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All Journal Balance : Jurnal Akuntansi dan Bisnis Journal of Research Analysis and Management Reviews
Oryza Tannar
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A Determinan Pendapatan Pelaku UMKM di Kecamatan Candi Kabupaten Sidoarjo Wahyu Adinda Rizky; Oryza Tannar
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.874

Abstract

This study aims to analyze the influence of Financial Technology Literacy and People’s Business Credit (KUR) on the Income of MSMEs in Candi District, Sidoarjo Regency. This research uses a quantitative approach with a survey method. The sample consisted of 81 MSME actors selected using the Slovin formula, and data were collected through questionnaires. Data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the help of SmartPLS 4.0 software. The results show that both Financial Technology Literacy and People’s Business Credit have a positive and significant effect on MSME income. These findings highlight the importance of enhancing digital literacy and improving access to government-supported financing to support income growth among MSMEs.
Analisis Pengendalian Internal Atas Piutang pada PT. Usaha Utama Bersaudara Putri Maulidya; Oryza Tannar
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.40

Abstract

The phenomenon that occurs at PT Usaha Utama Bersaudara is the existence of duplicate tasks, where the cashier function is also responsible for the billing function which is only structural in nature. The purpose of this research was to determine whether the internal control over receivables at PT Usaha Utama Bersaudara was in accordance with the COSO framework. This research uses primary and secondary data sources. The data collection methods in this study are interviews, observations, and literature studies. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. The research was conducted at PT Usaha Utama Bersaudara located in Surabaya which is a trading company. The results of the study state that internal control over receivables at PT Usaha Utama Bersaudara is still not in accordance with the COSO Framework. Out of five elements of internal control based on the COSO Framework, only three elements are in accordance, namely risk assessment, information and communication, and monitoring activities. In addition, the existence of duplicate duties and functions that are only structurally written makes internal control over the company's receivables not yet in accordance with the COSO Framework.
Analisis Pengendalian Internal Terhadap Penjualan Tunai Retail Pada PT. Usaha Utama Bersaudara: Studi kasus pada PT Usaha Utama Bersaudara Jihan Syauqiyah Rosyadah; Oryza Tannar
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.48

Abstract

Kunci sukses dari usaha dagang adalah penjualannya. Dengan pengendalian internal yang baik dapat menghasilkan kinerja yang baik pula. Karena itu, penulis ingin meneliti apakah pengendalian internal pada PT. Usaha Utama Bersaudara (Lawang Agung) terhadap siklus penjualan tunai telah sesuai dengan kerangka komponen COSO Framework (2013), dimana COSO Framework adalah pedoman pengendalian internal yang telah disepakati secara internasional. Metode yang digunakan pada penelitian ini adalah Kualitatif Studi Kasus. Subjek dari penelitian ini adalah PT. Usaha Utama Bersaudara. Sedangkan objek penelitian ini adalah Penjualan Tunai Retail PT. Usaha Utama Bersaudara. Sumber data yang digunakan adalah primer berupa wawancara terbuka dan observasi. Sementara data sekundernya adalah dokumentasi. Hasil penelitian menunjukkan dari penilaian kelima komponen COSO pada PT. Usaha Utama Bersaudara sudah cukup memadai. Sehingga, ketiga tujuan COSO pada PT. UUB juga dapat tercapai, akan tetapi pada kondisi tertentu masih ada kekurangan
Co-Authors Jihan Syauqiyah Rosyadah Putri Maulidya Wahyu Adinda Rizky