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Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM Hermi Sularsih; Sukarno Himawan Wibisono
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p12

Abstract

The purpose of this research is to explain how financial literacy, information system technology, and internal control on the quality of financial reports in the era of the industrial revolution. The study used a descriptive quantitative method of 437 MSME in Pasuruan Regency and multiple regression analysis with primary data and purposive sampling as the method of selecting samples. The results of this research indicate that financial literacy (X1), information system technology (X2), have an effect on the quality of MSME financial reports in the revolutionary era 4.0, while internal control (X3) has an effect but is not significant on the quality of MSME financial reports in the revolutionary era 4.0. Keywords: Financial Literacy; Information Systems Technology; Internal Controls; Quality.
STRATEGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 DI KABUPATEN PASURUAN Hermi Sularsih; Akhamad Nasir
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v8i2.1982

Abstract

The purpose of this study is to determine the strategies implemented by micro, small and medium enterprises (MSMEs) to face the era of the industrial revolution 4.0. The method used in this research is a qualitative method with descriptive analysis techniques using data reduction, data presentation and conclusion and SWOT analysis. The informants in this study were food and beverage micro, small and medium enterprises (UMKM) registered at the Office of Cooperatives and Micro Enterprises in Pasuruan Regency. The results of this study are the position of the food and beverage business SMEs in facing the Industrial Revolution Era 4.0 in Pasuruan Regency is in cell V of the IE matrix. Strategies that can be applied include the Strategy Opportunities (SO) strategy by maximizing the strengths owned and paying attention to all market opportunities. This strategy needs to be supported by efforts to increase manpower/human resources with technological capabilities, strategic locations and the availability of relatively cheap raw materials with government support.
Analisis modal kerja untuk meningkatkan profitabilitas Yuniar Ambarwati; Hermi Sularsih; Datuk Maralelo Siregar
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 9 No. 3 (2020): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v9i3.12528

Abstract

The research objective was to determine the working capital management of UD. Nila Kencana and to see the management of working capital in increasing the profitability of UD. Nila Kencana. In this study, the type of research chosen is descriptive research with a quantitative approach or field research, which is a research method that is inductive, objective, and scientific in which the data obtained is in the form of numbers or statements that are scored, and analyzed by analysis. statistics. The results showed that the level of networking capital increased in 2017-2018. Management of current and current assets in an effective way using the right policies will provide results in the form of profits that are planned for working capital management in 2016-2017 which is effective with working capital management balanced with an increase in company profits. Meanwhile, in 2017-2018 the effectiveness of increasing working capital was not matched by an increase in company profits. Meanwhile, in 2017-2018 the effectiveness of increasing working capital was not matched by an increase in company profits. This is due to an increase in the cost of goods manufactured which indicates an increase in the level of purchases in 2018 and has an impact on the cost of goods sold. Keywords: Working capital, Profitability, Financial ratio
Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19 Hermi Sularsih; Soko Wikardojo
Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i2.12551

Abstract

This research aims to determine the effect of morality and awareness on MSME taxpayer compliance. Based on the data obtained in Gempol District, there are 400 MSMEs. The sample is a collection of subjects that represent the population. The sampling technique used was the purposive sampling method with several criteria: 1) The business is engaged in manufacturing. 2) A business that has been around for more than 5 years. 3) MSMEs that have NPWP. Based on the criteria in determining the number of samples of 255 MSMEs that meet the criteria. So that in this case, the number of samples in the study amounted to 255 MSMEs. Multiple regression analysis tests using SPSS. The results of the study state that significantly the morality variable has a positive effect on MSME taxpayer compliance and awareness variables also affect the compliance of MSME taxpayers.  
PENGARUH GENDER TERHADAP INDEPENDENSI AUDITOR KOTA MALANG Hermi Sularsih
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.232 KB) | DOI: 10.33366/ref.v4i2.521

