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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Anita Marya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kontribusi Praktek Kewirausahaan Santri dalam Penjualan Jamu Mustika Herbal: Study Kasus : Pondok Pesantren Dzikrul Ghofilin Al-Hasyimiyyah Kec. Balapulang Kab. Tegal Anita Marya; Ifrizah Ifrizah
Jurnal Kewirausahaan Cerdas dan Digital Vol. 1 No. 4 (2024): Agustus: Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v1i4.299

Abstract

This research aims to understand the contribution of the Dzikrul Ghofilin Al-Hasyimiyysh Islamic Boarding School in developing the entrepreneurial spirit of its students, with the ultimate goal of creating alumni with high entrepreneurial abilities. Using descriptive qualitative methodology and field research, this study collected data through in-depth interviews and observations, supported by relevant documentation. The data analysis process involved in-depth interviews to obtain real results and literature reviews containing conclusions and thoughts from the author from several reference sources obtained. The findings show that Islamic Boarding Schools have a significant role in developing the entrepreneurial spirit among students, especially through the implementation of strict financial independence, such as understanding the importance of business. It is hoped that students will leave the Islamic boarding school with strong entrepreneurial knowledge and awareness of opportunities, both in the online and offline world of work, as well as the ability to create new jobs.
Sistem Akuntansi Peminjaman Dana Bergulir pada BUMDesma “Bumi Artha Mandiri LKD” Anita Marya
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2147

Abstract

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.
Co-Authors Ifrizah Ifrizah