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Journal : Proceeding International Seminar of Islamic Studies

UNDERSTANDING OF SMES IN THE PREPARATION OF MSME BOOKKEEPING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN THE COMMUNITY OF PAHLAWAN VILLAGE, BATUBARA REGENCY, NORTH SUMATRA Neng Sri Wardhani; Annisa Ilmi Faried
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

MSME initiatives help create jobs and are very important in helping Batubara District in solving its financial problems to boost the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this study is to determine how well the understanding and readiness of MSME actors and the Pahlawan village community in Batubara Regency to implement MSME bookkeeping based on Micro, Small and Medium Entity Accounting Standards (SAK EMKM) in 2023, which is beneficial for MSME business continuity for MSME actors. Primary and secondary data are used to collect data. Primary data was obtained from the distribution of questionnaires and secondary data was obtained from data from the Cooperative and MSME Office of Coal Regency. This study used a sample of 30 people from Pahlawan village, Batubara Regency, including MSME actors. Because this study discusses the understanding of MSME bookkeeping based on the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM) in Coal Regency, Therefore, descriptive qualitative research methodology in the form of words instead of numbers is used to present the data in this study.
STUDY OF COASTAL TOURISM DEVELOPMENT IN THE EAST COAST OF NORTH SUMATRA PROVINCE Uswatun Hasanah; Annisa Ilmi Faried; Rahmad Sembiring
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to describe and analyze the needs of  tourists both the development of infrastructure, the development of the carrying capacity of hospitality, as well as the carrying capacity of the community and local government, The research method used in this study uses the mix method using scoring analysis.  The results of the scoring analysis found that the problems of coastal tourism in the East Coast Region on average were almost the same, namely infrastructure development, hospitality carrying capacity, and local government carrying capacity. So it needs some recommendation proposals. Such as recommendations for the development of infrastructure carrying capacity, namely accelerating improvements and fulfillment of tourism supporting facilities to provide comfort to tourists while traveling, recommendations for the development of hospitality carrying capacity are action plans for assistance in the implementation of the sapta pesona program to the community. Management / institutional strengthening from the community, government and private sector that is effective to manage tourism (Pokdarwis). And recommendations for developing the carrying capacity of the role of local governments preparing regulations to support east coast tourism activities in North Sumatra Province.
WASTE MANAGEMENT BASED ON CIRCULARITY IN PAHLAWAN VILLAGE, TANJUNG TIRAM SUB-DISTRICT Annisa Ilmi Faried; Rahmad Sembiring; Neng Sri Wardhani
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The problem of waste is multidimensional, so it must be handled regularly. Waste reduction requires a cooperative effort from all parties involved. Accomplishing the Village Sustainable Development Goals (SDGs) in 2030 is one of the cross-sectoral challenges and problems that the Hero Village is trying to solve. This paper aims to look at circularity-based waste management and provide insight on how green recovery stimulus can be achieved. Doing this is to control the negative environmental, economic, social, and rural effects that threaten villages, and to reap the benefits that come from doing so. One reason is because the funds allocated by the government are insufficient for rural waste management. Even for today's trash.