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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) GANESHA: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Servqual: Jurnal Ilmu Manajemen
Sahrul Hi. Posi
Universitas Hein Namotemo
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha

 1 
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan Bumdes Berdasarkan SAK ETAP Sahrul HI Posi; Sang Putu Angga Mahendra Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29591

Abstract

The purpose of this study aims to determine the factors that affect the financial reporting of BUMDes based on SAK ETAP. This research method uses quantitative descriptive methods and primary data. This study took a sample of 47 BUMDes in 5 districts in North Halmahera Regency. The sampling technique used in this study was purposive sampling technique.The results showed that the level of education had no effect on the financial reporting of BUMDes based on SAK ETAP. Accounting understanding has a positive effect on BUMDes financial reporting based on SAK ETAP. Financial report preparation training has no effect on BUMDes financial reporting based on SAK ETAP. This research specifically explains how the level of education, understanding of accounting, and training in the preparation of BUMDes financial statements in North Halmahera Regency is influenced, so that it can be used as a guide for the government to make policies related to BUMDes financial management in accordance with applicable regulations. This research is only limited to 47 BUMDes in 5 Districts. So it is suggested to further researchers to expand the object of research but to add other objects such as in every sub-district in North Halmahera Regency  
Dampak Keberadaan Pasar Modern (Alfamidi) Terhadap Pendapatan Pedagang Tradisional Di Kabupaten Halmahera Utara Philep Njonjie; Sahrul Hi. Posi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.40917

Abstract

The establishment of the Alfamidi Outlet in North Halmahera Regency is a threat to traditional market traders because the types of goods sold are relatively the same. Consumers can determine preferences between modern markets and traditional markets. The purpose of this study was to determine the impact before and after the arrival of the modern market (Alfamidi) on the income of traders in traditional markets. The scope of this research is the traditional market business in North Halmahera Regency by dividing the distribution of the sample distribution proportionally in several sub-districts whose traditional market locations are close to the modern market (Alfamidi). This study uses a qualitative method with interview media. The results of the study show that the number of traders' income which decreased after the presence of Alfamidi was 58 percent, experienced an increase in income of 11 percent, while there was no effect by 31 percent. Although the impact has not been so great, traditional market traders should make changes to their strategies and provide good facilities for consumers to be able to compete with modern markets. The government must also pay attention to traditional markets in an effort to improve the quality of goods sold and maintain price stability. Market traders must also be able to increase their business and be able to maintain cleanliness and comfort so that consumers do not switch to modern markets. 
Co-Authors Anggriany Gledyis Katiandagho Ardi Frangsisko Manggiwo Asgar, Sukitman Hesly Nadya Ngangangor Jesica Trifilya Arehati Junchristy Jawali Pattiasina Kartianti, Sahrestia Martanovita Barati Paulus Gedoa Philep Njonjie Sang Putu Angga Mahendra Putra Seling Trensiana Kawolio Suharli Manoma Suharli Manoma