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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Hasan, Saukani
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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
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 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
Pengaruh Dana Transfer Ke Daerah Dan Dana Desa Terhadap Tingkat Kemiskinan Desa Dengan Pendapatan Asli Daerah Sebagai Variabel Moderasi Hasan, Saukani; Iskandar, Dadang Ishak; Rumianti, Susti
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.v9i3.2335

Abstract

Poverty is a social problem that has always been an important issue in regional development programs because it is related to people's welfare. This research was conducted to determine the magnitude of the influence of Regions' Transfer Funds and Village Funds directly on the Poverty Level as well as by moderating Local Own-source Revenue in East Java during the period 2015–2021. The research population was 29 districts in East Java Province. Data with an observation span of 7 years resulted in 203 datasets in the form of historical data on Regional Original Income, Transfer Funds to Regions, Village Funds, and Regional Expenditures, and the number of poverty figures collected from the official website of the Ministry of Finance and Indonesia's central statistical agency. The data analysis method used is the SEM-PLS analysis model. The results showed that the Village Fund variable had a positive effect on the Poverty Level, but Regions' Transfer Funds had no effect while Local Own-source Revenue did not moderate the effect of Regions' Transfer Funds and Village Funds on Poverty Levels. Keywords : Regions' Transfer Funds, Village Fund, Poverty Level, Local Own-source Revenue
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
Co-Authors Eviatun, Esti Hasanuddin Hasanuddin Iskandar, Dadang Ishak Mervita, Eda Rumianti, Susti Sari, Romida Rifiana Selumo, Ari Yanto