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ANALISIS IMPLEMENTASI SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH: STUDI KASUS UMKM KARS PRODUCTION Ramadhan, Rizal; Ma’sumah, Siti; Dwi Setyasih, Riztina
Economics, Social, and Humanities Journal (Esochum) Vol. 4 No. 1 (2024): Economics, Social, and Humanities Journal (Esochum)
Publisher : Faculty of Social, Economics and Humanities

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Abstract

Research conducted on MSMEs Kars Production aims to design and present financial statements based on SAK EMKM. This research considers theories and information relevant to the accounting cycle. The purpose of this study is to increase understanding and knowledge and produce good, accurate, and adequate financial statements. With quality financial statements, Kars Production MSMEs can develop their business well and control their operational activities effectively. In addition, the information contained in the financial statements can also be used as a basis for decision-making for the development of the business they are doing. The type of research conducted is qualitative research. This research is a descriptive research action that is more concerned with using analysis with an inductive approach. The approach used is a type of qualitative descriptive research approach that consists of collecting data to answer various questions about the final status of the research subject. The results of this study show a discrepancy between the process of recording, preparing, and reporting finances at Kars Production MSMEs with the applicable financial report-making standards, namely SAK EMKM. This is because the MSMEs in their reports are still made only in accordance with the knowledge they have, which is still very simple. Of course, this will make it difficult for MSMEs in the right decision-making process to develop their business in the future.
Penerapan Kajian Kitab Ta’lim Muta’allim dalam Pembentukan Akhlak Siswa di MA Tarbiyatul Banin Banat Jetak-Montong Tuban Mubaidilla, Irfa'i Alfian; Cholifah; Sholihin, Thobi’us; Anwarrudin, Thoiful; Ma’sumah, Siti
Tarunaedu: Journal of Education and Learning Vol. 2 No. 2 (2024): September
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/tarunaedu.v2i2.220

Abstract

This research is motivated by the application of the study of the Ta'lim Muta'alim book in private educational institutions in the formation of student morals at MA Tarbiyatul Banin Banat and the application of this study with regular learning to support school programs. This research aims to determine the application of the study of the Ta'lim Muta'alim book in the formation of student morals at MA Tarbiyatul Banin Banat and to determine the supporting and inhibiting factors. This research uses a qualitative descriptive approach with field research. The informant for this research is a teacher studying the book Ta'lim Muta'alim. The data collection techniques were obtained through observation, interviews, and documentation. Meanwhile, data analysis uses data reduction, data presentation, and verification. Based on the results of the research, it can be concluded that: 1) planning was carried out by reading Asmaul Husna and continued with the presentation of the contents of the book Ta'lim Muta'alim. Furthermore, all students take part in the book study every day after completing Monday's ceremony and morning assembly, with a duration of 20-30 minutes. Lastly, there was an evaluation based on the results of observations of the majority of students who had seenchanges in their morals, such as their confidence and awareness of carrying out worship as an obligation, towards teachers being more respectful when walking in front of them, bowing their bodies, saying hello when they met, and having good manners and character towards friends. . However, there are also some students who still do not apply these morals according to those in the Ta'lim Muta'alim book, especially towards teachers because they don't like to always be ordered and are often late when coming toschool. It is not only a change in morals but also an increase in knowledge about the contents of the book Ta'lim Muta'alim because, after completing the study of the book, the study teacher will ask questions to students regarding what things were obtained when carrying out the study of the book Ta'lim Muta'alim. 2) Supporting and inhibiting factors: for supporting factors, there is he ability and willingness of study teachers; the majority of students are enthusiastic about participating in the study ofthe book; the environment is beautiful or cool; and the school facilities are quite adequate. Meanwhile, the inhibiting factors are still a lack of study teams or teachers, students who feel tired or fed up, power outages, and a damaged sound system.