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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Atika Atika
Ekonomi Islam, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance

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Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mekar Jaya Abadi Desa Sei-Limbat Dinda Anggi Nurhayati; Saparuddin Siregar; Atika Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3677

Abstract

BUMDes Mekar Jaya Abadi is a BUMDes in Langkat, located in Sei-Limbat village. BUMDes Mekar Jaya Abadi is an economic institution formed since 5 years and engaged in savings and loan business, trade, PPOB run by the village community. SAK ETAP is a standard created to be used in Financial Reporting published for many purposes for non-public organizations, that is, organizations without significant public responsibility. The purpose of this study is to explain the presentation of the Financial Statements of BUMDes Mekar Jaya Abadi, to compare the financial statements of BUMDes Mekar Jaya Abadi with SAK ETAP and also to explain whether the financial statements of BUMDes Mekar Jaya Abadi is in accordance with SAK ETAP. This study uses qualitative methods with descriptive approach. Sources of research data are primary data and secondary data. The results showed that the Financial Statements of village-owned enterprises (BUMDes) Mekar Jaya Abadi sei-Limbat village has not implemented SAK ETAP. Accounting practices in BUMDes referring to SAK ETAP (2013) have not been implemented due to lack of knowledge of BUMDes management regarding SAK ETAP. BUMDes Mekar Jaya Abadi desa Sei-Limbat only presents the balance sheet and Income Statement. And in each financial statement does not present the minimum items as stipulated in SAK ETAP.
Pengaruh Shopee Paylater, Endorsment, Dan Sikap Tabzir Terhadap Impulse Buying Pada Produk Kosmetik Khoiriah Amalia Siregar; Tuti Anggraini; Atika Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3772

Abstract

Nowadays, it is not uncommon for students to collect various beauty products so that from day to day the existing cosmetic products are also more varied and increasingly in demand. In determining a suitable product, of course, students tend to choose randomly without first finding out which product they need. So the student will buy the same type of product more than one to try it first and then will determine which product is more suitable for him. In this case, the characteristics of unplanned purchases (impulse buying) are caused by the stimulation of the shopping environment, such as the ease of online shopping payment methods with one of the shopee paylater applications, and also due to the superiority of the products delivered in cosmetic product endorsement ads, consumers will be willing to sacrifice something to get the cosmetic products they want instead of the cosmetic products they need. This study used a survey method by distributing questionnaires to 107 respondents. Sampling technique in this study is probability sampling. The analysis used in this study is a multiple linear regression analysis. The results showed that partially variable shopee paylater (X1), endorsement (X2), and attitude tabzir (X3), significant effect on impulse buying on cosmetic products among students of the Faculty of Economics and Islamic Business UINSU because significant value < 0.05. This obtained a significant value of shopee paylater 0.042, endorsement 0.004, and tabzir attitude 0.017. The effect of shopee paylater variables partially on student buying interest is 31.0%, endorsement variables are 28.2%, and tabzir attitude variables are 23.8%. Simultaneously variable shopee paylater (X1), endorsement (X2), and attitude tabzir (X3). Significant effect on the buying interest of students of the Faculty of Islamic Economics and business with a significant value of 0.000 < 0.05 and the effect of 41.9%.
Analisis Pengaruh Sistem Pembayaran Non Tunai Terhadap Pertumbuhan Ekonomi Indonesia Dengan Inflasi Sebagai Variabel Intervening Dalam Perspektif Ekonomi Islam Hana Ayunda Purba; Isnaini Harahap; Atika Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4022

Abstract

Indonesia's economic growth has decreased over the past 10 years starting from 2010 to 2021The decline in economic growth declined sharply in 2020 marked by the emergence of the rapid spread of the COVID-19 outbreak in Indonesia which had a major impact on the Indonesian economy. According to Islamic economic studies, economic growth is not only measured by the volume of goods and services produced in a certain period. But also continuous changes in religious, social and community aspects. This study aims to obtain empirical evidence of the effect of non-cash payment systems (number of ATM/debit card transactions and number of credit card transactions on the dependent variable, namely economic growth through inflation as an intervening variable. The type of data used in this study is secondary data in the form of time data monthly series with the period from 2016 to 2021 published by Bank Indonesia and the Central Statistics Agency through the official website.The data analysis technique uses a path analysis model.The results show that directly the number of ATM/Debit card transactions (X1) and the number credit card transactions (X2) have a positive and significant effect on economic growth (Y) and inflation (Z) Indirectly inflation (Z) has a positive and significant effect on economic growth (Y) Indirectly, based on inflation Sobel test calculations (Z) unable to mediate the relationship between the effect of volume tr ATM/debit card transactions (X1) and credit card transaction volume (X2) on economic growth.
Co-Authors Dinda Anggi Nurhayati Hana Ayunda Purba Isnaini Harahap Khoiriah Amalia Siregar Saparuddin Siregar Tuti Anggraini