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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Journal of Economics Research and Policy Studies Jurnal Mahasiswa Akuntansi
Oktavia, Sinta
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Economics, Econometrics & Finance Education

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Kendala Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah pada Rumah Karawo Kota Gorontalo Oktavia, Sinta; Mahdalena, Mahdalena; Taruh, Victorson
Jurnal Mahasiswa Akuntansi Vol 2 No 4 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (Maret)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i4.127

Abstract

Penelitian ini bertujuan untuk menganalisis kendala yang dihadapi UMKM Rumah Karawo Kota Gorontalo khususnya dalam penerapan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Penelitian ini menggunakan metode Kualitatif dengan deskriptif. Sumber data yang diambil adalah data primer yang diperoleh melalui wawancara. Data lainnya berupa dokumentasi. Lokasi penelitian Rumah Karawo Kota Gorontalo. Hasil penelitian menunjukkan beberapa kendala yang dihadapi UMKM Rumah Karawo Kota Gorontalo dalam melakukan pencatatan akuntansi yang sesuai dengan SAK EMKM: 1) Minimnya sumber daya manusia (SDM) yang memiliki pengetahuan tentang SAK EMKM. 2) Pelaku UMKM beranggapan bahwa pencatatan akuntansi itu rumit dalam hal teknis. Hal tersebut membuat UMKM enggan melakukan pencatatan akuntansi yang sesuai SAK EMKM. 3) Kurangnya sosialisasi dan pelatihan penyusunan laporan keuangan yang sesuai standar itu tidak penting. 4) Pelaku UMKM mengandalkan ingatan untuk perhitungan keuangannya baik itu keuangan masuk, keuangan keluar bahkan beban operasional usaha hanya diperkirakan tanpa harus dicatat. 5) Tidak adanya pemisahan antara keuangan pribadi dan keuangan usahanya.
Determinasi Ketimpangan Pendapatan Antar Propinsi di Indonesia : Analisis Panel dengan Pendekatan Fixed Effect Model (2019-2023) Asykurunnizza, Anindya Zulfa; Adistia, Rintan Della; Oktavia, Sinta; Febriani, Reva Ghani; Hadi, Muhammad Abdul; Diniati, Bintis Ti’anatud
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 25, No 1 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v25i1.25142

Abstract

Income inequality is one of the main development challenges in Indonesia. Income distribution remains uneven despite the country's growing economy. In addition, inequality between provinces such as between Papua and DKI Jakarta is clearly visible. This study aims to evaluate various factors including economic growth, per capita expenditure, Life Expectancy (UHH), Average Years of Schooling (RLS), poverty, Foreign Direct Investment (FDI), and income inequality. Quantitative methods were used with panel data from ten provinces during 2019-2023. The Fixed Effect Model (FEM) approach was used in the panel data analysis process through panel regression. Then Chow, Hausman, and Lagrange Multiplier (LM) tests were conducted. This study shows that economic growth, per capita expenditure, UHH, and poverty have a large effect on income inequality. RLS and FDI do not have a significant impact. The discussion shows that improvements in quality of life and economic welfare tend to reduce inequality, but education and investment allocation are uneven. It is evident that poverty is not only an effect but also a cause of inequality.
Determinasi sosial ekonomi terhadap kemiskinan di Jawa Timur: Analisis data panel menggunakan fixed effect model Oktavia, Sinta; Febriani, Reva Ghani; Hadi, Muhammad Abdul; Asykurunnizza, Anindya Zulfa; Adyistia, Rintan Della
Journal of Economics Research and Policy Studies Vol. 5 No. 2 (2025): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v5i2.1937

Abstract

Poverty is one of the main challenges facing East Java, as it is the most densely populated region in Indonesia. This study aims to investigate the impact of social and economic variables, including life expectancy, population size, gross domestic product per capita, human development index, labour force participation rate, and minimum wage, on the poverty rate in East Java Province from 2021 to 2023. This research employs a quantitative method to collect panel data from 38 districts/cities, analysed using a panel data regression model with the Fixed Effects Model (FEM). The results indicate that Life Expectancy, Population Size, and GDP per capita have a negative and significant impact on poverty, meaning that increases in these three variables can reduce poverty levels. Meanwhile, the Human Development Index, Labour Force Participation Rate, and Minimum Wage have a positive but insignificant impact, suggesting that these factors are not yet effective in reducing poverty. These findings indicate that health development policies, management of the productive-age population, and inclusive economic growth have a greater impact on poverty alleviation than increases in the minimum wage or HDI. The government should focus on data-driven interventions, such as health programs and workforce training, and ensure the equitable distribution of development benefits.
Co-Authors Adistia, Rintan Della Adyistia, Rintan Della Asykurunnizza, Anindya Zulfa Diniati, Bintis Ti’anatud Febriani, Reva Ghani Hadi, Muhammad Abdul Mahdalena Mahdalena Victorson Taruh