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ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Published by Lembaga Yasin Alsys
ISSN : 28094484     EISSN : 28094093     DOI : -
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
The journal aims to provide a forum for scholarly understanding of the field of education and plays an important role in promoting the process that accumulated knowledge, values, and skills. Scientific manuscript dealing with education, and science topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, and scientific reviews in education.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 32 Documents
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Search results for , issue "Vol 5 No 2 (2025): APRIL" : 32 Documents clear
Keberadaan Pagar Laut di Wilayah Kabupaten Bekasi: Respon Masyarakat dan Dampak yang Ditimbulkan Aulia, Muhammad Fikriansyah; Zid, Muhammad; Seta, Ananto Kusuma; Setiawan, Cahyadi
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5554

Abstract

The construction of illegal sea fences in Tarumajaya District, Bekasi Regency, has restricted fishermen's access to marine resources, triggering environmental degradation, economic decline, and social conflict. This study aims to analyze the impacts of sea fence construction in Bekasi Regency from environmental, social, and economic aspects, as well as the responses of coastal communities in Bekasi Regency. This research uses a qualitative approach to explore the social and economic dynamics of coastal communities through observations in Tarumajaya District, Bekasi Regency, as well as in-depth interviews with fishermen, policymakers, and affected communities. The findings reveal that, from a social perspective, the sea fences have triggered horizontal conflicts among fishermen due to competition over fishing grounds and have led to social exclusion, worsening the welfare of coastal communities. From an economic standpoint, reduced catches have caused a decline in fishermen's incomes and forced some to switch professions, though alternative job options often lack comparable stability.
Analisis Perlakuan Akuntansi Penjualan Konsinyasi pada Minimarket S_Mart Kuala Tungkal Baining, Mellya Embun; Faturahman, Faturahman; Sari Usda, Fitri Nadia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5566

Abstract

This research is motivated by the importance of accuracy in recording consignment sales transactions which are still an obstacle for retail businesses, especially at Minimarket S_Mart Kuala Tungkal. Lack of understanding of proper accounting treatment causes financial information not to be presented reliably, thus affecting the decision-making process. This study aims to analyze the accounting treatment of consignment sales and assess its conformity with financial accounting standards. The research used a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation, with the research subjects consisting of shop owners, treasurers, and transaction and bookkeeping documents. Data analysis was carried out descriptively qualitatively through the stages of reduction, presentation, and conclusion drawing.The results showed that Toko S_Mart applies the non-separate recording method in reporting consignment sales and regular sales, which is considered to facilitate daily operations but limit the accuracy of detailed profit analysis. In addition, inconsistencies were found in revenue recognition and recording transactions that were not fully in accordance with accrual accounting principles. In conclusion, although recording practices reflect a basic understanding of consignment transactions, there is a need to improve technical rigor and the use of more detailed recording methods in order to produce financial statements that are relevant, reliable and useful to management in making decisions.

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