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Karona Cahya Susena
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INDONESIA
Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 294 Documents
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Accountability For Financial Management Based On Isak 35 On The Financial Reports Of Non-Profit Organizations For Prosperity (Case Study At The Taqwa Muhammadiyah Mosque Kp. Dadap City Of Medan) Rezeki, Sri; Harmain, Hendra; Tambunan, Khairina
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.180

Abstract

This study aims to determine the problem of recording the financial statements of the Taqwa Muhammadiyah Mosque which are still simple and not in accordance with the applicable Financial Accounting Standards Interpretation, namely ISAK 35. The purpose of this research is to examine the prosperity of the mosque and aims to find out how ISAK 35 is implemented at the Taqwa Mosque. Muhammad Kp. City of Medan. The type of research that the authors use is field research with qualitative methods. The technique used is in the form of documentation and interview techniques, namely the data contained in the financial reports of the Taqwa Muhammadiyah Mosque for the period of January 2023 which were compiled by the management of the Taqwa Muhammadiyah mosque. The results of the research show that the recording of financial reports carried out by the Taqwa Muhammadiyah Mosque has 5 components, namely a report on financial position of Rp. 22,178,500 while the comprehensive income report is Rp. 3,786,000, Report on changes in net assets of Rp. 22,178,500, the cash flow statement amounted to Rp. 22,178,500, and notes to the financial statements. And the mosque has been said to be prosperous because apart from the infaq box, the mosque's income is also in the distribution of building rent.
Analysis Of Allocation Of Village Funds Through The Establishment Of Village Owned Enterprises (Bumdes) (Case Study On Bumdes Paya Tungel In Jagong Jeget District) Nurjanah, Putria; Marliyah; Ahmad Hasibuan, Nur Fadhilah
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.181

Abstract

This study aims to analyze the allocation of village funds in supporting the development and empowerment of MSMEs through the establishment of BUMDes in Paya Tungel Village and identify the impact of allocating village funds through BUMDes on the development and empowerment of MSMEs in Paya Tungel Village. Paya Tungel Village, as a village in Central Aceh, has formed a Village-Owned Enterprise (BUMDes) in managing village funds with considerable potential for natural and human resources. BUMDes play an important role in improving the welfare of the local economy. By managing economic businesses based on local potential and resources, BUMDes create jobs, increase income, and reduce poverty rates in the village. By building a local-based economy, village communities become more economically independent. BUMDes can assist in developing local businesses, support farmers and small entrepreneurs, and take advantage of existing market opportunities to increase income and employment in the village. By focusing on local-based economic development, villages have a greater chance of achieving long-term economic sustainability. BUMDes can design programs that prioritize environmental protection and maintain a balance between economic growth and natural resource preservation.
Analysis of the Implementation of the Government Financial Accounting System in Improving the Quality of Regional Government Financial Reports (Case Study at the Sunggal Sub-District Office, Deli Serdang Regency) Ritonga, Jukhairia; Siregar, Saparuddin; Ilhamy Nasution , Muhammad Lathief
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.183

Abstract

This study seeks to determine how the use of the government financial accounting system affects the caliber of local government financial reports in the Sunggal District Office, Deli Serdang Regency,. This study employs a qualitative descriptive methodology and uses interviewing and documenting as data collecting approaches. According to the study's findings, the Sunggal District Office in the Deli Serdang Regency might benefit from the installation of a government financial accounting system by producing better financial reports.
Analysis of Accountability and Transparency in Management of the Village Revenue and Expenditure Budget (APBDes) in Pakkat Hauagong Village, Humbang Hasundutan District Simamora, Wardah T.; Dalimunthe, Ahmad Amin; Daulay, Aqwa Naser
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.184

