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Sahmiyya: Jurnal Ekonomi dan Bisnis

sahmiyya
Website

Published by Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

ISSN : 29638100 EISSN : 29632986 DOI : https://doi.org/10.28918/sahmiyya

Core Subject : Economy, Education,

Economics, Econometrics & Finance Education

Sahmiyya is a journal providing authoritative sources of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. Sahmiyya Journal publish original research papers, review article and case studies focused on Economics and Business, Islamic Economics, Sharia Banking, and Sharia Accounting as well as related topics.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 90 Documents

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Pengaruh Digitalisasi Ekonomi terhadap Gaya Hidup Generasi Z (Studi Kasus pada Mahasiswa UIN K.H. Abdurrahman Wahid Pekalongan) Nafisah Asnal Muna
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

Economic digitalization affects the lifestyle of Z generation. Changes in the economic system that make it easier for users are often misused. The purpose of this study was to explain the effect of economic digitalization on the lifestyles of UIN K.H. students. Abdurrahman Wahid Pekalongan. This study uses a literature review approach that originates from books and journals related to the research topic. The data analysis used interview techniques. The results of this study indicate that economic digitization has an influence on the lifestyle of generation Z youth. The existence of economic digitalization has also changed the business world, business entities are utilizing technology to open online stores, commonly known as e-commerce. However, what is currently in the public spotlight is the use of online shopping through applications. This online shop platform has become a favorite use of people all over the world, especially Indonesia because it is easy to use along with access that can be observed easily according to the procedures of the platform. The rapid pace of information technology in this digitalization era will eventually result in consumptive societal behavior. The current consumption behavior of people in using online shops has increased quite high, especially consumption of fashion products. It is clear that the current modern era factor is the main attraction for people to follow because they do not want to be left behind with the others. Community behavior is not only determined by each individual, but also determined by the environment in which they live. In addition, society assumes that someone will be accepted in their environment if they follow the current lifestyle, currently online shops are incessant in meeting their daily needs.

Aksesibilitas Belanja Online Di Era Society 5.0 (Studi Kasus: Mahasiswa Jurusan Akuntansi Syariah) Ieda Rizqi Rachmawati
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

This research deals with the accessibility of online shopping in the era of society 5.0. E-Commerce is electronic commerce related to buying, selling, marketing of goods or services by utilizing internet communication networks as a form of future commerce. The banking world has also been affected by the Covid-19 pandemic. Therefore the purpose of this study is to find out about the accessibility of online shopping in the era of society 5.0 for students. . The accessibility of online shopping has experienced a significant increase in the Society 5.0 era. Advances in technology and the spread of the internet have made it possible for people to access online shopping platforms easily and quickly. This provides an opportunity for individuals from various backgrounds to purchase products and services online. With this website, it is very easy and shortens the time when shopping online and makes it easy for students to be able to make transactions according to their wishes. It is also very practical to pay using a debit card, credit card, PayPal, check, or COD (Cash On Delivery), which is a payment made when the item has been sent by the seller. Consumer purchases are influenced by four main psychological factors including motivation, perception, learning, and beliefs and ideals. The sampling technique is a literature review from several references. This study uses an observational analysis of students when they use online shopping platforms.

Pengaruh Pengelolaan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Kabupaten Pekalongan Artini Fatikhatu Yaa Siinta
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

The purpose of this study was to explain the influence of regional financial accounting system management on the quality of Pekalongan District financial reports. This study uses a systematic literature review method. The data sources for this research come from books, journals and other literature related to the Management of Regional Financial Accounting Systems on the Quality of Financial Statements. The findings in this literature review concluded that (CONCLUSION) Utilization of Accounting Information Systems will also add value to the quality of financial reports by providing accurate and timely information so that key activities in the value chain can be carried out effectively and efficiently, Improving quality and reducing product costs and services produced, Increasing efficiency, Increasing ability in decision making, Increasing knowledge sharing, Increasing work efficiency in the finance department. The Effect of the Implementation of the Regional Financial Accounting System on the Quality of the Regional Financial Accounting System Financial statements are procedures starting from the process of data collection, recording, summarizing, to financial reporting in the context of accountability for the implementation of the APBD which can be done manually or using a computer application. The application of a regional financial accounting system is a system or procedure used to assist in the process of identifying, measuring, recording and reporting economic (financial) transactions of local government entities that are used as information in the context of making economic decisions. In particular, the objective of government financial reports is to provide information useful for decision making and to demonstrate the reporting entity's accountability for the resources entrusted to it to fulfill those objectives.

ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN PENJUALAN TOKO SEMBAKO DI DESA SIMPAR (Studi Kasus Pada Toko Sembako Munir) Qonita Fitriani
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

ABSTRACT: The development of business in the era of the industrial revolution 4.0 is currently running very rapidly which is marked by developments in the field of internet technology. The existence of internet technology provides great opportunities for new entrepreneurs to promote their businesses, causing many competitors. Therefore, a mechanism is needed. who can coordinate marketing programs so that these programs are synergistically aligned and integrated. This mechanism is referred to as a marketing strategy. Based on the presentation of Munir's basic food shop marketing strategy, it can be concluded as follows: Internal Environmental Analysis In this internal environment analysis, Munir's basic food shop is good in terms of promotion but is still lacking in promotion through digital media. The products sold also vary so that customers who subscribe feel quite satisfied. Perseverance in opening shops is also good, but in managing finances it is still not implemented properly. And in customer service still needs to be improved. External Environmental Analysis, The external environmental conditions that affect Munir's basic food shops are competition between similar trades and the potential entry of new competitors. Due to the emergence of gaps created by existing traders, many plan to look at the business and compete in terms of service and interaction social in the struggle for consumers.

PENGARUH PASAR ONLINE TERHADAP MINAT BELI KONSUMEN DAN DAMPAKNYA PADA PASAR TRADISIONAL (STUDI KASUS DI PASAR TRADISIONAL KAJEN) Dyah Ratna Rohmania
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

This study intends to explain the influence of the online market on consumer buying interest and its impact on traditional markets. This study uses a qualitative approach. The data sources for this research come from books, journals, and other literature related to the influence of online markets on consumer buying interest and their impact on traditional markets, the results of observations and interviews with several respondents at the Kajen Main Market. The results of this study conclude that with the development of an increasingly modern era, technology is developing so rapidly. Online markets are starting to appear in the midst of society as an alternative to shopping. The online market provides a variety of consumer needs that can be purchased via the internet network, so that consumers can transact in all conditions. The existence of online markets can affect traditional markets, even though traditional markets have an important role in promoting economic growth. The advantages and disadvantages of online markets and traditional markets can affect consumer buying interest. Consumers who tend not to bother prefer shopping in online markets, while consumers who are too afraid of the risks of shopping online prefer to shop in traditional markets. The existence of online markets does not have a significant impact on the Kajen Main Market. This is because the Kajen Main Market is a shopping center for the community, both regional and city communities. In addition, some perishable merchandise such as vegetables and fish consumers are more inclined to shop at traditional markets than online markets.

PENGARUH KENAIKAN HARGA BAHAN POKOK TERHADAP KESEJAHTERAAN MASYARAKAT DI KEDUNGWUNI Retnoria Dwi Lestari
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

The purpose of this study is to determine the impact of rising prices of basic commodities on the welfare of the people in Kedungwuni. This type of research uses a qualitative descriptive method. The results of this research study are staple foods that make it difficult for people to meet their daily needs. There are many factors that cause this case. The first is the uncertain weather factor, which causes rice field farmers to fail to harvest, and results in reduced distribution to the community. The two factors are the condition of the paddy fields which makes it impossible to plant rice. The third is the agent's delay in sending merchandise so that traders run out of merchandise stock. There are several factors that are the cause of this case. From this case it can lead to a lack of public consumption, because people's income is smaller than the price of basic commodities for consumption which continues to increase and rising prices of basic commodities can result in the welfare of households who previously could meet almost all their needs. In anticipating price increases, especially for basic needs, the government's role is very much needed. The central government and regional governments must focus more on increasing food production. The development of the agricultural sector should also be carried out through an agribusiness approach so that agricultural production has added value and high selling value.

ANALISIS KENAIKAN HARGA KEBUTUHAN POKOK MENJELANG BULAN RAMADHAN DI PASAR INDUK KAJEN Shafiyya Zahra
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

The increase in the price of basic necessities ahead of Ramadan and Eid al-Fitr is no longer a new thing in Indonesia. Therefore, the purpose of this study is to describe the basic needs that experience price increases, the factors that cause price increases in basic needs, and strategies to stabilise the price of basic needs before Ramadan. This research method uses a qualitative approach. Data sources in this study used primary data sources and secondary data. The data analysis techniques used are interview, observation and documentation analysis techniques. The results of this study concluded that at this time all types of chilli experienced price increases. Factors causing price increases include the large demand for basic needs but the lack of availability of these basic needs, raw material factors, production process factors, distribution factors, and government policy factors, the impact of the Russian and Ukrainian wars. The government's efforts to stabilise the price of basic necessities include implementing appropriate fiscal policies in the form of subsidies, fiscal incentives including tax and duty relief and budget optimisation. In addition to fiscal policy, the programmes implemented by the government to maintain price stabilisation in order to meet the needs of the community, especially those living below poverty standards, one of which is by conducting Pure Market Operations (OPM). Market Operation is an activity to avoid an increase in the price of an item, which is carried out by injection, to increase supply through private traders, BUMN, or directly to retail traders by setting prices at prices below the market price. To increase supply, the Government implements an import policy.

