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Analisis Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintah (SAP) Berbasis Akrual dalam Penyusunan Laporan Pengelolaan Keuangan Daerah Youdhi Prayogo; Atar Satria Fikri; Khairunnisa Puti Nandini
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.380

Abstract

This study aims to determine the implementation of Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Regional Financial Management Reports at the East Tanjung Jabung Regency Education Office. In this study using a qualitative descriptive approach that is trying to describe a complete social phenomenon. The data collection methods used were observation, interviews and documentation, then the data analysis techniques in this study were data reduction by selecting the main points, data display and data verification. The results of the study found that: The implementation of Government Regulation Number 71 of 2010 concerning Accrual-Based Accounting and Regional Regulations concerning Accrual-Based Accounting Policies in the Education Office's financial reports is that the Education Office in East Tanjung Jabung Regency has implemented accrual-based accounting which is accountability, financial transparency to the community (public) who have basic rights against the government, namely the right to know government policies, to know the decisions taken by the government, to know the reasons for carrying out certain policies and decisions, the right to be given information which includes the right to be given an open explanation of certain issues that become a public debate, and all of this has been carried out by the East Tanjung Jabung District Education Office by collaborating with non-public institutions with the mass media as a means of information flow for the community. The obstacle faced in implementing Government Regulation Number 71 of 2010 concerning Accrual-Based Accounting and Regional Regulations concerning Accrual-Based Accounting Policies in the Education Office's financial reports is that the Education Office in East Tanjung Jabung Regency still lacks professional Human Resources in managing finances, so training is needed to management staff.
Pegaruh Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja : Studi Pada BPKAD Kabupaten Merangin Tia Risandini; Youdhi Prayogo; Laily Ifazah
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2901

Abstract

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.
Peran PT. Permodalan Nasional Madani Mekaar Dalam Pembiayaan Usaha Mikro Kecil Menengah (UMKM) Di Kota Jambi Erlin Alhamrani; Youdhi Prayogo; Nurrahma Sari Putri
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.475

Abstract

Limited capital is one of the reasons people do not dare to open a business, because for an entrepreneur, capital is one of the requirements for running or building a business. There are two forms of capital, the first is capital in the form of money or goods. Second, namely intellectual capital such as knowledge, abilities, skills and commitment. The distribution of productive capital is expected to be able to improve the community's economy with business capital loans for the community. In reality, there are many negative perceptions regarding business capital lending, so it is canceled. The formulation of the problem in this research is the Role and Constraints/Barriers of PT Permodalan Nasional Madani Mekar in Financing Micro, Small and Medium Enterprises (MSMEs) in Jambi City. The research method in this research is a qualitative research method. The data collection techniques were carried out using observation, interviews and documentation. The results of this research are that the role of PT Permodalan Nasional Madani Mekaar in financing is to help MSME players face their obstacles in running MSMEs such as lack of capital. PT Permodalan Nasional Madani Mekaar provides capital assistance with a very fast process and without any burdensome requirements for its customers. And the obstacles/obstacles faced by PT Permodalan Nasional Madani Mekaar include the factor of customer dishonesty during interviews with PNM Mekaar and obstacles to customers running away or abandoning responsibilities.
Analisis Pengelolaan Wakaf Produktif Terhadap Kesejahteraan Masyarakat Kecamatan Mersam Kabupaten Batang Hari : Studi Pada Kelurahan Kembang Paseban Neti Febriyanti; Youdhi Prayogo; M. Maulana Hamzah
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1212

Abstract

This thesis discusses the analysis of productive waqf management on the welfare of the people of Mersam sub-district, Batanng Hari district (study in Kembang Paseban sub-district). This research aims to analyze productive waqf management on community welfare. This research is a type of descriptive qualitative research. The location of this research is in the Kembang Paseban sub-district, Mersam sub-district, Batang Hari district. Next, the data collection techniques were analyzed by data reduction, data presentation, and drawing conclusions. The results of this research show that the Kembang Paseban sub-district for managing waqf, especially the Addiniyah Madrasah, is quite good. With the existence of a madrasa in the Kembang Paseban sub-district, the community can enroll their children in the madrasa. Even though it has not fully improved, the existence of this madrasah waqf is a little more able to improve the welfare of the local community. The presence of a community madrasah can open up opportunities for the community to trade at the madrasah.
Pengaruh Manajemen Modal Kerja Terhadap Kinerja Keuangan Pada Perusahaan Jasa Sektor Property Dan Real Estate Yang Terdaftar Dalam Indeks Saham Syariah Thiyas Fitri Ayu Adheansyah; Youdhi Prayogo; Muthmainnah Muthmainnah
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): April : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i2.1057

Abstract

As time went by, many changes were discovered from outside the company. Due to rapid changes in a company's external reach, companies must also be able to adapt and compete with other companies. Sufficient working capital allows the company to operate as economically as possible, and the company does not face difficulties or threats that may arise due to crises or economic chaos. The aim of this research is to determine the effect of working capital management on the financial performance of property and real estate companies listed in the sharia stock index. The number of samples in this research was 20 companies for the 2020-2022 period after sampling using the purposive sampling method. Panel data analysis is used as a data analysis technique. The partial research results show that there is no effect of working capital management on financial performance, but simultaneously working capital management has an effect on the company's financial performance by 11.9%. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.
Pengaruh Modal Kerja dan Penjualan terhadap Laba Bersih Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Agustina Agustina; Youdhi Prayogo; Faturahman Faturahman
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): JULI : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i3.1335

