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Economos : Jurnal Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Parepare
ISSN : 26157039     EISSN : 2655321X     DOI : https://doi.org/10.31850/economos
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ECONOMOS : Jurnal Ekonomi dan Bisnis dengan nomor p-ISSN. 2615-7039 dan e-ISSN. 2655-321X. Jurnal ilmiah Ekonomi yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare dengan frekuensi setahun tiga kali yaitu April, Agustus dan Desember sebagai wadah pengembangan Ilmu khususnya ilmu Ekonomi yang berfokus pada ilmu akuntansi, ekonomi pembangunan dan manejemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 148 Documents
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The Application of Sak-Emkm as a Basis For Preparing Msme Financial Statements (Case Study In UD. Kotamobagu Fragrance Light) Makalalag, Magdalena; Hullah, Abdurahman
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.1967

Abstract

Public awareness for entrepreneurship, especially MSME actors by taking advantage of existing opportunities, is not followed by understanding and knowledge about the importance of managing a business well. The business community is still unaware of the importance of good financial records and based on applicable standards. The recording of financial transactions is still carried out simply, and some transactions that should have been recorded were not recorded. Because not carrying out proper accounting records causes MSME actors to lack understanding of the preparation of financial statements. This research aims to apply SAK-EMKM as a Basis for Preparing MSME Financial Statements (Case Study at UD. Kotamobagu Aroma Light). This research uses qualitative research methods with a descriptive approach. Data analysis techniques begin by using content analysis, namely making transcripts of interviews, listening carefully, then writing down the words heard according to what is in the recording. The results showed that UD. Cahaya Aroma Kotamobagu has not prepared regular financial statements. This routine meaning is only when they will offer credit loans at the Bank to get KUR (Kredit Usaha Rakyat). In its creation, the company only fills in the format given incorrectly or only fabricates and does not comply with the actual financial statements. MSMEs do not use consultants or parties who know or understand the manufacturing process better. UD. Cahaya Aroma Kotamobagu also found several obstacles experienced by the preparation of financial statements, namely 1). There is a lack of awareness from MSME business actors in their financial management. 2) lack of human resources who have the ability to prepare financial statements and it is too expensive if business owners use employees to help existing businesses. 3). Management is done by the owner himself, so the owner only thinks about sales every day to be able to make a profit.
Break Even Point Analysis As A Profit Planning Tool In Msmes Cv. Leilem Village Partner Era Minahasa District hullah, abdurahman; makalalag, magdalena
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.1968

Abstract

One of the planning analyses to increase profits that are expected to be used in determining the selling price of a product is through Break Even Point analysis. Through break even points, MSMEs CV. Era Mitra Desa Leilem Kabupaten Minahasa can easily determine the sales volume needed to achieve the desired level of profit. In addition, these business actors will also obtain information on the minimum level of sales that must be achieved so as not to experience losses. The purpose of this study is to analyze Break Even Point as a Profit Planning Tool in MSMEs CV. Era Mitra Desa Leilem Minahasa Regency. The research method used is a qualitative research method with a descriptive approach. Data analysis techniques begin by using content analysis, namely making transcripts of interviews, listening carefully, then writing down the words heard according to what is in the recording. The results showed that the company did not use a clear profit planning method that only followed the number of sales. In addition, in production activities in addition to lack of understanding of employees in the production process, it is also related to the shortage of raw materials that hinder the course of production. Calculation of break even point (BEP) analysis, both in units and in rupiah for the sales of furniture products, CV. Era Mitra Desa Leilem Minahasa Regency can determine the amount of profit on the sale of its products, namely after the sale of 219 units or after obtaining a sales value in rupiah of Rp366,825,000,-. If in 2022 CV. Era Mitra Desa Leilem, Minahasa Regency wants profit to increase by Rp5,000,000 from the profit of the previous period, so the expected amount of profit is Rp65,000,000 CV. Era Mitra Desa Leilem Minahasa Regency had to sell its furniture products as many as 861 sets.
Ibn Khaldun's Thoughts On Production In The Islamic Economic System Nurhaerana, Nurhaerana; Mahsyar, Mahsyar; Damirah , Damirah
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2384

Abstract

The purpose of this study is to provide an explanation of the concept of production according to Ibn Khaldun in the Islamic economic system and its contribution to Islamic economics. This type of research is literature research. The results of this study will be described in the form of text analysis. The approach in this study is to use historical, philosophical and Islamic economic approaches. The primary data in this study are data from books that refer to Ibn Khaldun's thoughts on production in research. Likewise other data related to the subject of research, both the results of documentation and the results of documentation. The results of this study are prepared with stages of orientation, exploration, focused study and conclusions. The conclusion of the study shows that production in Ibn Khaldun's thought is part of sustenance that has so much urgency in economic activity to manage natural resources with effort and hard work from human hands in the production process to meet the needs of human life. Furthermore, in the perspective of Islamic economics, production is part of sustenance in building an Islamic economic system with the foundation of the Qur'an and al-hadith in every production process in economic activity. The last is the contribution of production in the Islamic economic system related to sustenance which aims at the benefit of the community in worshiping and seeking the pleasure of Allah Almighty.
Effect Of Budget Participation, Budget Goals and The Role Of Financial Management Management Regional To Local Government Performance (Case Study On Mamuju Regency Government) Hasbi, Aulia Reski; Mas'ud, Masdar; Junaid, Asriani
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2413

