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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Izzatul Masruroh
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Humanities Economics, Econometrics & Finance Environmental Science

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PENERAPAN AKUNTANSI DIGITAL DALAM PENCATATAN KEUANGAN UMKM MIDERA BEAUTY Moh. Hafis Xafier; Anisa Nur Maulidiyah; Nurul Maisyaroh; Izzatul Masruroh; Mochamad Reza Adiyanto
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i3.4214

Abstract

Ekonomi negara saat ini yang ramai diperbincangkan dan dipercaya sebagai penyelamat kemiskinan adalah UMKM, atau usaha kecil menengah. UMKM memiliki tujuan untuk memperoleh keuntungan sebanyak mungkin dalam menjalankan usahanya. Ada banyak UMKM di Indonesia, yang dapat berupa bisnis di bidang makanan, minuman, perawatan kulit, dan lainnya. Midera Beauty, sebuah UMKM di Indonesia yang bergerak di bidang perawatan kulit wajah, adalah subjek penelitian kami. Rata-rata, UMKM yang masih minimalis tidak memiliki laporan keuangan. Namun, karena penyusunannya mungkin tidak selaras dengan prinsip akuntansi dan terdapat kekeliruan dalam perhitungan harga pokok produksi. Selain itu, ada pembebanan yang seharusnya tidak dapat dikenakan pada produk dalam kalkulasi UMKM. Maka dari itu, penulis akan menganalisis UMKM Midera Beauty, yang terletak di Kecamatan Kebomas, Kabupaten Gresik, guna mengetahui perbedaan antara perhitungan harga pokok produksi dan yang mengikuti dengan standar akuntansi. Analisis ini dilakukan melalui survei berupa wawancara mengenai jumlah barang yang dijual.
Kepemimpinan Agile Dalam Menghadapi Tantangan VUCA di Era Digital Anisa Nur Maulidiyah; Izzatul Masruroh; Mochammad Isa Anshori
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1963

Abstract

Agile leadership has emerged as a strategic response to the challenges faced by organizations in the digital era, particularly within a VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) environment. The rapidly changing business landscape requires organizations to adapt quickly and make decisions with flexibility. Agile leadership offers an approach that emphasizes adaptability, collaboration, innovation, and the courage to experiment and learn from failure through the principle of "fail fast, learn fast." This approach helps teams develop solutions iteratively, test new ideas, and respond to market changes more effectively and efficiently.This article discusses the critical role of Agile leaders in supporting organizational transformation by fostering a culture of openness, distributing responsibilities more evenly, and creating an environment that promotes individual and team growth. Through case studies of several leading technology companies that have successfully implemented Agile leadership, the article illustrates how this approach can enhance business resilience, accelerate innovation processes, and provide sustainable added value for stakeholders.In conclusion, Agile leadership is not merely a new management style but a strategic necessity in facing the challenges of the digital age. By promoting cross-functional collaboration, fast decision-making, and a continuous learning orientation, Agile leaders can guide organizations to remain relevant, competitive, and adaptive in an increasingly fast-paced and complex market environment.
Co-Authors Anisa Nur Maulidiyah Anshori, Mochammad Isa Mochamad Reza Adiyanto Moh. Hafis Xafier Nurul Maisyaroh