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All Journal Jurnal Ilmiah Ekonomi Islam Akuntansi: Jurnal Riset Ilmu Akuntansi
Nur Ahmadi Bi Rahmani
Universitas Islam Negeri Sumatera Utara Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Website E-Commerce Dan Kualitas Produk Terhadap Loyalitas Melalui Kepuasan Konsumen Sebagai Variabel Intervening dan Prespektif Ekonomi Islam (Studi Kasus Mahasiswa UIN Sumatera Utara) Dewi Berlian Harahap; M. Ridwan; Nur Ahmadi Bi Rahmani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9680

Abstract

E-commerce business actors need to pay more attention to the level of consumer satisfaction which will ultimately lead to consumer loyalty. The relationship between loyalty and satisfaction is even stronger in the online environment than in the offline environment. The research used is quantitative method. The results show that e-commerce websites have no significant effect on customer satisfaction, product quality has a significant effect on customer satisfaction, customer satisfaction has a significant effect on loyalty, e-commerce websites have no significant effect on loyalty, product quality has a significant effect on loyalty, e-commerce websites have no significant effect on loyalty. commerce has no significant effect on loyalty through customer satisfaction and product quality has a significant effect on loyalty through customer satisfaction. E-commerce application transactions include a legitimate business system, and there are elements of injustice in transactions according to sharia economic principles.
Analisis Pemahaman Akuntansi dan Persepsi Pelaku UMKM dalam Penyusunan Laporan Keuangan berdasarkan SAK EMKM: Studi Pabrik Opak Sugito Prames Wary Tri Wulandari; Nur Ahmadi Bi Rahmani; Juliana Nasution
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3264

Abstract

This paper explores how Micro, Small, and Medium-Sized Enterprises (MSMEs) at the Sugito Opak Factory implement accounting practices, particularly in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). MSMEs play an important role in supporting local economic growth; however, many still experience difficulties in maintaining proper financial records and preparing standardized financial reports. This research employed a qualitative case study approach to gain an in-depth understanding of accounting practices within the business. Data were collected through observation, interviews, and documentation. The findings reveal that the accounting practices currently applied are still limited to simple cash inflow and cash outflow recording and have not yet followed the complete stages of the accounting cycle. Consequently, important accounting concepts such as business entity separation, accrual basis accounting, and the measurement of financial statement elements have not been implemented adequately. Although business owners acknowledge the benefits of financial statements for business management and decision-making, many perceive the preparation process as complicated and less urgent compared to operational activities. As a result, essential financial reports, including the statement of financial position, income statement, and notes to the financial statements, have not been prepared in accordance with SAK EMKM. These findings indicate a gap between accounting standards and their practical implementation, highlighting the need for more accessible guidance and continuous assistance to support MSMEs in adopting SAK EMKM effectively.
Co-Authors Dewi Berlian Harahap Juliana Nasution M. Ridwan Prames Wary Tri Wulandari