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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Global Leadership Organizational Research in Management
Vita Tri Indriani
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Decision Sciences, Operations Research & Management Social Sciences Other

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ANALISIS IMPLEMENTASI PERAN ACCOUNTING CONCEPTUAL FRAMEWORK DALAM KAJIAN DISIPLIN ILMU AKUNTANSI Vita Tri Indriani; Khairun Nisa; Nailis Syafa Kamila; Gunawan Aji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1724

Abstract

A conceptual framework is a system that links the objectives and principles that form the foundation of accounting, ultimately leading to the development of consistent standards to describe the essence, functions and limitations of accounting and financial reporting. Conceptual frameworks play an important role in the advancement of new accounting standards and revisions of previously implemented accounting standards. In situations where accountants face new accounting problems without established standards, a conceptual framework serves as a valuable tool for analyzing and resolving these problems. This research will discuss further the role, obstacles and implications of the accounting conceptual framework. This research uses a qualitative approach with literature analysis. Data was collected from various sources including relevant books, articles and journals. The results of this research show that the role of the conceptual framework is as a guide to preparing financial reports, understanding basic accounting concepts, helping to handle controversial scenarios in the field of accounting, comparing financial reports. The obstacles are limited understanding of accountants, limitations in the field of technology, and limitations in policy standards. The implications are increasing the relevance of accounting information, utilizing information technology, strengthening corporate governance.
Penerimaan Konsumen Muslim Terhadap Produk Luar Negeri di UIN K.H. Abdurrahman Wahid Pekalongan (Studi Pada Eskrim MIXUE) Abdillah Dwi Prasetyo; Alfiati Ruba’atin; Grecia Adis Vanessa; Isnaenatul Azizah; Kholilah Kholilah; Vita Tri Indriani
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.373

Abstract

This research aims to explore the level of acceptance among Muslim consumers towards foreign products, with a focus on Eskrim Mixue in the environment of students at UIN K.H. Abdurrahman Wahid Pekalongan. The research method used is qualitative research with a descriptive approach. Primary data was obtained through interviews with students who have consumed Eskrim Mixue, while secondary data consists of literature related to Islamic marketing, consumption in Islam, and factors influencing purchase interest. The research findings indicate that factors influencing consumer purchase interest in Eskrim Mixue include affordability, attractive packaging, product branding on social media, product quality, as well as product cleanliness and hygiene. Consumers also pay special attention to the halal label on products as a sign of both halal status and good quality. Islamic marketing is considered crucial in supporting the purchase interest of Muslim consumers. This research provides insights into how Muslim consumers at UIN K.H. Abdurrahman Wahid Pekalongan accept foreign products, particularly Eskrim Mixue, while considering aspects of Islamic marketing and adherence to Islamic principles in consumption. This study is expected to assist manufacturers in designing marketing strategies that align with Islamic values and create products that are better accepted by Muslim consumers..
Co-Authors Abdillah Dwi Prasetyo Alfiati Ruba’atin Grecia Adis Vanessa Gunawan Aji Isnaenatul Azizah Khairun Nisa Kholilah Nailis Syafa Kamila