and Performance on the Welfare of Kotabumi MSME Selumo, Ari Yanto; Sari, Romida Rifiana; Hasan, Saukani; Eviatun, Esti
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.v11i3.2385

Abstract

This research was conducted in Kotabumi City . 70 Kotabumi City MSME actors used as a sample in this research. This research uses descriptive qualitative as a research method, the aim of which is to find out the influence of MSME Empowerment and Performance on the Welfare of MSME Actors. To obtain data, questionnaires were distributed. After that, the data obtained will be processed using the Partial Least Square (PLS) method, which is a regression-based method. The results of this research show that the MSME Empowerment variable has a significant effect with t = 7.632613 > t table = 1.99089 on the MSME Performance variable, the MSME empowerment variable has a significant effect with t = 2.781585 > t table = 1.99089 on Welfare MSME Actor variable. And the relationship between the MSME Performance variables also has a significant effect because t = 5.839031 > t table = 1.99089 on the welfare of MSME actors . Keywords: Welfare, Performance, MSME, Empowerment
Analysis of Distribution and Marketing Efficiency of Pineapples from a Sharia Economic Perspective Iskandar, Dadang Ishak; Eviatun, Esti; Rumianti, Susti
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 3 (2024): JIMKES Edisi Mei 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i3.2535

Abstract

The agricultural sector plays an important role in long-term economic development and rural economic recovery in Indonesia. The development of agricultural-based businesses and sustainable agricultural systems is needed to improve the quality of human resources and agricultural products. Horticultural commodities, such as fruit, have high economic potential and can be a source of income for farmers. However, there are several obstacles in the agricultural sector, such as competition with other horticultural products, low quality and quantity of local supplies, and a lack of transparent market information. In addition, distribution in Islam has principles that can be applied in the context of the distribution of wealth and economic resources in Islam, such as justice, equality, public benefits, prohibition of exploitation, and social solidarity. This research aims to analyze pineapple marketing distribution and pineapple marketing efficiency from a sharia economic perspective. The research method used is field research using primary and secondary data. The research results show that there are two marketing distribution channels that are used, namely marketing distribution channel I and marketing distribution channel II. Marketing distribution channel I involves farmers selling directly to the city without intermediaries, while marketing distribution channel II involves collectors buying from farmers and selling to the city.   Keywords: Distribution, Efficiency, Marketing