Abstract

This study aims to determine and describe the effect of budget participation and budget targets as well as the role of regional financial management management on the performance of the local government of Mamuju Regency. This research uses quantitative research methods with a survey research form. The population of this study was 32 SKPD questionnaires distributed to each of 3 leaders representing Management, and 1 employee staff (treasurer) in order to get 128 samples. The sampling method uses Purposive Sampling techniques, respondents in this study data testers are carried out using descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results of this study show that the variable of participation in the budget has a positive but not significant effect on the performance of local governments, while the variables of clarity of budget targets and the managerial role of financial managers have a positive and significant effect on the performance of the local government of Mamuju district.
The Influence of Soft Skills and Adversity Quotient on Work Readiness of Students in the Faculty of Economics at Muhammadiyah University Makassar Nasrullah , Nasrullah; Mariana, Lina; Nur Sandi Marsuni; Surya Dharma
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2541

Abstract

Indonesia's optimism to become one of the top 10 world economic powers by 2030. With this target, it is necessary to increase human resources who are ready and globally competitive, especially in higher education institutions. These institutions are expected to produce graduates who are ready for the workforce. However, based on interviews conducted with students of the Faculty of Economics, University of Muhammadiyah Makassar, it has been found that students in the final stages of their studies generally lack optimal preparation for their personal experiences. This is evident from their limited involvement in organizational activities and entrepreneurial ventures. Even when asked about their plans after completing their studies, many students expressed uncertainty and claimed that they were unaware of their future direction. Work readiness must be fostered and developed as early as possible by students to be ready for a career in the future. This research was conducted at the Faculty of Economics, University of Muhammadiyah Makassar. The population in this study was all students at the Faculty of Economics, University of Muhammadiyah Makassar amounted to 5045 from 5 study programs, To obtain a representative sample, sampling was carried out with proportional random sampling techniques with a sample of 371 students. The results showed that: 1) there is a positive influence of soft skills on the job readiness of students of the Faculty of Economics, University of Muhammadiyah Makassar, 2) there is a positive influence of adversity quotient on the job readiness of students of the Faculty of Economics, University of Muhammadiyah Makassar, 3) the influence of soft skills and adversity quotient simultaneously on the job readiness of students of the Faculty of Economics, University of Muhammadiyah Makassar, the magnitude of the influence imultant is 11%.
Entrepreneurial Success Examined through Social Capital and Entrepreneurial Competence among MSME Operators in the PTB Tourist Attraction in Maros City Irwan Abdullah; Firdaus, Ahmad; Nur Sandi Marsuni; Kahar
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2542

Abstract

One area in South Sulawesi Province, precisely in the capital city of Maros Regency, has a downtown tourist attraction known as "Pantai Tak Berombak" (PTB), which stands as one of the iconic landmarks of the Regency. In this tourist attraction, many Micro, Small and Medium Enterprises (MSMEs) operate. These business operators play an important role in the success of their ventures, as they are the driving force behind business operations. Many factors are associated with influencing entrepreneurial success. Among these factors are aspects derived from the entrepreneur himself, including the social capital possessed by the business operators and their entrepreneurial competence. This research will be carried out at PTB (Undulating Beach) Maros City with an estimated time of 12 months. The population in this study of all MSME actors in PTB tourist attractions amounted to 165 MSMEs and to obtain samples, sampling was carried out using simple random sampling techniques. The sample in this study was 117 MSMEs located in the PTB area of Maros City. For research data collection instruments using questionnaires, this technique uses a likeart scale. The results showed that: 1) the picture of social capital is generally categorized as low, the picture of entrepreneurial competence is generally categorized as high and the picture of entrepreneurial success is generally categorized as high. 2) the simultaneous influence of social capital and entrepreneurial competence on entrepreneurial success in MSME actors in PTB Maros City tourist attractions, the magnitude simultaneously is 41%. 3) there is a positive and significant influence of social capital on the success of entrepreneurship in MSME actors in PTB Maros City tourist attractions, and 4) there is a positive and significant influence of entrepreneurial competence on entrepreneurial success in MSME actors in PTB Maros City tourist attractions.
The Influence of Economic Literacy Proficiency and Financial Literacy on Business Performance in Micro, Small, and Medium Enterprises (MSMEs) in the Hanggar Talasalapang Area, Makassar Indriana; Ramli, Muh.; Marsuni, Nur Sandi; Ismawati, Ismawati
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2543

