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All Journal Literacy : International Scientific Journals of Social, Education, Humanities Jurnal Media Akademik (JMA)
Riska Nur Fauziyah
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENERAPAN PEMBUKUAN SEDERHANA PADA UMKM TERANG BULAN MINI BU YANI DI DESA TELANG Reka Andreano; Jessica Fernanda Audrelya; Syifa Fauziya; Riska Nur Fauziyah; Mochammad Reza Adiyanto
Jurnal Media Akademik (JMA) Vol. 2 No. 6 (2024): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i6.545

Abstract

Abstrak ini membahas penerapan pembukuan sederhana pada Usaha Mikro Kecil Menengah (UMKM) Terang Bulan Mini Bu Yani di Desa Telang. UMKM sering kali menghadapi tantangan dalam pencatatan keuangan yang tepat, yang mengakibatkan kurangnya pemahaman terhadap kinerja keuangan usaha. Penelitian ini bertujuan untuk mengidentifikasi struktur laporan keuangan yang digunakan saat ini dan mendukung penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Mikro, Kecil, dan Menengah. Metode penelitian yang digunakan adalah kualitatif dengan wawancara dan kuesioner. Hasilnya menunjukkan bahwa UMKM Terang Bulan Mini Bu Yani belum sepenuhnya menerapkan pencatatan keuangan yang memadai, namun adanya pembukuan sederhana memberikan manfaat dalam memisahkan keuangan pribadi dengan usaha serta memantau perkembangan usaha secara lebih terstruktur.
Analysis of The Influence of Liquidity on Investment on Investment: Comparison of Petrosea Data 2022-2023 Salsabilah Al Fitri; Riska Nur Fauziyah; Alfi Manzilatur Rohmah; Muhammad Alkirom Wildan
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 1 (2025): April : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i1.2158

Abstract

This study aims to examine the influence of liquidity on investment at PT Petrosea Tbk during the period of 2022-2023. Liquidity is measured using the current ratio, quick ratio, and cash ratio, which reflects the company's ability to meet short-term obligations as well as support investment activities. The research data were obtained from the company's annual financial reports and relevant market information. A quantitative method was employed to analyze the relationship between liquidity and investment levels, while also considering other variables such as profitability and company size. The results indicate that liquidity has a positive and significant effect on investment. Improved liquidity encourages the growth of the company's investments, which ultimately contributes to business development. These findings highlight the importance of effective liquidity management as a strategic approach to supporting sustainable investment and provide recommendations for management in formulating optimal investment policies.
Co-Authors ALFI MANZILATUR ROHMAH Jessica Fernanda Audrelya Mochammad Reza Adiyanto Muhammad Alkirom Wildan Reka Andreano Salsabilah Al Fitri Syifa Fauziya