Fraick Nicky Gillian Ratumbuysang, Monry
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ANALYSIS OF THE APPLICATION OF ACCOUNTING STANDARDS TO SMALL AND MEDIUM ENTERPRISES OF DODOL ENTREPRENEURS IN HULU SUNGAI SELATAN DISTRICT Syariah; Fraick Nicky Gillian Ratumbuysang, Monry; Rizky, Maulana; Hasanah, Mahmudah
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 2 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

In terms of financial records, the government has established the preparation of financial reports for MSMEs, namely SAK EMKM (Standards for Financial Accounting for Micro, Small and Medium Entities). Financial reports are generated through a procedure that is commonly referred to as the accounting cycle. This study aims to describe the application of accounting standards to small and medium enterprises of dodol entrepreneurs in Hulu Sungai Selatan Regency. The research method used is descriptive analysis with a qualitative approach. The research subjects consisted of seven MSME dodol entrepreneurs in Hulu Sungai Selatan Regency. Data collection techniques using observation, interviews and documentation. Test the validity of the data in this study using triangulation. The data analysis techniques used are data reduction, data display, and verification or drawing conclusions. The results of the study show that MSME dodol entrepreneurs in Hulu Sungai Selatan Regency have not yet implemented it accounting standards as a whole up to the reporting stage accountability in a period, business actors only do Keeping proof of transactions and recording ordinary journals. This is due to by several obstacles, including the lack of knowledge of business actors regarding accounting records, the assumption that between owners and employees are close relatives, and because the educational background of dodol business actors related to accounting is very low.
The Effect Of Self-Efficacy And Self-Regulated Learning On Student Academic Procrastination Fahmi Khafif, Muhammad; Fraick Nicky Gillian Ratumbuysang, Monry; Hasanah Baseran Nor, Mahmudah
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 2 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

Students as part of educational institutions are required to be able to develop various potentials optimally. In reality, students often face their assignments and appear reluctant and delay doing them. This study aims to seek dominance the effect of self-efficacy and self-regulated learning on academic procrastination. The type of research used associative quantitative research, research that asks the relationship between 2 or more variables. this study used a causal relationship. the population in this study totaled 215 from the 2018, 2019 and 2020 class. the sample in this study totaled 140 which were collected using random sampling. The results showed that there was a significant negative effect of self-regulated learning on academic procrastination with the result tcount > ttable (13.391> 1.977), there was no significant negative effect of self-regulated learning on student academic procrastination with the results tcount < ttable (1.606< 1.977), there is a simultaneous effect of self-efficacy and self-regulated learning on student academic procrastination with the results Fcount>Ftable (239.889>3.08) and obtained R2 (R Square) of 0.778 or 77.8% while the remaining 23.8 % is influenced by other variables not tested in this study. The number of respondents is not as much as expected and researchers experienced difficulties when distributing questionnaires to respondents. This study examines student academic procrastination to determine the causation of partial and simultaneous self-efficacy and self-regulated learning