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the driving sectors of the Indonesian economy, including in Makassar City. The development of MSMEs is a priority in Makassar's economic development. Especially in Makassar, there is an area called the Talasalapang Hangar area, which houses MSME clusters that focus on culinary tourism, offering a variety of food and drinks. This research will be carried out in the Talasalapang Hangar Area of Makassar City with an implementation time of 12 months. The population in this study of all MSMEs in the Talasalapang Hangar Area amounted to 155 MSMEs, sampling was carried out using purposive random sampling techniques. The minimum number of samples is 112 MSMEs in the Talasalapang Hangar area of Makassar City. For research data collection instruments using questionnaires in obtaining quantitative data. So in this study it is concluded that: 1) the picture of economic literacy in MSMEs in the Talasalapang Hangar area is generally categorized as low, the picture of financial literacy in MSMEs in the Talasalapang Hangar area is generally categorized as high and the picture of business performance in MSMEs in the Talasalapang Hangar area is generally categorized as low. 2) there is an influence of economic literacy and financial literacy together on business performance in MSMEs in the Talasalapang Hangar area, the magnitude of the influence together is 42%. 3) there is a positive and significant influence of economic literacy on business performance in MSMEs in the Talasalapang Hangar area, and 4) there is a positive and significant influence of financial literacy on business performance in MSMEs in the Talasalapang Hangar area.
UNCOVERING THE PROCESS OF GENDER-RESPONSIVE BUDGETING OF THE PUBLIC SECTOR IN GORONTALO Rahmatia, Rahmatia; Nur, Fuad; Syata, Wahyu Muh.
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2692

Abstract

This research aims to effectively analyze the gender-responsive budgeting process in the public sector that takes gender interests into account in the Gorontalo Provincial Office of Women's Empowerment and Child Protection. This research uses qualitative methods with a qualitative descriptive approach. The data sources are primary data and secondary data. Data collection techniques include observation, interviews, documentation, and literature research. Data analysis techniques use the following steps: data collection, data reduction, data display, verification, and conclusion. The results showed that there were three gender-responsive activities carried out in Gorontalo, namely increasing women's economic productivity, increasing institutional capacity for gender mainstreaming, and institutional strengthening. The management of gender-responsive budgeting starts with gender-responsive budget planning, budgeting gender-responsive activities, implementing gender-responsive budgeting, and monitoring and evaluating gender-responsive budgeting. Through gender-responsive budgeting, it is expected to make a major contribution to the achievement of women's empowerment goals and realize gender welfare and justice in various fields of development in Gorontalo Province.
The Influence of Innovation Strategy on Improving Company Performance by PT. Kencana Energi Lestari, Tbk Samperuru, Eston Septanugrah; Jusni, Jusni; Aswan, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2694

Abstract

Innovation refers to the creation, development, and implementation of new ideas, processes, products, or services that result in significant improvement, progress, or change in a variety of fields. Innovation is a major driver of economic growth, community advancement, and competitive advantage for and organizations. This research is aimed at finding out the impact of process innovation and product innovation on the performance of the company by PT. Kencana Energy Lestari, Tbk. This research uses quantitative methods, while the collection of data is carried out in the form of a questionnaire that is shared to 25 respondents of the officials of PT. Kencana Energi Lestari, Tbk. The results of this research show that: (1) process innovations have a positive and significant impact on the performance of the company by PT. Kencana Energy Lestari, Tbk. (2) product innovations had a positive impact and significant effect on the company's performance by PT. Kencana Energi Lestari, Tbk.
The Role of Local Government In The Development of Human Resources For Songkok Recca MSME Artisans As Local Cultural Products In Bone Regency South Sulawesi Province Hamid, Hendrawati
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2734

Abstract

The economy of Indonesian society is currently largely controlled by micro, small and medium enterprises (MSMEs), therefore these micro enterprises must be developed by the Indonesian government. The purpose of this study is to analyze the efforts made by local governments in developing the quality of human resources for songkok recca MSME artisans. Various problems faced in the development of artisan human resources such as production technology that is still very simple because all production processes are carried out by hand (hand made), business management that is not well organized (aspects of HR management, production management, financial management, marketing management), and inadequate business capital. The research method used is qualitative descriptive, data collection is carried out through semi-structured interviews, observation, focus group discussion (FGD), and literature studies. Respondents were determined by purposive sampling consisting of, Head of Service and Head of Division from related agencies, sub-districts, traditional leaders, and craftsmen. Data analysis is carried out by reducing data, presenting data, and drawing conclusions. To measure the development of artisan human resources that have been implemented by local governments, it is measured using four indicators, namely, HR management, production management, financial management, and marketing management. The results showed that the four indicators analyzed have been running according to the rules but some have not, but the results havehad enough impact on increasing the economic activity of craftsmen, because the profits obtained depend on the quality of the production produced, the better the quality of the products produced, the higher the price so that the profits obtained are also higher.

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