Abstract

This study focuses on APBDes because they have a significant impact on development in the Village, with the potential to improve public services, community participation, and welfare, but there are general problems in managing village budgets related to lack of accountability and transparency and not complying with the existing provisions of the village head, which causes community protests and the need for increased oversight and control. This study aims to analyze the implementation of the management of the Village Revenue and Expenditure Budget (APBDes) in Pakkat Hauagong Village in fulfilling the principles of accountability and transparency in accordance with Permendagri No 20 of 2018. This research uses qualitative research methods by collecting data through observation, documentation and interviews. The analytical tool used is the indicators for each stage of APBDes management based on Permendagri No 20 of 2018. The results of the study show that Accountability and Transparency in APBDes Management in Pakkat Hauagong Village are in accordance with Permendagri No. 20 of 2018, it was found that the implementation of Accountability was in accordance with a percentage rate of 93% in the planning, administration, reporting and accountability stages, although there was one aspect in the implementation stage that was not fully in accordance with the provisions. Meanwhile, the implementation of Transparency is quite in accordance with the percentage level of 67%, although there are still improvements, especially related to the completeness of the information conveyed through bulletin boards and written reports.
Analysis of Application of Accounting Systems and Procedures In Village Fund Management (Case Study of Sukaramai Village, Kec.Sei Balai of Batu Bara Regency) Ruliana, Ruliana; Nurlaila, Nurlaila; Harahap, Muhammad Ikhsan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.185

Abstract

This research was conducted with the aim of knowing how to apply accounting systems and procedures that are implemented in the Sukaramai Village office. This research is a qualitative research using a descriptive approach. Data collection techniques used are observation, interviews and documentation. The results of the study show that the accounting systems and procedures for financial management in Sukaramai Village are in accordance with Permendagri Number 20 of 2018. It's just that in the accounting system, Village officials have insufficient human resources, so they experience difficulties managing the accounting system. Then in the accounting procedures at the Sukaramai Village Office there were recording errors in reporting the realization of the 2020 budget. Even though the Village had attended training held both from the District and from the Regent the Village apparatus still experienced difficulties in terms of the accounting system. Even so, the Sukaramai Village officials are still trying and trying to work optimally.
Analysis Of Implementation Of Psak 112 Concerning Wakaf Accounting At Nazhir Center For Productive Waqf Development Mui, North Sumatra Damayanti, Alfina; Sugianto; Atika
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.186

Abstract

This research is a qualitative research that aims to answer questions about how PSAK 112 is implemented at the MUI North Sumatra Productive Waqf Development Center and what are the obstacles faced by PSAK 112 at the MUI North Sumatra Productive Waqf Development Center Nazhir. The method used is descriptive qualitative research method. Data collection is done by interview, observation, and documentation. The data collection involved supervisors and treasurer of the North Sumatra MUI Productive Waqf Development Center. The results of the research obtained are that Nazhir Center for Productive Waqf Development MUI North Sumatra has implemented financial reports in accordance with PSAK 112 on recognition, measurement, presentation which includes a statement of financial position, a report on detailed assets, and a statement of cash flows. However, the notes to the financial statements are not fully in accordance with PSAK 112 because there is no written explanation regarding the nadir accounting policies applied by the Productive Waqf Development Center as well as information regarding nadir which is explained narratively in the financial statements. The MUI North Sumatra Productive Waqf Development Center is a social institution that relies on trust in the community. That way, it is expected that the nadir can include information about the nadir which is explained in a narrative manner by completing financial reports in accordance with PSAK 112.
The Effect Of Production Costs And Operational Costs On Net Profit Of Jamu Dapoer Niswah Medan Marelan District Putri, Sri Eka; Anggraini, Tuti; Nurwani
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.187

Abstract

This study aims to determine the effect of production costs and operating costs on net income partially and simultaneously. This type of research is quantitative research with an associative approach. The location of this research is UMKM Jamu Dapoer Niswah, Medan Marelan District. The data used is secondary data. Secondary data in this study is in the form of profit and loss statements for 2020 – 2022. The population and research sample totaled 36 months, starting from January 2020 to December 2022 using a saturated sampling technique. The analytical method used is descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, partial significant test (t statistical test), simultaneous significant test (F statistical test) and R2 test (coefficient of determination). by using SPSS 25 software. The results showed that (1) The test results showed that the production cost variable obtained a t-count value of 3.021 ≥ t-table of 1.68830 and a significance value of 0.005 ≤ 0.05. Therefore it can be concluded that the production cost hypothesis has a positive and significant effect on net income. (2) The test results show that the operational cost variable has a t-count value of 8.477 ≥ t-table 1.68830 and a significance value of 0.000 ≤ 0.05. Therefore, it can be concluded that the production cost hypothesis has a positive and significant effect on net income. (3) The test results show that the variable production costs and operational costs obtain an F-count value of 3095.702 ≥ F-table 3.28 and a significant value of 0.000 ≤ 0.05, it can be concluded that the variable production costs and operating costs simultaneously significant effect on net income.
Analysis of the Application of SAK EMKM in Small and Medium Enterprises Panglong Karya Pribumi Aek Kuasan District, Asahan Regency Syahputra, Dimas; Nurbaiti; Syafina, Laylan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.188