Abstract

Penelitian dilakukan untuk mengetahui pengaruh gender terhadap independensi auditor. Data ini dikumpulkan dengan model skala Likert. Data yang terkumpul dianalisis menggunakan uji regresi dengan program Statistical Package for Social Sciences (SPSS) 17.0 for Windows. Metodologi penelitian adalah jenis penelitian kuantitatif yang mana diperkuat dengan adanya kuisioner, sedangkan jenis data yang digunakan adalah data primer. Hasil analisis dapat diketahui bahwa nilai Adjusted R Square sebesar 0,895, artinya kontribusi variabel gender dalam menjelaskan variabel independensi auditor sebesar 0,895 atau 89,5%. Sedangkan 10,5 % dijelaskan oleh variabel lainnya, misalnya profesionalisme, kompetensi dan religi.
Strategi UMKM dalam meningkatkan pendapatan dimasa pandemi Covid-19 guna mempertahankan kelangsungan usaha di era revolusi industri 4.0 (studi pada UMKM makanan dan minuman di Kabupaten Pasuruan) Hermi Sularsih; Akhamad Nasir
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14770

Abstract

The purpose of this research is to find a strategy to increase MSME income during the COVID-19 pandemic to maintain business continuity in the era of the Industrial Revolution 4.0. The general goal is to increase the knowledge of MSME actors during the COVID-19 pandemic and increase the income of small and medium enterprises (MSMEs) for business continuity in Pasuruan Regency in the era of the Industrial Revolution 4.0. The method used in this study is a qualitative method using descriptive techniques, such as data reduction, data presentation, and concluding SWOT analysis. Informants in this survey are the Office of Cooperatives and Micro Enterprises and SMEs in Pasuruan Regency. The results showed that the Matrix Internal Factors (IFAS) and External Factors (EFAS) showed that MSMEs in the food and beverage business were located in cell V in identification, segment growth, investment choice, and specialization. The strategy that micro food and beverage businesses must be carried out in Pasuruan Regency to increase income to maintain their business in the face of the 4.0 industrial revolution. During the covid 19 pandemic, namely, on Strength Opportunity (SO), strategies used strength to take advantage of external opportunities were created.  
Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Vindi Slamet Sesari; Ahmad Mukoffi; Hermi Sularsih; Fidyah Arini Kusuma Wardhani
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2420

Abstract

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.
Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan Rif’atul Fitriyyah; As’adi As’adi; Hermi Sularsih
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 9 No. 3 (2020): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v9i3.12527

Abstract

The purpose of this research is to know whether the financial statements of the business of love are in accordance with the SAK EMKM and to find out the obstacles in making reports. Data collection methods that will be carried out by researchers are: (1) Interview (2) Observation (3). Documentation. The results of interviews, observations and documentation carried out on the love business show that the business owner keeps records and makes bookkeeping reports. However, the owner admits that keeping records and compiling simple accounting reports is in accordance with the needs of the business owner. Recording and preparation of bookkeeping reports are still not in accordance with the science of accounting, because the recording does not show the stages like those in the accounting cycle and recording can only be understood by the business owner himself. The records carried out by Usaha Sayangan also do not show accurate results, because they do not carry out routine records and finances are still mixed with personal finances. Keywords: Accounting implementation SAK EMKM, Financial statement preparation
PENGARUH KUALITAS SDM DAN PENERAPAN SISTEM AKUNTANSI SAK EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN GEMPOL Soviatur Rochmah; Hermi Sularsih; As'adi As'adi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2913

Abstract

The purpose of this study was to determine the effect of the quality of human resources and the application of the SAK EMKM accounting system on the preparation of MSME financial reports in Gempol sub-district. Causality research with survey method is used as this research method. The owners of MSMEs registered with the Pasuruan Regency Cooperatives and MSMEs are the research population. The method of determining the sample that has been using was Purposive Sampling method with several criteria. Respondents in this study were 98 MSME owners. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The research findings were the quality of human resources, and the application of the SAK EMKM accounting system has an effect on the preparation of MSME financial reports in Gempol District because competence is needed to present quality reports.
Pemberdayaan UMKM Telur Asin Melalui Sistem Akuntansi dan Strategi Pemasaran As'adi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.35

Abstract

Various parties responded to the economic situation in Indonesia. Each program is designed to address a certain issue, such as poverty. However, the proper approach to poverty alleviation has yet to be discovered. The lack of understanding of SME owners in various matters is one of the roadblocks to success in poverty alleviation efforts. One of the cases was found in salted egg SME owners’ lack of understanding on the accounting system in accordance with applicable standards. This situation has an impact on business continuity. It is necessary to empower them in the form of assistance and training for accounting systems for salted egg SMEs in Kecamatan Lowokwaru. The results of the community service show an increase in understanding of the accounting system and marketing strategy, which is hoped to help salted egg SMEs in the are grow in the future.