scholarly journals Model Pengembangan UMKM dengan Pendekatan KBK (Kluster Bordir Dan Konveksi) di Desa Padurenan Kudus

2019 ◽  
Vol 7 (1) ◽  
pp. 31
Author(s):  
Tina Martini ◽  
Suhadi Suhadi ◽  
Amirus Sodik
Keyword(s):  
Research Method ◽  
Small And Medium Enterprises ◽  
Business Management ◽  
Financial Statements ◽  
Business Development ◽  
Recording System ◽  
Development Model ◽  
Research Approach ◽  
Financial Report ◽  
Medium Enterprises

<p>This study aims to determine the development model of small and medium enterprises with the KBK approach (Embroidery and Convection Cluster) in Padurenan Village, Kudus Regency. The contribution of research is expected to add to the contribution of thought and knowledge in business management, especially relating to the model of developing small and medium enterprises with the KBK approach (Embroidery and Convection Clusters) in Padurenan Village, Kudus Regency. The context of this research is business development with the KBK approach to Content UKM in Padurenan Village. The research approach used in this study is a qualitative research method. The location of the study was carried out on SME players who were members of the KBK in Padurenan Village, Kudus Regency. Technique of collecting data by interview, observation, documentation. The results showed that UKM in Padurenan Village from the side of facilitation, training, comparative studies they often received, and the outputs that they could increase the skills of employees, the maturity of managerial companies, as well as communication or relations with outside parties increasingly well established. Under the command of KSU Padurenan Jaya, communication between SMEs is established and the means of information are often one of them in participating in activities that are developing their business. Researchers also found conditions where they were still not optimal in terms of financial statements. They have participated in training in financial report preparation for SMEs as well as business planning but the reality in the field of the recording system does not meet the existing standards. As a result of recording that does not meet these standards, the company's personal wealth has not been separated. This is disturbing in the company's report progress assessment.</p>

scholarly journals ANALISIS STRATEGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MELALUI MEDIA ONLINE DESA KARANGPOH KECAMATAN KRIAN KABUPATEN SIDOARJO (TINJAUAN PEMASARAN ISLAM)

2021 ◽  
Vol 8 (1) ◽  
pp. 43
Author(s):  
Fitri Andrianti ◽  
Renny Oktafia
Keyword(s):  
Development Strategy ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Business Development ◽  
Online Media ◽  
Research Approach ◽  
Information And Communication ◽  
Medium Enterprises ◽  
The Impact ◽  
Implementing Strategies

ABSTRAKDengan adanya teknologi, informasi dan komunikasi yang semakin canggih, hal tersebut bisa dimanfaatkan untuk mengembangkan bisnis Usaha Mikro Kecil Dan Menengah (UMKM). Salah satunya yakni dengan cara mempromosikan usaha yang dilakukan. Penelitian ini bertujuan untuk menggali bagaimana implementasi strategi pengembangan serta dampak implementasi strategi pengembangan usaha mikro kecil dan menengah (UMKM) melalui media online di Desa Karangpoh kec. Krian kab. Sidoarjo (tinjauan pemasaran islam). Metode yang digunakan adalah metode kualitatif. Pendekatan penelitian ini menggunakan studi kasus. Hasil dari penelitian ini dapat disimpulkan bahwa implementasi strategi pengembangan project bunga kertas terbagi menjadi empat macam yakni memberikan promo, iklan, penentuan harga dan menjaga pelayanan dengan customer. Kata kunci: Pengembangan Usaha, Media Online, Pemasaran Islam. ABSTRACTWith technology, increasingly sophisticated information and communication, this can be used to develop micro small and medium enterprises. One of them is by promoting the business being carried out.This study aims to explore how the implementation of development strategies and the impact of implementing strategies for developing micro smalland medium enterprises through online media in Karangpoh village. Krian district. Sidoarjo regency (islamic marketing review). The method used is a qualitative method. This research approach uses case studies. The results of this study can be concluded that the implementation of the paper flower project development strategy is divided into four types, namely providing promos, advertising, pricing and maintaining service to customers.Keywords: Business Development, Online Media, Islamic Marketing.

scholarly journals Conceptual Framework For Preparation Of Sharia Financial Statements For Micro Small And Medium Enterprises

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Financial Report ◽  
Strategic Research ◽  
Grant Program ◽  
Income Statement ◽  
Medium Enterprises ◽  
Research Grant

