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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Akuntansi Keuangan dan Bisnis
Herjiden
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Apakah Tradisi Antar Pakatan Bentuk Dari Praktik Akuntansi (Pendapatan dan Beban ?) Herjiden; Permata Sari, Indah; Handoko, Fredi
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6535

Abstract

This research aims to present accounting practices regarding the recognition of income and expenses in social reality, culture and traditions between alliances with the concept of matching. Marriage is a sacred and important event in human life which not only has social and cultural dimensions but includes economic dimensions. In this context, accounting practices play a role in recording and managing financial aspects related to antar pakatan traditions. Data analysis techniques with Symbolic interaction analysis with the aim of understanding how symbols, rituals, and actions in traditions and cultures have a certain meaning. The results of the study show that various accounting practices are related to the recognition of income and expenses in the tradition of antar pakatan. Income comes from gifts from family, relatives, and the community from the antar pakatan for the wedding organizer, while the expense is recognized when the expense is incurred both from the community who gives antar pakatan and the costs incurred by the party organizing the marriage. This accounting practice is more based on hereditary traditions but has its own value and meaning so that unique and diverse characteristics emerge. A deep understanding of this tradition is essential to contribute to the development of accounting that is more contextual and relevant to the needs of society.
Efektivitas Penerapan Aplikasi Akuntansi Berbasis Web dalam Penyusunan Laporan Keuangan UMKM sesuai SAK EMKM Alrizwan, U. Ari; Noviriani, Eliza; Herjiden; Sari, Indah Permata; Khalisa
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3297

Abstract

The weaknesses of MSMEs in preparing financial reports can be overcome by using accounting applications that are widely available, both desktop-based, Android, and web-based. The purpose of this study is to obtain evidence that the POS and MSME Accounting Application can be used effectively in preparing and presenting the financial reports of Toko Bangunan Usaha Kita in accordance with SAK EMKM. The research method used in this study is a descriptive method with a qualitative approach. The results of this study are that this application can be applied in preparing MSME financial reports with several stages, namely inputting data into the application (company profile, initial balance/capital, and data on all financial transactions in a predetermined period. After all the data is inputted into the application, it produces financial reports, namely the financial position report and the profit and loss report. The presentation of financial reports based on the output of the POS and MSME Accounting Application is in accordance with SAK EMKM where financial information is presented comparatively, but one financial report that should be there is missing, namely Notes to the Financial Statements. This deficiency can be overcome by creating the report using another application (Excel).
Co-Authors Alrizwan, U. Ari Fredi Handoko Indah Permata Sari Khalisa Noviriani, Eliza Permata Sari, Indah