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All Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan MONETARIUM: Journal of Economy Business and Management
Iklim Matunasia Aci
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (Studi Kasus pada Ayam Geprek dan Penyet Lado Mudo) Gunawan Aji; Kharismatul Ulfa; Iklim Matunasia Aci; Laely Safa'ah
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1577

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan entitas ekonomi produktif milik perorangan maupun badan usaha yang beroperasi untuk memenuhi kebutuhan dan kelangsungan hidup seseorang. Tujuan penelitian ini adalah untuk melihat bagaimana penerapan akuntansi manajemen pada UMKM Ayam Geprek dan Penyet Lado Mudo. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu dengan menjelaskan dan mendeskripsikan temuan peneliti yang bersumber dari jurnal atau artikel dan dokumentasi lainnya. Penelitian ini juga melakukan observasi dan wawancara kepada pemilik usaha UMKM Ayam Geprek dan Penyet Lado Mudo yaitu Ibu Suparti (56). Hasil observasi dan wawancara adalah UMKM Ayam Geprek dan Penyet Lado Mudo telah melaksanakan fungsi-fungsi manjemen dalam penerapan akuntansi manajemen. Fungsi manajemen tersebut meliputi perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating), pengendalian (controlling), dan pengambilan keputusan (decision making). Pelaku UMKM Ayam Geprek dan Penyet Lado Mudo yang terlibat dalam penerapan akuntansi manajemen menyadari akan tanggung jawab yang diemban yaitu dengan melaksanakan tugas dan wewenang dengan sungguh-sungguh dan jujur.
Challenges and Opportunities in Implementing a Halal Lifestyle: A Study of Global Halal Regulations Khotibul Umam; Dyah Purbaningrum; Iklim Matunasia Aci
MONETARIUM: Journal of Economics Business and Management Vol. 1 No. 2 (2024)
Publisher : PC Ikatan Sarjana Nahdlatul Ulama Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71155/v9801q74

Abstract

The halal lifestyle is increasingly becoming a global concern within Muslim societies and beyond. This creates significant challenges and opportunities in implementing halal regulations at the global level. This research aims to analyze halal regulations that apply globally, explore the main challenges faced in implementing them, and identify opportunities related to the development of a halal lifestyle. In this research, we conducted a comprehensive literature review of global halal regulations covering various aspects. We also explore emerging challenges, such as harmonization of standards, certification costs, and monitoring of halal products. In addition, we identify opportunities in developing the halal product industry, including global market expansion and product innovation. The results of this research illustrate the complexity in implementing halal regulations at the global level and highlight the need for coordination efforts between countries and collaboration between stakeholders. The challenge of harmonizing halal standards is also a major focus, with the expansion of the global market and increasing consumer awareness about halal. On the other hand, opportunities in developing the halal product industry are wide open with significant market growth potential. This research contributes to the understanding of global halal regulations and provides valuable insights for governments, producers and other stakeholders in facing challenges and exploiting opportunities in implementing a halal lifestyle at the global level.
Co-Authors Dyah Purbaningrum Gunawan Aji Kharismatul Ulfa Khotibul Umam Laely Safa'ah