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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
Pengelolaan modal kerja guna menjaga likuiditas dan profitabilitas Asadi Asadi; Ahmad Mukoffi; Risky Aprilia Dwi Susanti
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.v16i4.14824

Abstract

This research aims to analyze how working capital management maintains liquidity and profitability in SMEs. The data collection method used in this research is documentation. The analysis technique used is the ratio of liquidity and profitability. The findings of this study indicate that SMEs can maintain their liquidity. SMEs are less able to manage working capital to increase profitability.
Pengelolaan modal kerja guna menjaga likuiditas dan profitabilitas Asadi Asadi; Ahmad Mukoffi; Risky Aprilia Dwi Susanti
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.v16i4.14824

Abstract

This research aims to analyze how working capital management maintains liquidity and profitability in SMEs. The data collection method used in this research is documentation. The analysis technique used is the ratio of liquidity and profitability. The findings of this study indicate that SMEs can maintain their liquidity. SMEs are less able to manage working capital to increase profitability.
STRATEGI EKSTENSIFIKASI PENERAPAN PP NO 46 TAHUN 2013 DALAM UPAYA PENINGKATAN PENERIMAAN PAJAK PENGHASILAN (PPh) DARI WAJIB PAJAK USAHA KECIL DAN MENENGAH KOTA MALANG Asadi Asadi
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 (125.774 KB) | DOI: 10.33366/ref.v4i2.520

Abstract

Penelitian ini untuk mengetahui peningkatan penerimaan Pajak Penghasilan dengan diterapkannya pengenaan pajak 1% dari Omset yang di atur dalam PP No 46 Tahun 2013 pada wajib pajak Usaha Kecil dan Menengah (UKM). Jenis penelitian kualitatif yang mana diperkuat dengan adanya observasi dan wawancara, sedangkan jenis data yang digunakan adalah data sekunder dan data primer. Hasil penelitian adalah (1) Prosedur yang digunakan sudah sesuai dengan Undang-undang yang sudah ditetapkan oleh Direktur Jendral Pajak, dengan mengadakan pemetaan Wilayah, mengamati serta melakukan penyuluhan terhadap pelaku usaha kecil dan menengah. (2) Kurangnya Sumber Daya Manusia yang ada di Kantor Palayanan Pajak Pratama Malang dan kurangnya kesadaran pelaku Usaha Kecil dan Menengah terhadap perpajakan sehingga menjadi hambatan strategi ekstensifikasi untuk pencapaian yang maksimal.
FAKTOR KEMAJUAN TEKNOLOGI DAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN PENDAPATAN UMKM ERA REVOLUSI 4.0 Achmad Nur Fuad Chalimi; Siti Herdinawati; Asadi Asadi
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.v9i2.2758

Abstract

This study was to analyzed technological advances and human resource capabilities factors to increase income in the Industrial Revolution Era during the Covic-19 Pandemic especially in Pasuruan Regency, using quantitative research with questionnaires. The data was analyzed using multiple regression with SPSS analysis tools. The result showed that in this current era of the industrial revolution 4.0, technology was very helpful in the business world, whether it’s micro, small or even medium scale, getting a positive impact. Everything can be accessed, especially in product marketing. The need for involvement of both business owners and employees who work must be able to understand and be directly involved in the use of the technology. Through the use of the marketplace, MSMEs' income has increased. Human resources must have unique knowledge, skills and even motivation to develop a business so that the desired amount of income can be achieved. Human resources are an important factor that must be considered in achieving the company's target goals, namely income that is always increasing so that it can maintain business continuity. The use of technological advances and human resource capabilities affect MSME income in Pasuruan Regency.
TRANSFORMASI DIGITAL DAN FINANCIAL TECHNOLOGY TERHADAP PENINGKATAN PENDAPATAN UMKM DIMASA PANDEMI COVID-19 DI KABUPATEN PASURUAN: Transformasi Digital, Financial Technology, Peningkatan Pendapatan UMKM Asadi Asadi; Hermi Sularsih
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of Digital Transformation and Financial Technology on Increasing MSME Income during the Covid-19 Pandemic in Pasuruan Regency. This type of research is a type of quantitative research with a set sample of 400 respondents. Multiple regression analysis test using SPSS. The results of the study show that the Digital Transformation and Financial Technology variables significantly have a positive effect on increasing MSME income during the Covid-19 pandemic.
Pengaruh penggunaan teknologi akuntansi terhadap efisiensi pengelolaan keuangan UMKM di Kota Malang Yayuk Sulistiyowati; As’adi As’adi
e-Journal Perdagangan Industri dan Moneter Vol. 11 No. 1 (2023): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pim.v11i1.25919

Abstract

Technological progress is driving economic change in all industries. Micro, small and medium enterprises are facilitated to manage their finances efficiently by providing accurate information for stakeholders, both stakeholders and business owners. Knowledge of technology that is still relatively low has an impact on the low ability of micro, small and medium enterprises in utilizing technology. The research objective was to examine the effect of using accounting technology on the efficiency of financial management of micro, small and medium enterprises in Malang City. The data used in this study is quantitative data, while the data source used is primary data with data collection techniques using questionnaires. Simple regression analysis method used in this study. The population in this study is Micro, Small and Medium Enterprises in Malang City. The results of the research show that there is an effect of accounting technology on the efficiency of financial management of micro, small and medium enterprises.