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All Journal Majalah Ekonomi Kajian Moral dan Kewarganegaraan
Andrianto
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM DAN ANALISA COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN MONA HIJAB FASHION Putria; Sjamsul Hidayat; Andrianto
Majalah Ekonomi Vol 26 No 1 (2021): Juli 2021
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol26.no1.a3953

Abstract

The purpose of this research is to provide a comprehensive understanding and preparation of financial records so as to produce accountable financial reports for use by interested parties. This research is a qualitative descriptive study. Data collection techniques used by interviews, observation and documentation. The data used are primary data and secondary data. The results of the study produce reports in accordance with SAK EMKM which consists of income statements, statements of financial position and notes to financial statements. From the preparation of the financial statements, Mona Hijab Fashion in 2019 experienced a loss, this is because there is no preparation of financial reports according to EMKM standards so this also affects the analysis of financial performance in the business.
Praktik Fraud Dalam Kasus Kepailitan Perusahaan Tanti Wulandari; Andrianto; Ma’ruf Syaban
Majalah Ekonomi Vol 26 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a4741

Abstract

This research aims to knowing Fraud Practices that occur in the Bankruptcy process in a company such as well as fraud in the implementation of the process of recording financial statements, effectiveness Internal control, strengthening the code of ethics and triggering the attitude of the Company's leaders. This research approach uses descriptive qualitative research methods and uses Inductive data analysis. Through triangulation techniques, researchers conduct data mining regarding fraud that occurred before the company was declared bankrupt by using data collection techniques with interviews with companies and curators who help deal with this case and then observe the object of research on the data related to fraud. The results of the study show that the practice of fraud often occurs in companies experiencing bankruptcy, in this case in several Processes settlement of bankruptcy, the company has the potential for fraud to occur in it, including Fraud in the Company's financial process, one of which is the Board of Directors combining finance personally with the Company's finances, in addition at the time of the bankruptcy determination tracing only based on the facts of assets alone does not consider the existence of financial statements owned by the company in previous periods. Conditions for Fraud This causes the company to go bankrupt.
Kesiapan Orang Tua di Kawasan Ketintang Baru Kelurahan Ketintang Surabaya dalam Menghadapi Peluang Cyber Bullying pada Anaknya ANDRIANTO; OKSIANA JATININGSIH
Kajian Moral dan Kewarganegaraan Vol 6 No 3 (2018): Kajian Moral dan Kewarganegaraan (Jilid 1)
Publisher : Universitas Negeri Surabaya (Unesa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/kmkn.v6n3.p%p

Abstract

Tujuan penelitian ini adalah (1) mendeskripsikan pengetahuan orang tua di Kawasan Ketintang Baru Kelurahan Ketintang Surabaya tentang cyber bullying , (2) mendeskripsikan strategi orang tua di Kawasan Ketintang Baru Kelurahan Ketintang Surabaya dalam menghadapi peluang cyber bullying pada anaknya. Landasan teori dalam penelitian ini adalah Teori Pilihan Rasioanl dari James S. Colleman. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian naratif. Sedangkan teknik pengumpulan data pada penelitian ini menggunakan teknik observasi, wawancara dan dokumentasi. Informan dari penelitian ini berjumlah delapan orang tua yang masih memiliki anak usia remaja. Hasil penelitian menunjukan bahwa orang tua kurang siap dalam menghadapi peluang cyber bullying yang saat ini mengancam anak-anaknya dan orang tua belum cukup cakap dalam memonitoring ketika hand phone anak dipassword. Hal tersebut ditunjukan dengan orang tua yang belum canggih dalam menggunakan hand phone, belum mengetahui cyber bullying, strategi yang digunakan lebih banyak dengan cara menasehati, tidak bisa dan belum pernah membuka password hanphone anak. Kata Kunci: Kesiapan, Orang Tua, Cyber Bullying The purpose of this research is (1) to describe parents knowledge at Ketintang Baru region of Ketintang Surabaya about cyber bullying, (2) to describe parents strategy in Ketintang Baru, Ketintang district Surabaya in facing cyber bullying opportunities for their children. The theoretical basis for this research is the Rational Choice theory from James S. Colleman. This research uses a qualitative method with narrative type of research. Whilst the data technique collection in this research uses observation technique, interview, and documentary techniques. The total Informants of this study are eight parents who still have children at teen-age. The result of this research showed that the parents are not ready to face the opportunities of cyber bullying that currently threaten their children and parents that are not capable enough to monitorize when their children’s hand phone are locked with password. This is shown by the parents who are not capable enough in using hand phone, have not kno about cyber bullying, the strategy used are often with advising, cannot and have not opened their children’s locked phone. Keywords: readiness, parents, cyber bullying
Co-Authors Alanna Sari Pratikto Ma’ruf Syaban Oksiana Jatiningsih Purwo Sri Rejeki Putria Rurus Suryawan Sjamsul Hidayat Tanti Wulandari