Articles
341 Documents
<![CDATA[Analisis Kinerja Keuangan pada Usaha Mikro Kecil (Studi Kasus Usaha Roti Kacang Mpok Atik di Kota Tebing Tinggi) ]]>
<![CDATA[Tamba, Greace Havana]]>;
<![CDATA[Samosir, Hendrik Elisa Sutejo]]>;
<![CDATA[Siahaan, Audrey Margareth]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.704
<![CDATA[This study aims to find out about the financial performance development of small micro-enterprises in a case study of peanut butter bread in a high-rise city. This research is a kind of field research. (field research). The method used is qualitative descriptive. The data collection techniques used are observations, interviews and documents. The research uses qualitative data from financial statements such as financial position reports and profit and loss reports because in this study the researchers study, analyze and draw conclusions from the financial reports of the enterprise. Based on the results of the research and analysis of the profitability ratio using the formula GPM, NPM, ROA, and ROE show that the enterprise has increased and decreased each year, the financial performance of such enterprise is assessed well in the course of the last 3 years starting from 2021-2023 If the industry average is 30% to assess the good or badness of a enterprise, then that enterprise only good in the calculation of the gross profit margin (GPM) that is above the average of the industry. In the calculation of other profitability ratios, the business of sagu flour has experienced an increase in earning profits. (in-profit). But, the average calculation results of the enterprise starting in 2021-2023 are better than in 2022.]]>
<![CDATA[Pengaruh Manajemen Laba Sebelum Initial Public Offering (IPO) terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sektor Properti, Real Estate, dan Konstruksi Bangunan Melakukan IPO Tahun 2018-2021 yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Sihaloho, Maria Petra Angelina Br.]]>;
<![CDATA[Gaol, Manatap Berliana Lumban]]>;
<![CDATA[Harefa, Meilinda Stefani]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.705
<![CDATA[This study aims to determine the effect of the accrual earnings management before IPO and the real earnings management before IPO on the company's financial performance after the IPO. This study uses secondary data with the object of research on property, real estate and building construction sector companies conducting IPOs in 2018-2021 which are listed on the Indonesia Stock Exchange. There are 32 companies that the became research sample using purposive sampling method. The technique of data analysis in this study is the Multiple Regression Analysis with using SPSS 26 software. The results of data testing conducted in this study indicate that accrual earnings management before IPO has a negative and significant effect on financial performance, while real earnings management before IPO has no significant effect on financial performance.]]>
<![CDATA[Analisis Pengendalian Internal atas Persediaan Barang Dagang pada Alfamidi Belawan ]]>
<![CDATA[Sinambela, Putri Yulia Br]]>;
<![CDATA[Sihombing, Halomoan]]>;
<![CDATA[Samosir , Hendrik Elisa Sutejo]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.706
<![CDATA[Internal control is a very important part so that company goals can be achieved. Without internal control, company goals cannot be achieved effectively and efficiently. Inventory system generally means a system that manages the flow of inventory data related to activities in a company. The inventory system includes a system for recording goods sold, a system for recording goods purchased, a system for requesting and releasing merchandise from the warehouse, a physical counting system, a goods sales returns system. This research aims to determine the implementation of internal control and determine the inventory system at Alfamidi Belawan located at Jl. Belawan I Station, Medan, Belawan City, North Sumatra. The data collection method used was interviews, observation using qualitative descriptive.]]>
<![CDATA[Sistem Akuntansi Dana Kas Kecil di PT Macan Sejahtera Cahaya ]]>
<![CDATA[Siagian, Ika Romauli]]>;
<![CDATA[Siringoringo, Magdalena Judika Br]]>;
<![CDATA[Harefa, Meilinda Stefani]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.707
<![CDATA[Petty cash funds are used to make it easier to manage small purchases or operational costs that often occur every day. The system used in the company is a fluctuating cash system. This research aims to determine the implementation of the petty cash fund accounting system at PT Macan Sejahtera Cahaya. The study used descriptive qualitative method. The data source used is primary data. The data collection method used was interviews and documentation. The data analysis method used in this research is qualitative data analysis. The research results showed that there were expenditures that exceeded the petty cash balance which resulted in the petty cash being underfunded. So, petty cash users use their personal money to carry out transactions when there is a shortage of petty cash funds. Therefore, the outhor recommends that companies use a fixed cash system, because the amount of petty cash funds will be more controlled and there will be no shortage of petty cash funds.]]>
<![CDATA[Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Berastagi ]]>
<![CDATA[Barus, Epi Pransiska Br]]>;
<![CDATA[Siahaan, Audrey M.]]>;
<![CDATA[Sihombing, Halomoan]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.708
<![CDATA[This research aims to find out what influence Financial Literacy has on the Performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is Financial Literacy and the dependent variable is Micro and Small Business Performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research is Conveience Sampling. With a total sample of 35 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that Financial Literacy (X) has a positive, significant effect on the Performance of Micro and Small Enterprises (Y) in Berastagi District. Based on the results of the t test, the Financial Literacy variable has an effect on the performance of Micro and Small Enterprises in Berastagi District by 0.040 (0.040<0.05).]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Kabanjahe ]]>
<![CDATA[Sinulingga, Yosi Delmy Ocha Br]]>;
<![CDATA[Siahaan, Audrey M.]]>;
