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All Journal Jurnal Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi
Yustinus Lambyombar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pemahaman Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM : Studi Pada Kabupaten Kepulauan Aru Trisna Sary Lewaru; Yustinus Lambyombar; Stivan Harry Uniberua
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2023): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i2.282

Abstract

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.
Analysis of the implementation of environmental accounting in Village-Owned enterprises (BUMDES) to realize green accounting in Durjela village, pulau-pulau Aru district Fanny Monica Anakotta; Yustinus Lambyombar
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Durjela village has experienced a decline in the number of tourists because many places supporting village facilities and infrastructure have been damaged. Lack of attention from Village-Owned Enterprises to environmental problems such as damaged embankments, no repairs to damaged facilities and infrastructure in the tourism sector. The purpose of this study is to: analyse the Application of Environmental Accounting to Village-Owned Enterprises to Realise Green Accounting in Durjela Village. This research is qualitative research. Data analysis and data analysis techniques through steps such as Data Collection, Data Reduction, Data Presentation and Conclusion Drawing, The result of this study is that Bumdes has not implemented environmental accounting to realise green accounting in accordance with procedures.
Co-Authors Fanny Monica Anakotta Stivan Harry Uniberua TRISNA SARY LEWARU