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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi
Anggraini, Arianti Dwi
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Economics, Econometrics & Finance Environmental Science

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ANALISIS PENERAPAN AKUNTANSI PADA BISNIS PAKAIAN THRIFT Lestari, Sari; Anggraini, Arianti Dwi; Caryadi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i12.11793

Abstract

This study aims to analyze the application of accounting in a second clothes business or thrift. We chose one of the thrift businesses located in Bekasi City as the object of this research. The thrift business, which involves the sale of second clothes at affordable prices, is increasingly popular in various circles of society because of its uniqueness. This study uses a qualitative research method with data collection through interviews and direct observation of the business owner. Primary data was obtained from direct interviews with business owners, while secondary data was obtained by the author from related literature. The results showed that this thrift business has been carrying out manual and simple recording of transactions, with transactions. Nevertheless, the business owner realizes the importance of financial recording, although it is done in a limited way due to a lack of understanding of accounting. The records include sales transactions and store expenses, which are classified into one-month periods. However, the business owner has never calculated the profit or loss from her business activities. Because business owners do not understand the recording of good financial statements in recording financial statements in accordance with applicable Financial Accounting Standards. Thus, the author provides recommendations regarding more effective accounting records for the thrift business.
ANALISIS KEPATUHAN LAZ SIDOGIRI DALAM MENGIMPLEMENTASIKAN PSAK 109 Lestari, Sari; Anggraini, Arianti Dwi; Caryadi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i12.11806

Abstract

Amil Zakat Organization is an organization established by the government and community organizations. It has a forum function to collect and distribute zakat funds, information / alms collected. This study aims to determine whether Lazsidogiri Zakat Organization applies PSAK No. 109 in its financial statements. The proclamation of PSAK No. 109 aims to regulate the recognition, measurement, presentation in zakat, infaq / alms transactions. This type of research is a case study on Amil Zakat institutions in Sidogiri. This research uses quantitative methods combined with comparative analysis, namely comparing the financial statements prepared by LAZ Sidogiri in 2022 with PSAK 109 regulations. The data used are secondary data in the form of financial statements prepared by LAZ Sidogiri from December 2022.
Co-Authors Caryadi Syamsiar, Syamsiar