This paper is part of a research on the model of Islamic financial report preparation that will be useful for SMEs in reporting the performance of their business. Financed by Kemenristek Dikti in national institutional strategic research grant program. Describe the methods and concepts used to build the framework for the preparation of Islamic financial statements for SMEs. The method used in developing Sharia financial report model using modification of Islamic corporate report concept, shariah value added statement and format of financial report offered by Triyuwono is Statement of Commitment on Tawhid, which means commitment of dhikr, The Balance Sheet is called the Statement of Allah’s Amanah, while the income statement is called the Statement of Allah’s Rahmah

scholarly journals BUSINESS DEVELOPMENT MODEL IN THE MICRO, SMALL AND MEDIUM ENTERPRISES AT TOURISM VILLAGE

2020 ◽  
Vol 3 (2) ◽  
pp. 233
Author(s):  
Siti Arbainah ◽  
Hadiahti Utami ◽  
Sugiarti Sugiarti
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
Small And Medium Enterprises ◽  
Business Development ◽  
Development Model ◽  
Strategy Model ◽  
Tourist Village ◽  
The Government ◽  
The Right ◽  
Medium Enterprises

The Micro, Small and Medium Enterprises (MSMEs) have an important role in economic development. It is reasonable if the empowerment of MSMEs gets special attention by the government, including MSMEs in tourism villages. The tourist village of Loram Kulon MSME which is one of the objects of this research is growing and diverse in both number and type. The diversity of MSMEs has resulted in village governments having difficulties in implementing MSME development programs that are in harmony with the characteristics of tourism villages. This study aims to formulate a business development strategy model for MSMEs in resource-based and local wisdom-based tourism villages. Except in the village of Loram Kulon, research has been carried out with the object of the Jambearum tourism village in Kendal Regency. The study used 7-10 samples of MSMEs taken randomly. Respondents are owners / managers of MSMEs. Data was collected through interviews with the help of questionnaires. Processed using descriptive statistics and analyzed quantitatively and qualitatively. From these two studies can be formulated a model of village tourism MSME development. The results show that the development model based on the SWOT analysis is the right model for formulating the tourism village MSME development strategy. This is because the SWOT analysis considers the internal and external conditions of MSMEs and provides four alternative strategies namely SO, ST, WO, WT which can be selected according to the general objectives of MSMEs in the tourism village

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BAHAGA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ni Gusti Ayu Kade Suwintari ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Management ◽  
Public Accountability ◽  
Financial Report ◽  
Business Entities ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are productive economic enterprises owned by individuals or business entities. Business activities undertaken by small and medium enterprises require a financial statement that reflects the business activities undertaken during one period. The financial statements are a form of corporate management accountability by management to external and internal parties. Seeing the importance of usability, the financial statements should be structured according to the applicable standards in order to be interpreted with the same concept and understanding by its users. The generally accepted Financial Accounting Standards make it difficult for small and medium enterprises (SMEs) who only have minimal accounting knowledge in preparing financial statements. The Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) comes with the aim to accommodate the needs of entities that have no significant public accountability in the conduct of their business such as SMEs. The purpose of this study is to determine the application of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Against Manado Financial Report. This research uses descriptive-comparative research type. The results show that Manado Manado has not fully implemented the Financial Accounting Standards of Non-Accountable Public Entity (SAK ETAP) in its financial statements. This is because the financial manpower of Manado Manado does not have sufficient knowledge about the Financial Accounting Standards of Non-Public Accountable Entity (SAK ETAP) so that it becomes a factor that Manado Bahaga has not fully implemented SAK ETAP. Instead, the company employs a competent financial personnel in their field so that they can produce financial statements in accordance with SAK ETAP.Keywords: SAK ETAP, Financial Statements, SMEs

scholarly journals Application Design for Recording Financial Statements

2021 ◽  
Vol 1 (1) ◽  
pp. 17-24
Author(s):  
S Surtikanti ◽  
L Lutfiah ◽  
I Lutfiah ◽  
I Febriani
Keyword(s):  
Data Security ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Accounting Students ◽  
Financial Report ◽  
The Public ◽  
Report Data ◽  
Technology Users ◽  
Medium Enterprises

The development of information technology users requires applications to organize the recording and presentation of financial report data more easily and accurately. The current financial statements are not only by companies but also by Micro Small and Medium Enterprises (MSMEs). Besides, the public also uses them to manage their financial records. The purpose of this research is to develop accounting applications that have been circulating today to support financial statements to ensure data security. This research used a descriptive qualitative method to collect data in accordance with field facts. The population of this research is students of Universitas Komputer Indonesia who learn to use accurate applications because accurately studied by accounting students, the sample is students majoring in accounting. Sample techniques used purposive sampling, where respondents will be selected according to the criteria. Data collection through questionnaires were distributed online to obtain data in accordance with field facts. This study shows that the development of accounting applications supports the recording of financial statements in maintaining the security of existing data in financial statements. It impacts MSMEs who want to store their financial transaction data safely because there are security features similar to accuracy, except that before storing data, users must enter a special code as at the beginning when starting data recording. It can ensure security in recording financial statements and preventing data modification fraud.

scholarly journals Penerapan SAK EMKM para pelaku usaha mikro kecil dan menengah (UMKM) menuju pengembangan revolusi industri 4.0 (studi pada UMKM di Kabupaten Sidoarjo)