Abstract

This research aims to examine working capital and sales both partially and simultaneously on net profit in Food and Beverages companies listed on the IDX in 2020-2022. Working capital and sales are used as independent variables, while net profit is used as the dependent variable. This research uses a quantitative type of research. The data used is secondary data. Statistical data analysis techniques using SPSS (Statistical Package For Social Sciences) 22 for Windows program tools, namely multiple linear regression analysis. The results of this research show that partially working capital has a significant effect and partially sales does not have a significant effect on net profit. And working capital and sales simultaneously influence net profit.
Analisis Pengelolaan Wakaf Produktif Dimasjid Azizi Kecamatan Jelutung Kota Jambi Youdhi Prayogo; Jevi Saputra; Sapaat Ramadan
Journal Economic Excellence Ibnu Sina Vol. 2 No. 1 (2024): Maret : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i1.1026

Abstract

This thesis is entitled Analysis of Productive Waqf in Azizi Mosque, Jelutung District, Jambi City and aims to find out the analysis of productive waqf, the utilization of productive waqf results and the view of Islamic economics on the analysis of productive waqf in Azizi Mosque, Jelutung District, Jambi City. In this study using a qualitative approach that is useful for providing information on facts and data on the mechanism of analysis of productive waqf Dimasjid Azizi Jelutung District Jambi City, with data collection methods by conducting observations, interviews and documentation. From the results of this study it was found that: (1) Analysis of productive waqf at Dimasjid Azizi from the management aspects of Planning, Organizing, Leading and Controlling, has not gone well. Because of the various problems that occur. (2) The utilization of waqf results carried out is mostly used for consumptive use, especially for religious activities such as recitation, and others. There has been no utilization to improve the economy, in the health sector or other social sectors. (3) the view of the Islamic economy on productive waqf which in its implementation is carried out with a rental system, where the rental of productive waqf assets at the Azizi Mosque is not found to have an element of usury for the delay in payment, even if there is a delay in payment the nazhir gives time and opportunity to pay it.
Pengaruh Jumlah Penduduk Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Jambi Novelia Aliyah Pitri; Youdhi Prayogo; Laily Ifazah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.468

Abstract

To ensure that people in other developing countries can also enjoy the peace and prosperity brought about by Indonesia's economic development, Indonesia is actively seeking to spread its national economic growth model to these countries. The role of the Indonesian government in implementing development, especially in the economic sector, is very important for the country's success. In macroeconomics, a country's real income level is used as a proxy for its economic growth. Economic growth is the level at which a country's economy is able to increase the standard of living and the total income and standard of living of its citizens. When economists talk about the economy, they usually mean the rise in a country or region's standard of living each year. As a country's population increases, its consumption also increases, which in turn increases daily consumption levels, and demand on sources of income. Inequality and distribution of income is a result of economic growth that cannot be avoided if it does not include the utilization of existing sources of income.
ANALISIS PEMBIAYAAN PADA PRODUK AR-RUM HAJI DI PT. PEGADAIAN UPC (UNIT PELAYANAN CABANG) SIMPANG KAWAT Ricka Ayu Apriza; Youdhi Prayogo; Syahril Ahmad
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i2.5499

Abstract

Penelitian ini berjudul “Analisis Pembiayaan Pada Produk Arrum Haji Di PT.Pegadaian UPC (Unit Pengelola Cabang) Simpang Kawat”. Pegadaian syariah merupakan salah satu Lembaga Keuangan Syariah (LKS) yang dalam kegiatan penyaluran dana kepada masyarakat menggunakan akad gadai (rahn) yang berlandaskan syariah. Produk. Penelitian ini bertujuan untuk menjelaskan pembiayaan Arrum Haji, menjelaskan apa saja kendala pembiayaan pada produk Arrum Haji, dan apa saja upaya PT.Pegadaian UPC (Unit Pengelola Cabang) Simpang Kawat dalam penyelesaian kendala tersebut. Penulis menggunakan metode kualitatif dan menggunakan data primer yaitu berupa wawancara dengan pihak Pegadaian UPC (Unit Pengelola Cabang) Simpang Kawat dan Nasabah Arrum Haji. Dari hasil penelitian ini dapat diketahui bahwa pembiayaan pada produk Arrum Haji ini telah berhasil dilaksanakan karena telah sesuai dengan yang dijalankan nasabah dikarenakan angsuran tiap bulan relatif murah dan harga terjangkau serta bertambahnya nasabah Arrum Haji setiap tahun nya dengan melalui pengikatan jaminan minimal 3,5 gram dengan angsuran maksimal 5 tahun sudah mendapat pinjaman berupa tabungan haji senilai Rp.25.000.000.
Pengaruh Kesiapan, Pemahaman Dan Pengelolaan Terhadap Implementasi Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Mahdiatun Soleha; Youdhi Prayogo; Mohammad Orinaldi
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1709

Abstract

This research aims to determine the influence of Readiness for Understanding and Management on the Implementation of Financial Reports Based on Financial Accounting Standards for Micro, Small and Medium Entities in Micro, Small and Medium Enterprises in Kota Baru Jambi. This research uses quantitative methods with primary data which is the result of observations using questionnaires in Kotabaru Jambi sub-district. This research used a sample of 91 respondents. This sampling used a purposive sampling method.