<![CDATA[Siboro, Danri Toni]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.709
<![CDATA[This research aims to find out what influence accounting information systems have on the performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is the accounting information system, and the dependent variable is performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research was Conveience Sampling, with a total sample of 40 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that the Accounting Information System (X) has a positive, significant effect on the performance (Y) of Micro and Small Businesses in Kabanjahe sub-district. Based on the results of the t test, the accounting information system variable has an effect on the performance of micro and small businesses in Kabanjahe sub-district by 0.001 (0.001<0.05).]]>
<![CDATA[Tinjauan Pengaruh Strategi Penetapan Harga pada Pembelian Barang Melalui Bisnis Digital ]]>
<![CDATA[Suherman, Geri]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.711
<![CDATA[The study tested the price influence of the purchasing strategy of consumer goods. Also what was studied in this study was the influence of the internet (online presence) on informed purchasing decisions. The research is meant to answer the question of how much the price of a competitor affects the purchase of a product, how customers understand the concept of pricing based on the company's value, and how much online prices inform customer purchasing decisions. This paper is descriptive and historical and relies heavily on secondary sources of information. The findings from the data obtained suggest that consumers have a perception of value reflected in the price of the company's products. It also shows that the price of the competitor affects the purchase of the company's products and the online price informs and influences the purchase decision. This study contributes to knowledge on a range of issues related to price strategy and purchase decision-making processes. This research recommends that companies should focus on communicating customer value through price, companies should also pay attention to competitor prices and check how price affects their product purchase.]]>
<![CDATA[Analisis Rasio Keuangan untuk Bisnis yang Berkelanjutan pada Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Jaya, Fitra]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.712
<![CDATA[The aim of this research is to identify the risks encountered by entrepreneurs in running their business. To find the right solutions in taking action when facing business risks. Research methods are qualitative approaches and survey approaches. Business risk involves external and internal factors that can affect business performance and therefore, an effective risk management strategy becomes a must. In an effort to minimize risk, it is necessary to adopt a proactive approach involving rigorous market monitoring, comprehensive risk analysis, and the implementation of appropriate mitigation strategies. Business success is determined not only by potential profits, but also by the company's ability to identify, evaluate, and manage such risks. Businesses that are able to respond to risks quickly to changing environments and integrate risk management principles holistically will have stronger competitiveness. The need to sexually highlight a continuous awareness of risk, the implementation of appropriate strategies, and a good risk management culture in a business can the sustainability and long-term success of a business.]]>
<![CDATA[Penerapan Pencatatan Akuntansi, Penyusunan Laporan Keuangan Pada UMKM ]]>
<![CDATA[Syahputra, Jaka]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.713
<![CDATA[The study evaluated the methods of accounting and financial reporting on two SMEs in the fashion & accessories sector in Tempursari Village and SMEs handicrafts sector in Lebakharjo Village. The research method used is qualitative descriptive, with the use of observations, questionnaires, and direct interviews with SMEs owners Rendis Zalfa Olshop and Abyudaya Craft. The purpose of this research is to analyze the differences in methods of accounting recording and preparation of financial reports between the two SMEs, as well as their impact on financial management and decision-making. The results of the research showed that SMEs Rendis Zalfa Olshop implemented a modern approach using the Qasir application for accounting records, which allows for the preparation of structured and detailed financial reports. Instead, SMEs Abyudaya Craft continued to use a manual method with a cost book, which limits the clarity and regularity in the elaboration of the financial report. This difference in approach affects the analytical ability and efficiency in the financial management of both SMEs, where Rendi Zalfa Olshop is able to have a more detailed financial picture for more accurate decision-making, while Abyudaya Craft still faces limitations in terms of in-depth analysis of financial data.]]>
<![CDATA[Model Pencatatan Keuangan pada Pelaku Usaha Mikro Kecil dan Menengah dengan Pencatatan Akuntansi ]]>
<![CDATA[Deskys, Tri Rasid]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/jmeb.v4i1.714
<![CDATA[Accounting is the activity or process of recording, identifying, clarifying, managing, and presenting data related to a transaction. Accounting is also used as a basis for making appropriate decisions related to the financial condition of the company by using information about the company's value and information about profit / profit. Recordings have become one of the main activities in accounting. Once a transaction is identified, the company will record the transaction in the form of a financial report before communicating the outcome of the record to the parties who need the information report, both internal and external parties of the company. The purpose of the writing of this scientific paper is to obtain results of the importance of transaction documents in the process of accounting recording that will be included in the GF-Accounting program. The suggestion that would be given from this research so that the company can carry out the documentation of every daily transaction and directly record it into the GF-Accounting program so that there is no accumulation at the time of financial reporting.]]>
