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All Journal Shafin: Sharia Finance and Accounting Journal Jurnal Masyarakat Religius dan Berwawasan
Nurcahyadi, Khafid
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Assistance with Simple Bookkeeping Concepts and Marketing Strategy Innovation as Steps for Sustainability of UMKM "Gelora" Dumpling Skin Noodle Factory, Sidorahayu Village Nurcahyadi, Khafid; Aprilian, Rifky Zahrul; Almaas, Ahmad Hamman; Alhuda, Aliyuddin
Jurnal Masyarakat Religius dan Berwawasan Vol 3, No 2 (2024): Masyarakat Religius dan Berwawasan
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/marawa.v3i2.11872

Abstract

This research was conducted at the UMKM noodle and dumpling skin factory "Gelora" Sidorahayu Village, Wagir District. The purpose of writing this article is to find out the impact that the UMKM noodle and dumpling skin factory "Gelora" had after receiving socialization on simple bookkeeping including cash in and out reports, profit and loss reports and marketing strategy assistance including product photos, product price list designs and business logo designs. initiated by the 213 KKM UIN Maulana Malik Ibrahim Malang group, Sidorahayu Village. The author found the fact that the owner only carried out rough and unsystematic calculations regarding cash inflow and outflow and calculating product selling prices. The same thing also happened with the marketing strategy carried out by the owner which was less than optimal in implementing an effective marketing strategy to increase sales volume. The author hopes that after this socialization process the owner will be able to implement a better and more systematic bookkeeping system and also a marketing strategy that is suitable for the business base for the sustainability of this UMKM business.
Determining Factors in Implementing Accounting Conservatism: A Study of Technology and Health Companies in Indonesia Nurcahyadi, Khafid; Yuliati
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.15879

Abstract

Recently, various kinds of corporate fraud scandals have become increasingly common. Financial reports, which should be prepared to be a communication tool for management to stakeholders, have instead become a tool for management to gain intensity with undue recognition for personal interests. This can make stakeholders make mistakes in making decisions and projecting the future. It is necessary to have more conservative principles to be able to minimize management's opportunistic behavior and also maintain business continuity. The method used in this research is a descriptive method with quantitative data types. The population in this study is 81 companies in the technology and health sectors listed on the Indonesia Stock Exchange in 2021-2023, with a sample size of 39 representative companies. The data collection technique used was observation using a panel data regression test. Earning pressure, debt covenant, and investment opportunity set simultaneously have a significant effect on accounting conservatism. Earning pressure has a significant positive effect on accounting conservatism. Debt covenants have a significant positive effect on accounting conservatism. Investment opportunity set has a significant negative effect on accounting conservatism. This research aim to help investors and stakeholders in assessing company financial reports as a decision-making tool. It is also hoped that this study can help companies understand the application of accounting conservatism principles to companies.
Assistance with Simple Bookkeeping Concepts and Marketing Strategy Innovation as Steps for Sustainability of UMKM "Gelora" Dumpling Skin Noodle Factory, Sidorahayu Village Nurcahyadi, Khafid; Aprilian, Rifky Zahrul; Almaas, Ahmad Hamman; Alhuda, Aliyuddin
Jurnal Masyarakat Religius dan Berwawasan Vol 3, No 2 (2024): Masyarakat Religius dan Berwawasan
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/marawa.v3i2.11872

Abstract

This research was conducted at the UMKM noodle and dumpling skin factory "Gelora" Sidorahayu Village, Wagir District. The purpose of writing this article is to find out the impact that the UMKM noodle and dumpling skin factory "Gelora" had after receiving socialization on simple bookkeeping including cash in and out reports, profit and loss reports and marketing strategy assistance including product photos, product price list designs and business logo designs. initiated by the 213 KKM UIN Maulana Malik Ibrahim Malang group, Sidorahayu Village. The author found the fact that the owner only carried out rough and unsystematic calculations regarding cash inflow and outflow and calculating product selling prices. The same thing also happened with the marketing strategy carried out by the owner which was less than optimal in implementing an effective marketing strategy to increase sales volume. The author hopes that after this socialization process the owner will be able to implement a better and more systematic bookkeeping system and also a marketing strategy that is suitable for the business base for the sustainability of this UMKM business.
Co-Authors Alhuda, Aliyuddin Almaas, Ahmad Hamman Aprilian, Rifky Zahrul YULIATI