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Journal : Keizai: Jurnal Kajian Ekonomi, Manajemen,

Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM (Studi Kasus Salon Noni di Kuala Pembuang) Olvi Salavia Pahlevi; Sigit Mulyanto
Keizai Vol 1, No 2 (2020): September
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.159 KB) | DOI: 10.56589/keizai.v1i2.161

Abstract

The preparation of financial reports is needed by MSME owners to support their business because with financial reports they can find out the number of profits and losses they get. The purpose of this research is to compile the Noni Salon MSME Financial Statements based on SAK EMKM. This type of research is descriptive through a qualitative approach. The results showed that Salon Noni did not record and prepare financial reports based on SAK EMKM because they did not understand how to prepare the financial statements. Salon Noni MSME Financial Statements as of December 31, 2019, with total assets owned by MSMEs of IDR 140,534,000, total liabilities and equity of IDR 140,534,000, Salon Noni MSME Profit and Loss Report shows net income of IDR 75,217,000. Notes on Salon Noni MSME Financial Statements have been prepared in accordance with SAK EMKM.
Review the Dimensions of Brand Equity (Study on Community of Users of Federal Brand Motorcycle Engine Lubricants in Sampit Early 2021) Bambang Sutejo; Sigit Mulyanto
Keizai Vol 2, No 1 (2021): Maret
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.795 KB) | DOI: 10.56589/keizai.v2i1.178

Abstract

This study aims to determine how the strength of the brand equity of Federal brand motorcycle engine lubricants is seen from the dimensions of brand awareness, brand associations, perceived quality, and brand loyalty. The population in this study is the community of users of Federal brand motorcycle engine lubricants who replace lubricants at a motorcycle repair shop in Sampit. Data was obtained by using a questionnaire which was then analyzed by descriptive analysis. Brand awareness data is measured by percentage calculation, brand association data is measured by the Cochran test, while data on perceived quality and brand loyalty is measured by means. The results of the study show that (1) the dimension of brand awareness of Federal motorcycle lubricants ranks third in the top of mind, second in brand recall, and 4% in brand recognition. Associations related to Federal lubricants are Astra products, lubricants whose quality is tested, durable, and easy to obtain because they are available in various places in Indonesia. Federal lubricant quality perception has a performance level (3.12) lower than the importance level (4.25). From the switcher level brand loyalty to liking the brand, is categorized as good enough as the committed buyer level, it can be seen from the frequency of consumers suggesting and promoting Federal lubricants (3.91), therefore it can be concluded that Federal lubricant brand equity is quite strong.
Pengaruh Cash Conversion Cycle terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2017 Megawati Megawati; Sigit Mulyanto
Keizai Vol 1, No 1 (2020): Maret
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.635 KB) | DOI: 10.56589/keizai.v1i1.148

Abstract

This study aims to determine the effect of the cash conversion cycle on the profitability of manufacturing companies listed on the Indonesian Stock Exchange (BEI). The sampling technique used is purposive sampling. The sample used in this research is 83 companies consisting of 23 companies from the consumer goods sector, 36 from primary industry and chemicals, and 24 from the miscellaneous industry. The dependent variable in this study is profitability proxied to return on assets (ROA). The independent variable is the cash conversion cycle and there are three control variables in this study, namely debt, growth, and size. This research was conducted using multiple linear regression. The result of this research shows that the cash conversion cycle did not affect profitability in the manufacturing sector which is listed on the Indonesian Stock Exchange (BEI).
Penyusunan Laporan Keuangan berdasarkan SAK EMKM (Studi Kasus pada UMKM Pangkalan LPG UD. Ahmad Baihaqi di Kuala Pembuang) Noor Sentya Wati; Sigit Mulyanto
Keizai Vol 2, No 2 (2021): September
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.392 KB) | DOI: 10.56589/keizai.v2i2.203

Abstract

The purpose of this study was to determine the preparation of financial statements based on SAK EMKM at LPG Base UD. Ahmad Baihaqi provides benefits for preparing reports according to accounting standards, such as making it easier for MSME owners to make economic decisions. The descriptive-qualitative research method was used in this study. Sources of data are primary data and secondary data. The results of the research that has been carried out from January 1 to March 31, 2021, are in the form of a statement of financial position showing assets, liabilities, and equity of IDR 71,915,250, an income statement showing a profit of IDR 8,647,000 and notes on the LPG Base financial statements. UD. Ahmad Baihaqi.