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Mega Aktiva: Jurnal Ekonomi dan Manajemen

Jurnal
Website

Published by Universitas Muhammadiyah Kendari

ISSN : 20861974 EISSN : 26545780 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Mega Aktiva: Jurnal Ekonomi dan Manajemen dengan ISSN 2086-1974 (Print) dan ISSN 2654-5780 (Online) adalah jurnal peer-review yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam Universitas Muhammadiyah Kendari serta terbit 2 kali dalam setahun yakni pada bulan April dan Agustus. Mega Aktiva: Jurnal Ekonomi dan Manajemen menerima artikel penelitian (Diutamakan) dan artikel konseptual mengenai masalah ekonomi dan manajemen. Harap baca dan pahami pedoman penulis secara menyeluruh.

Arjuna Subject : -

Articles 6 Documents

Search results for , issue "Vol 8, No 1 (2019): April" : 6 Documents clear

ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG Benny Afianto; Rosnawintang Rosnawintang; La Ode Anto
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

In the final stage, an accounting practice will produce information that is beneficial to the company, researchers have revealed the findings of his research regarding the existence of accounting practices in the home industry of UD. Agung. Based on an explanation of the philosophical assumptions that underlie the research methodology, philosophically this research is placed in a position as a research with an interpretive paradigm. This study is not intended to provide generalizations on accounting models in other home industries. The results of this study state that for accounting records UD. Agung is carried out very simply, only records incoming/outgoing money, incoming/outgoing goods and paying the craftsmen's wages. From the simple recording, found the values of sincerity, trust and honesty, and justice are the values that underlie accounting practices in the home industry of UD. Agung. Besides that, the existence of intensity of accounting practices is still very low and its application is still very simple. The meaning of accounting for human resources can be seen when the informant determines production costs and selling prices. For salary management, it can be recognized as an investment in human resource accounting in the compensation model group. Accounting practices at UD. Agung is not only interpreted as an attempt to calculate the numbers then presented in the form of notes. However, accounting in this study is also interpreted as an attempt to calculate the numbers carried out in the minds and minds of business people without holding records.

IMPROVEMENT STRATEGY OF EXPORT PERFORMANCE IN SOUTH SULAWESI Haris Maupa; Syarifuddin Sulaiman; Hardinasta Perdana
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

The development of new commodities or products that are in line with market needs is a challenge for exporters. The company's export performance reflects the specific behavior of the company in utilizing and managing resources and capabilities effectively in the context of international competition. This study aims to identify what factors influence the increase in export performance of products in South Sulawesi. This study uses a quantitative approach. The method used is indepth interview (in-depth interview), observation and questionnaire. Researchers are required to risk their ability to study more deeply about strategies for improving export performance. Research location in South Sulawesi. The data collected includes primary data and secondary data. The analysis technique in this study is qualitative descriptive, IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) analysis and SWOT (Strengths Weaknesses Opportunities Threats) analysis to design an ideal export performance strategy. The results show that strong internal and external environmental conditions can support the development and improvement of export performance for companies. This finding can contribute to exporters to determine strategic planning in improving their performance.

THE GLOBAL COMPETITIVENESS STUDY OF HALAL PHARMACEUTICALS AND COSMETICS INDUSTRY Ernawati Ernawati
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

This research aimed to determine the position of global competitiveness of the halal pharmaceutical and cosmetics industries. The secondary data used data about the state of the global Islamic economy 2014-2017 period from Thomson Reuters Publication. Data analyzed using charts and descriptive statistics. The data were categorized into very low ratings to very high. The results showed that (1) the highest competitiveness in global pharmaceutical and cosmetics industry was the United Arab Emirates (UEA) followed by Malaysia and then Singapore. The high global competitiveness of the UAE is driven by the government role in halal pharmaceuticals and cosmetic regulations, public awareness, and social factors. The indicator of export UEA was also in the high category of competitiveness in the global pharmaceutical and cosmetics industry, even though the value is lower than Singapore; (2) Indonesia has a major advantage in the low of costs of halal pharmaceuticals and cosmetics industry; and (3) the Muslim countries generally still have a very low-level of awareness of halal pharmaceuticals and cosmetics industry

THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY Aini Indrijawati; Nichen Nichen; Kartini Kartini
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.

BAJO TRIBE HOUSEHOLD BUSINESS MODEL IN TOROKEKU VILLAGE TINANGGEA DISTRICT KONAWE SELATAN DISTRICT Fajriah Fajriah; Kobajashi Togo Isamu; Titin Rahmiatin
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

This research aims to know (1) the business type of people in Torokeku Village, Bajo Regency of South Wawoni Island (2) the available facilities and infrastructure in Torokeku village (3) strategies that can be done to develop household-based businesses in Torokeku village. This research used qualitative descriptive method. Subject of the research were the indigenous people of Torokeku, Bajo regency. Data collection techniques employed three techniques namely observation, interviews and documentation. The data were analyzed using Descriptive and SWOT analysis. The study found that (1) the type of business that were run by the inhabitants of Torokeku were dominated by seafood such as dried seaweed business, the selling dry and wet sea cucumber and fish fresh coral. In addition they also establish some household business such as making cake and drinks as well as grocery sales. Seen in terms of its economic, the dried sea cucumber bring more values rather than the dried seaweed; (2) several facilities and infrastructures have not met the requirements to support the household business run by the indigenous of Torokeku, in Bajo district. For example there is no any production space for processing of seafood. The selling products were only sold to regular buyer and the toilets have not been fulfilled (3) strategies that can be done to develop a household business is by promoting the Bajo neighborhood as a central processing of seaweed and sea cucumber to the public, arrange the environment and create a kiosk or sellers as well as seafood processing in order to be a sales center by traditional Tribal villages of origin Torokeku Bajo.

FACTORS AFFECTING THE ECONOMIC POLICY OF FOOD IN INDONESIA Asriani Asriani; Dhian Hedhiansyah
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

Food security is one indicator of economic growth of a country and may reflect the prosperity as well as a benchmark of the the welfare level, particularly in terms of people’s production and consumption. Food security policies need to be supported through increased production of commodities. Corn is one crop with a strategic role due to its position as the main source of carbohydrates and protein. To increase the production of corn, there should be the policy inputs or factors of production done by increasing the planting area and the productivity of corn crops in Indonesia. This study aims to analyze the factors of production that can increase the production of corn farming. The data used are time series data with Nerlove model as the data analysis way. The results indicate that the harvest area factor and productivity factor may influence the increasing of farm production of corn; it thus can serve as the basis of economic policy-making related to the food sector in Indonesia.

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Al Asy Ari Adnan Hakim

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megaaktiva@febi.umkendari.ac.id

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Kota kendari,

Sulawesi tenggara

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Al Asy Ari Adnan Hakim

Contact Email alasyariadnanhakim@febi.umkendari.ac.id

Phone -

Journal Mail Official megaaktiva@febi.umkendari.ac.id

Editorial Address -

Location Kota kendari, Sulawesi tenggara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Al Asy Ari Adnan Hakim

Contact Email
alasyariadnanhakim@febi.umkendari.ac.id

Phone
-

Journal Mail Official
megaaktiva@febi.umkendari.ac.id

Editorial Address
-

Location
Kota kendari,

Sulawesi tenggara

INDONESIA