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All Journal Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Indonesian Journal of Sustainability Policy and Technology
Hariyadi, Rina Masithoh
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice

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Kepatuhan Laporan Keuangan Koperasi di Kalimantan Timur pada SAK ETAP: (Compliance of Cooperative Financial Reports in East Kalimantan with SAK ETAP) Wahyuni, Yuli; Solihin, Danna; Hariyadi, Rina Masithoh
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.158

Abstract

This research aims to see how the East Kalimantan Police Mobile Brigade Unit Cooperative uses the Non-Accountable Entity Financial Accounting Standards (SAK ETAP) in preparing its 2019 financial reports. This investigation was carried out at the East Kalimantan Regional Police Mobile Brigade Unit Cooperative. The author examines the problem and uses SAK-ETAP to solve the following problems: presentation of statements of financial position, profit/loss, changes in equity, cash flow, and financial statement notes, 2019 disclosures about assets, liabilities, income, expenses, and profit/loss; measurement: historical cost and fair value. The research results show that the 2019 East Kalimantan Regional Police Mobile Brigade Cooperative financial reports and SAK ETAP meet the standards and are in accordance with the Financial Accounting Standards for Non-Accountable Entities (SAK ETAP). However, the 2018 and 2019 financial reports of the East Kalimantan Police Mobile Brigade Unit Cooperative, prepared in conformity with SAK ETAP guidelines, consist of two main components: the balance sheet, which includes six items, and the profit/loss report, which includes two items. However, there are still differences in the data. ABSTRAK: Penelitian ini bertujuan untuk melihat bagaimana Koperasi Satuan Brimob Polda Kalimantan Timur menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP) dalam penyusunan laporan keuangannya tahun 2019. Investigasi ini dilakukan di Koperasi Satuan Brimob Polda Kalimantan Timur. Penulis meneliti masalah dan menggunakan SAK-ETAP untuk menyelesaikan masalah berikut: penyajian laporan posisi keuangan, laba/rugi, perubahan ekuitas, arus kas, dan catatan laporan keuangan, pengungkapan tahun 2019 tentang aset, liabilitas, pendapatan, beban, dan laba/rugi; pengukuran: biaya historis dan nilai wajar. Hasil penelitian menunjukkan bahwa laporan keuangan Koperasi Satuan Brimob Polda Kalimantan Timur tahun 2019 dan SAK ETAP memenuhi standar dan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP). Namun, laporan keuangan Koperasi Satuan Brimob Polda Kaltim tahun 2018 dan 2019 yang dibuat sesuai dengan pedoman SAK ETAP terdiri dari dua komponen utama: neraca, yang mencakup enam item, dan laporan laba/rugi, yang mencakup dua item. Namun, masih ada perbedaan dalam data.
INTEGRATION OF DIGITAL CUSTOMER EXPERIENCE, SOCIAL CAPITAL, AND EMOTIONAL BRANDING IN STRENGTHENING TRADITIONAL CULINARY MSMES IN EAST KALIMANTAN Zilfana, Zilfana; Hariyadi, Rina Masithoh; Heriyanto, Heriyanto; Verahastuti, Camelia
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1289

Abstract

This qualitative research with a multi-case approach explores how digital consumer experiences, social support, and emotional branding interact to strengthen the presence of micro, small, and medium enterprises in the traditional food sector in East Kalimantan. Data collection was conducted through in-depth interviews, observations, and documentation involving business owners, community influencers, and government representatives in Samarinda, Balikpapan, and Bontang. The results show that consumer experiences in the digital world are influenced not only by the ease of platform navigation but also by community-based interactions such as online recommendations, shared content, and digital participation campaigns. Social support is built through trust in the community, local networks, and micro-influencers who play an important role in transferring reputation to MSME brands. Emotional branding arises from cultural stories, traditional family recipes, feelings of nostalgia, and the application of local identity in digital messages. The combination of these three aspects creates a hybrid cultural-digital model, where offline community engagement strengthens the online experience, and digital narratives reinforce emotional engagement and brand loyalty. This study contributes to theory by expanding the model of cooperation between culture and digital. It shows that the combination of DCE, social capital, and emotional branding is very important for increasing customer loyalty and long-term business sustainability among traditional food MSMEs in East Kalimantan. In practice, this study provides a strategic perspective for creating digital branding initiatives that focus on community and cultural stories.
Co-Authors Heriyanto Heriyanto Solihin, Danna Yuli Wahyuni Zilfana, Zilfana