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Strategi Penguatan Usaha BUMDesa Melalui Peningkatan Kualitas Laporan Keuangan Dina Alafi Hidayatin; Mukti Prasaja; Latifah Anom
Jurnal Abdi Masyarakat (JAM) Vol 7, No 2 (2022): JAM (Jurnal Abdi Masyarakat)-MARET
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.2022.v7.i2.005

Abstract

The government continues to make efforts to increase village development. This is evidenced by the implementation of one of the programs in the form of the establishment of Village-Owned Enterprises (BUMDes). BUMDes was established based on the principles that characterize this business unit. These principles is such as cooperative, balance, tranparansi and accounting. These principles must be implemented in financial management carried out by BUMDes. One of them happened at BUMDes in Bogo Village. This village has the uniqueness as a tourist village, namely kelor village. In the village, BUMDes is also established, Unit Dagang and Kelompok Wanita Tani (KWT) which has made financial statements. Through the qualitative approach used by the researcher and interviewing some of the information in this study, the results are obtained if in terms of transparency, the financial reports that have been prepared in each period have met transparency. This is evidenced by the financial statements that have been prepared and have been informed to the Village Head and local village officials. However, on the other hand, the financial statements they did are not comply with the standards that have been put in place by the Government. Therefore, the need to adjust the financial statements of BUMDes in Bogo Village to the standards set by the Government and the encouragement of cooperation conducted by bogo village with related agencies for the performance of BUMDes is getting better.
Hedonic Shopping Behavior During the Covid-19 Pandemic Eka Adiputra; Dina Alafi Hidayatin
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1939

Abstract

People need money during the Covid-19 pandemic as it is today because of the large number of layoffs and unemployment. The government provides cash assistance to people affected by the pandemic. Cash assistance is to ease the economic burden on the community, but it is indicated that the assistance is used to meet hedonic needs. If true, then the program is not as expected by the government. The purpose of this study is to determine whether social assistance funds are used to meet the needs of life or only for hedonic desires. This study was conducted to analyze the effect of hedonic shopping and money available on impulse buying with positive emotion as an intervening variable. The number of samples in the study was 213 respondents. This study uses Partial Least Square (PLS) analysis. The results showed that the effect of hedonic shopping on impulse buying through positive emotion was positively related (os=0.112; p<0.05). The effect of money available on impulse buying through positive emotion is positively related (os=0,270; p<0,05). Positive emotion will further strengthen hedonic shopping and money available in impulse buying. It is recommended that people who receive cash assistance avoid being in the store for too long because they are afraid that they will receive a store stimulus. Initially, maybe people with funds will not do impulse buying, but if they get comfort, tranquillity, and warmth in the store (positive emotion), they will tend to do impulse buying. It is better for people to determine in advance the products they will buy.Keyword: impulse buying, cash assisement, consumption
Analysis of the Health of Sharia Cooperatives as an Effort for Creative Economy Development in Bojonegoro Regency, Indonesia Nurul Mazidah; Dina Alafi Hidayatin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.954

Abstract

Sharia-based cooperatives are financial institutions that use the principles of an Islamic economic system in running their business. As one of the economic actors, sharia cooperatives take part in the development of the creative economy in Indonesia. Improved management and good service can be done by applying the cooperative health calculation as a form of operational performance evaluation. This is also part of the cooperative development strategy. The purpose of this study was to determine the level of health of AKAS cooperatives. The calculation and analysis method is based on Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. The results of the study concluded that the health of the AKAS cooperative was in a healthy condition from all aspects except the aspects of independence and growth.