PERAN AKUNTAN DALAM ERA DIGITAL 5.0 DI INDONESIA Kamaedi
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

ABSTRACT: This study aims to determine the impact of the Industrial Revolution 4.0 from the perspective of the accounting profession, the accounting profession ahead of the Society 5.0 era, and the efforts of accountants to face the digitalization of the economy ahead of the society 5.0 era. This study used a systematic literature review. These sources and research come from books, journals and other literature related to the Role of Accountants in the Digital Era 5.0 in Indonesia. Analysis of research data using VOSviewer – Visualization of scientific landscapes. The results of this study Based on the research that has been done, the accounting profession ahead of Society 5.0 has had many changes when compared to the previous era. Now, accountants can do digital-based records, so it doesn't take much time. Although the opportunity for changing the profession of accountants and auditors with robots is quite large, these roles cannot be completely replaced because there are still several important roles that cannot be performed by robots. Future accountants can also have new professional opportunities, and role expansion. Therefore, to achieve this, accountants need the ability to be able to adapt to technological changes that will continue to develop. These abilities include technology, ways of thinking, and problem solving. Also, the main capabilities that future accountants must have are centered on skills in information technology. Meanwhile, the steps that must be taken by accountants in facing Society 5.0 include awareness, education, career development, and application of high standards.

Analisis Dampak Menurunnya Daya Beli Di Lingkungan Masyarakat Indonesia Akibat Inflasi Elma Nurkhanifah Nurkhanifah
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

The purpose of this research is to find out that people's purchasing power has decreased due to one of the factors, namely inflation. This research method uses a literature review approach sourced from journals related to the decline in purchasing power due to inflation. The results of this research literature review conclude that people's purchasing power began to decline dramatically during the co-19 pandemic. One of the factors causing the decline in people's purchasing power is due to the increasing inflation. Especially when the covid-19 pandemic greatly affects the inflation rate. The more inflation increases, the more the purchasing power of people in Indonesia will decrease. The occurrence of inflation affects people's purchasing power which is now declining. This is because the Indonesian people themselves have a tendency towards purchasing power that is so low or stagnant. Inflation is one of the important economic indicators, its growth rate is always sought to be low and stable so as not to cause macroeconomic diseases that will have an impact on instability in the economy. An increase in inflation without an increase in people's income in general will result in a decrease in purchasing power. If this condition occurs continuously (long term) then a negative chain reaction will reduce the economy of a country. This can happen because declining purchasing power in the long term will result in a decline in company performance so that it can have an impact on employee rationalization. The more people whose purchasing power decreases, it can have a negative impact on the country's economy.

PENTINGNYA PEMBUATAN LAPORAN KEUANGAN BAGI PELAKU USAHA UMKM DI KABUPATEN PEKALONGAN ajeng nafilatun nikmah
Sahmiyya Vol. 2 No. 1 (2023): VOLUME 2 NOMOR 1 2023
Publisher : UIN K.H. Abdurrahman Wahid Pekalongan

This study aims to determine the development of MSME businesses in recording financial reports, so that later they can be used as material for evaluating researchers to socialize recording and reporting of financial reports for MSME business actors. In this study using the literature review method obtained from previous research books and journals related to Making Financial Reports for MSME Business Actors and using a technique in the form of the documentation method. Based on this study, information was obtained that MSME actors often underestimate the recording of financial reports, even considering that financial reports are something complicated. Padalah by recording financial reports according to SAK EMKM standards can increase the credibility of the company and can be used as material for evaluating the company. So far, MSME entrepreneurs only make very simple financial reports, so they are not in accordance with SAK EMKM rules. This is triggered by several factors, namely the lack of human resources due to lack of knowledge and education, lack of capital, weak business networks and the ability to penetrate small businesses, lack of facilities and infrastructure, and business climate. Making financial reports actually has many benefits for MSME businesses, such as when a company needs capital assistance from an external party, the existence of financial reports can be used as a reference and benchmark for external parties when they want to lend money to the company.

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Faculty of Islamic Economics and Business, UIN K.H. Abdurrahman Wahid Pekalongan Jalan Pahlawan No.52 Rowolaku, Kabupaten Pekalongan, Indonesia

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hendri Hermawan Adinugraha

Contact Email sahmiyya@iainpekalongan.ac.id

Phone -

Journal Mail Official sahmiyya@iainpekalongan.ac.id

Editorial Address Faculty of Islamic Economics and Business, UIN K.H. Abdurrahman Wahid Pekalongan Jalan Pahlawan No.52 Rowolaku, Kabupaten Pekalongan, Indonesia

Location Kota pekalongan, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hendri Hermawan Adinugraha

Contact Email
sahmiyya@iainpekalongan.ac.id

Phone
-

Journal Mail Official
sahmiyya@iainpekalongan.ac.id

Editorial Address
Faculty of Islamic Economics and Business, UIN K.H. Abdurrahman Wahid Pekalongan Jalan Pahlawan No.52 Rowolaku, Kabupaten Pekalongan, Indonesia

Location
Kota pekalongan,

Jawa tengah

INDONESIA