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All Journal Jurnal Mahasiswa Akuntansi International Journal of Economics Studies
Limbertus, Novita Anjelina
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Economics, Econometrics & Finance Education

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Disclosure of the Development of Micro Enterprises in the Tourism Sector in Kabila Bone District Through a Review of Entity Concepts Limbertus, Novita Anjelina; Tuli, Hartati; Mahmud, Muliyani
International Journal of Economics Studies Vol. 2 No. 2 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/bj1wqr62

Abstract

This study explores the development of micro-enterprises in the tourism sector in Kabila Bone District through the lens of the entity concept. The research employs a quantitative approach, utilizing primary data collected from business actors in the region. The data analysis technique used is descriptive statistics, which allows for a detailed depiction of the variables being studied and their measurements. The results indicate that the application of the entity concept among micro-enterprises in the tourism sector remains partial. Many business owners still integrate personal and business finances, which complicates the accurate assessment of business performance. However, despite this limitation, these micro-enterprises continue to show growth and development. Key initiatives include diversifying product and service offerings and upgrading business facilities to attract more customers and enhance customer satisfaction. Additionally, the study highlights the adaptability of micro-business owners in responding to challenges within the tourism industry. This adaptability is evidenced by the willingness to innovate, improve operational practices, and seek new market opportunities. These efforts underscore the entrepreneurial spirit of business actors in Kabila Bone District. The findings emphasize the need for greater awareness and implementation of the entity concept among micro-enterprises. By adopting this approach, business owners can separate personal and business finances, improving financial accountability and enabling better strategic decision-making. Furthermore, the study underscores the importance of government and institutional support in providing education and resources to help micro-enterprises thrive in the competitive tourism sector.
Penerapan Akuntansi Syariah di PT. Bank Syariah Indonesia Cabang Gorontalo Sesuai dengan PSAK 102 pada Pembiayaan Murabahah Limbertus, Novita Anjelina; Anwar, Mohamad Sultan; Pakaya, Lukman
Jurnal Mahasiswa Akuntansi Vol 2 No 2 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i2.94

Abstract

Penelitian ini bertujuan untuk Mengetahui kesesuaian penerapan akuntansi murabahah pada PT. Bank Syariah Indonesia Cabang Gorontalo dengan PSAK 102. Data yang digunakan dalam penelitian ini adalah data sekunder, teknik pengumpulan datanya menggunakan wawancara, dan analisis data dalam penelitian ini adalah naratif kualitatif. Hasil penelitian menerangkan bahwa perlakuan akunatansi murabahah di PT. Bank Syariah Indonesia Cabang Gorontalo sudah sesuai dengan PSAK 102. Tetapi di PT. Bank Syariah Indonesia Cabang Gorontalo pembiayaan Murabahah hanya dilakukan dengan menggunakan pesanan saja, berbeda sedangkan dalam PSAK No. 102 pembiayaan murabahah dapat dilakukan dengan pesanan maupun tanpa pesanan
Co-Authors Anwar, Mohamad Sultan Muliyani Mahmud Pakaya, Lukman Tuli, Hartati