Abstract

The purpose of this study was to analyze the suitability of financial statements based on the application of accounting based on SAK EMKM to UKM Panglong Karya Pribumi Jln Besar Sengon Sari No 21 Dusun II, Aek Kuasan District, Asahan Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from UKM Panglong Karya Indigenous. The data collection technique in this study used observation, interview and documentation techniques and the analysis technique used was data reduction, data presentation and conclusion. Based on data analysis, the results of the study show that Panglong Karya Indigenous UKM have implemented accounting but the recording of financial reports is still done manually and is very simple and its application does not follow the provisions in SAK EMKM. The financial statements made by UKM Panglong Karya Pribumi are only in the form of a profit and loss statement, while there is no report on financial position and notes on financial statements. The obstacle that caused the Panglong Karya Indigenous UKM to not implement was that they did not know and understand the preparation of business financial reports based on Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).
The Effect of the Implementation of Regional Financial Management Information System (SIMDA) and Human Resource Competence on the Quality of Financial Reports (Case Study On Regional Work Units In Sukabumi Regency) Yunita, Nissa; Noor, Iqbal; Suherman, Acep
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.261

Abstract

This study aims to determine the effect of applying regional financial management information systems (SIMDA), competence of human resources on the quality of financial reports. And the independent variables used in this study are the Implementation of the Regional Financial Management Information System (SIMDA), Competence of Human Resources, while the dependent variable used is the Quality of Financial Statements. And the method used is quantitative and associative methods. The data collection technique used in this study was in the form of a questionnaire or questionnaire and used a Likert scale. And for the sample used there are 70 samples from 10 agencies that are in the Regional Work Unit (SKPD). The results of this study indicate that the Regional Financial Management Information System (SIMDA) has a significant and positive effect on the quality of financial statements. And this is indicated by a significant value of 0.000 <0.05 and a t-count value of 4.012 > 1.996, while for Human Resource Competence it has a significant and positive effect on the Quality of Financial Statements. And this is indicated by a significant value of 0.024 <0.05 and a calculated t value of 2.306 > 1.996, which means that both variables have a significant and positive effect on the quality of financial statements.
Analysis of the Murabahah contract financing system on People's Business Credit (KUR) at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman Safitri, Mutiara Rintan; Kartini, Tina; Martaseli, Evi
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.262

Abstract

Murabahah financing is a transaction of selling goods by stating the acquisition price and profit (margin) agreed upon by the seller and buyer. Murabahah is a type of buying and selling that is permitted by sharia and is a business interaction or muamalat tijariyah. The legal basis for buying and selling Murabahah is found in the Qur'an, Al-Hadith and Fatwa of the National Sharia Council (DSN-MUI). Public knowledge about KUR financing has not been widely distributed, 7 out of 10 Prospective Customers do not know how the KUR application process is, Prospective Customers do not understand the KUR application procedure, Prospective Customers do not meet the requirements that have been set. This study aims to determine the Murabahah Financing System on People's Business Credit (KUR) and Analyze the feasibility of Murabahah Financing on People's Business Credit (KUR) at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman. The method used in this study is qualitative research method with a descriptive approach. This study used primary and secondary data sources through observation, interviews and documentation. Based on the results of the study, it shows that the financing system for Murabahah contracts on People's Business Credit (KUR) uses a Murabahah bil wakalah contract. The system for applying for People's Business Credit (KUR) financing that is implemented at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman is in accordance with the Standard Operating Procedures (SOP) set by the Financial Services Authority (OJK) which includes several stages, namely: the stage of submitting financing and verifying documents (Free Screening), the stage of financing analysis, the stage of visits (surveys), the stage of giving decisions (terms for financing approval), the stage of proof of documents and contracts, the stage of financing disbursement and the monitoring stage. In analyzing the feasibility of financing People's Business Credit (KUR) PT. Bank Syariah Indonesia has implemented the 5C Principles according to theory (M. L. I. Nasution, 2018), namely Character, Capital, Capacity, Conditions, Collateral (Guarantee).

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