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All Journal Cakrawala Repositori Imwi Kontigensi: Jurnal Ilmiah Manajemen Jurnal Indonesia Sosial Sains
Eka Yulianto
Bung Karno University, Jakarta, Indonesia
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Strategi Sukses Membangun UMKM Dengan Pemahaman Akan Standar Akuntansi Keuangan EMKM dan UU HPP di RW.04 Karet Tengsin Jakarta Pusat Erita Oktasari; Lisdawati Lisdawati; Ririn Widyastuti Wulaningsih; Hofandrik Lase; Eka Yulianto
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2636.004 KB) | DOI: 10.59141/jiss.v3i12.754

Abstract

This activity is covered by the phenomenon of understanding of SAK EMKM by MSME actors which is still minimal due to the lack of socialization of understanding these policies and rules and their benefits for the MSME community. The Faculty of Economics and Business, Bung Karno University (hereinafter referred to as FEB UBK) plans and facilitates lecturers who wish to carry out community service activities. This is the basis for the Bung Karno University FEB Accounting Study Program to plan community service activities in each annual work plan. The purpose of community service activities at FEB Bung Karno University is to provide knowledge to the community of RW.04 Karet Tengsin Central Jakarta by conducting socialization in order to provide knowledge about EMKM financial accounting standards (SAK) and the HPP Law to MSME actors in the area of ​​RW.04 Karet Tengsin Jakarta Center.
Analisis Prinsip Kode Etik Perilaku Profesionalisme Profesi Akuntan Dengan Standar Internasional Erita Oktasari; Ririn Widyastuti Wulaningsih; Fitriyana; Nursanita Nasution; Daryanto; Pandu Perdana Saputra; Eka Yulianto
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i3.349

Abstract

Penelitian ini membahas tentang Kode Etik Akuntan di Amerika Serikat, Rumania dan hubungannya dengan Kode Etik Akuntan Indonesia. American Institute of Certified Public Accountants (AICPA) merupakan organisasi profesi akuntan yang berasal dari Amerika Serikat, yang lebih ditujukan kepada para akuntan yang berpraktik di kantor akuntan publik. Berikut prinsip etika menurut AICPA yaitu mengenai prinsip kode etik profesi dan profesionalisme profesi akuntan dengan standar internasional. Selain itu, penelitian ini juga menyajikan penerapan kode etik akuntan publik. Kode Etik Ikatan Akuntan Indonesia (IAI) dimaksudkan untuk dijadikan pedoman dan pedoman bagi beberapa anggota, baik anggota yang berpraktik menjadi akuntan publik, yang berkecimpung dalam dunia usaha/bisnis, instansi pemerintah, maupun yang berkecimpung di dunia usaha. lingkup pendidikan dalam memenuhi tanggung jawab profesionalnya. Etika profesi sangat penting dalam menjamin kualitas pekerjaan yang dilakukan dan membutuhkan pengetahuan dalam menilai baik buruknya manusia sejauh yang dapat dipahami akal manusia. Penelitian ini merupakan penelitian kualitatif yang menggunakan metode deskriptif etnometologi dengan mengidentifikasi beberapa penelitian mengenai prinsip kode etik perilaku profesi dan profesionalisme profesi akuntan dengan standar internasional dari penelitian sebelumnya mengenai Kode Etik Akuntan di Amerika Serikat, Rumania dan Indonesia.
Analysis of Revenue, Marketing Costs, and Profit Before and During the Covid-19 Pandemic Lisdawati Lisdawati; Susanto Yogo Purnomo; Melinda Melinda; Hofandrik Lase; Eka Yulianto; Yusnina Yusnina
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.346

Abstract

The impact of the Covid-19 pandemic has made many business sectors experience difficult times, both in small, medium and large industries, so this study aims to find out and analyze whether there were differences in income, marketing costs and profits before and during the COVID-19 pandemic. The method used is descriptive quantitative. The sample in this study were 50 MSME respondents in Pulo Gadung. Testing the data using descriptive statistics with normality test, paired sample t test, Wilcoxon marked ranking test. The results of the first study showed that there was no difference in income before and during the covid-19 pandemic.
Co-Authors Daryanto Erita Oktasari Fitriyana Hofandrik Lase Hofandrik Lase Lisdawati Lisdawati Melinda Melinda Nursanita Nasution Pandu Perdana Saputra Ririn Widyastuti, Ririn Susanto Yogo Purnomo Yusnina Yusnina