2021 ◽  
Vol 16 (4) ◽  
pp. 669-678
Author(s):  
Datuk Maralelo Siregar
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Essential Role ◽  
Industrial Revolution ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business Development ◽  
Analysis Technique ◽  
Study Results ◽  
Medium Enterprises

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in the Indonesian economy. This study aims to find out whether Micro has implemented the application of SAK EMKM financial statements, Small and Medium Enterprises (UMKM) entrepreneurs in Sidoarjo Regency and aims to determine whether business development has begun to follow the Industrial Revolution Era 4.0. The data analysis technique used in this study is descriptive-qualitative analysis with data collection by describing, telling, and interpreting the meaning of the data that has been collected. Based on the study results, MSME actors have not implemented the recording of financial statements by SAK EMKM because they have obstacles in understanding financial statements by the existing SAK EMKM. Therefore many MSME actors do simple recordings. Meanwhile, for business development, MSME actors have started to develop their business by utilizing existing sales applications provided and producing with the help of machines even though there are still those who traditionally sell and make. However, there are still MSME actors who have not taken advantage of the online applications provided.    

scholarly journals PERANAN LAPORAN KEUANGAN DALAM RANGKA MEMBERDAYAKAN DAN MENGEMBANGKAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN SUKOHARJO

2017 ◽  
Vol 16 (01) ◽  
Author(s):  
Djoko Sigit Gunanto
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Statements ◽  
Business Development ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Role Of Government ◽  
Medium Enterprises

This study aims to determine the accounting practices in the financial statements of Micro, Small and Medium Enterprises in Sukoharjo, as well as to determine the barriers that exist in the application of accounting financial statements in Micro, Small and Medium Enterprises and how to overcome these obstacles. While the method of this study used a qualitative approach with descriptive qualitative oriented. Data and information obtained from the UMKM in Sukoharjo and other secondary data sources.The results showed that the First, the application of existing financial statements in Sukoharjo still not up, a lot of UMKM only use simple remarks did not even make financial records at all, resulting in low utilization of accounting information in the development of UMKM. Second, barriers experienced by UMKM in applying the financial statements are ignorance about the benefits of the financial statements for business development, a lack of knowledge of the perpetrators of Micro, Small and Medium Enterprises in making financial reports, UMKM have not felt directly from the application of accounting financial statements. The fix takes the role of government and relevant parties to help UMKM implement the financial statements to empower their business. Keywords: Accounting, Financial Statements, UMKM

PENGEMBANGAN E-COMMERCE PRODUK UMKM BERBASIS ANDROID DI KOTA SERANG-BANTEN

2019 ◽  
Vol 3 (02) ◽  
pp. 137-146
Author(s):  
Arum Wahyuni Purbohastuti ◽  
Didik Aribowo
Keyword(s):  
Mobile Application ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Development Model ◽  
Age Group ◽  
Access To Information ◽  
Application System ◽  
Analysis Design ◽  
Medium Enterprises ◽  
Sophisticated Technology

Awareness of technology is increasing along with the development of technology from time to time. Sophisticated technology and its use that is easily accessible to every age group. Based on observations and interviews with the community of Micro, Small and Medium Enterprises (MSMEs) in Serang City, Banten Province, a mobile application that is capable of supporting access to information systems for MSMEproducts can be reached more widely. The objectives of this study are: 1) Developing an android-based mobile application system for marketing MSME products at the Department of Industry and Trade and MSME Serang. 2) Knowing the feasibility of an android-based mobile application system for marketing MSME products at the Department of Industry and Trade and MSME Serang City. The research method uses R&D (Research and Development) with a waterfall development model. In this waterfall development model there are four stages, namely requirements analysis, design, implementation, and testing. This research is expected to help the community, especially the SMEs in Serang City, Banten Province to be able to expand and facilitate the marketing of superior products.

scholarly journals Analisis Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) Pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah

2019 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Mudjiyono Mudjiyono
Keyword(s):  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Central Java ◽  
The Republic ◽  
Medium Enterprises ◽  
Cooperative Organization

Indonesian Repulik Cooperative Employees (KPRI) "Manfaat" Central Java LPMP is a business entity that is a legal entity and its capital is owned by members who perform as service users (users), Efforts made by a cooperative organization in the welfare of its members cannot be separated from the amount of participation given by members. It is appropriate that KPRI "Manfaat": this is responsible for the results of its business activities through the presentation of adequate financial statements and in accordance with predetermined accounting standards. To the users. This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12 / per / M.KUKM / IX / 2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements. The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12 / per / M.KUKM / IX / 2015.

scholarly journals STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maurenthia J. Mandey ◽  
David P. E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Small Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Medium Enterprises ◽  
Descriptive Method

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.

Sign in / Sign up

Export Citation Format

Share Document