THE IMPLEMENTATION OF SAK ETAP AND THE EFFECT OF UMKM PREPARATION IN DEALING WITH MEA (ASEAN ECONOMIC SOCIETY) (CASE STUDY ON UMKM MEDAN & BINJAI IN 2016)

Accounting Information ◽

Financial Statements ◽

Economic Activities ◽

Business Conditions ◽

Asean Countries ◽

Asean Economic Community ◽

Micro Small and Medium Enterprises (UMKM) provide a strong contribution to the economy in Indonesia. In the fluctuating condition of Indonesia's economy, UMKM is able to prove its existence in the Indonesian economy. Moreover UMKM also contributed in reducing the number of productive unemployment in Indonesia. The potential of UMKM in Indonesia does not necessarily provide ease for Indonesia in facing the MEA. UMKM in Indonesia still have many obstacles, one of them is financial access that resulted in constraints in capital problems to develop the business. Most of UMKM entrepreneurs are unable to provide accounting information related to their business conditions. This condition is related to the financial information presented by UMKM in the financial statements, meaning that the quality of UMKM financial statements is not sufficient. This triggered the weakness of UMKM defense in facing competition of MEA which have started to enter Indonesia. The ASEAN Economic Community (MEA) is an economic integration agenda of ASEAN countries aimed at eliminating, or minimizing the constraints in conducting economic activities across regions, for example in the trade of goods, services and investments.

IPTEKS PENGGUNAAN MODAL PADA USAHA KECIL DAN MENENGAH MENGGUNAKAN LAPORAN KEUANGAN AKUNTANSI

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21858 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Tesalonika Theresa Mutiara Lonto ◽

Sonny Pangerapan

Keyword(s):

Information System ◽

Market Share ◽

Accounting Information ◽

Financial Statements ◽

Accounting Information System ◽

Advantages And Disadvantages ◽

Medium Enterprises ◽

Starting A Business

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure

Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

JURNAL AKUNTANSI BARELANG ◽

10.33884/jab.v4i1.1477 ◽

2019 ◽

Vol 4 (1) ◽

pp. 123

Author(s):

Syahril Effendi ◽

Baru Harahap

Keyword(s):

Information Systems ◽

Accounting Information ◽

Business Development ◽

City Government ◽

Financial Reports ◽

Accounting Information Systems ◽

Medium Enterprises ◽

The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

Micro, Small and Medium Enterprises (MSMEs) Coaching Program

GATR Journal of Business and Economics Review ◽

10.35609/jber.2017.2.3(3) ◽

2017 ◽

Vol 2 (3) ◽

pp. 20-25

Author(s):

Umiaty Hamzani ◽

Dinarjad Achmad

Keyword(s):

Statistical Analysis ◽

Financial Statements ◽

Jel Classification ◽

West Kalimantan ◽

Program Type ◽

Quantitative Descriptive ◽

Medium Enterprises ◽

Descriptive Method

Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore, the hypothesis proposed in this study shows that MSMEs coaching program has a significant effect on the quality of financial statements. Novelty - The study findings useful for future references in implementing coaching program. Type of Paper: Empirical Keywords: Coaching Program; Entrepreneur; MSMEs; Quality of Financial Statements. JEL Classification: I21, L26.

QUALITY OF FINANCIAL STATEMENTS MICRO SMALL AND MEDIUM ENTERPRISES (SMEs) AND PROSPECTS OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS NO AKUNTANBILITAS PUBLIC ENTITIES (SAK ETAP)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5408 ◽

2011 ◽

Author(s):

Roza Fitriawati ◽

Fivi Anggraini

Keyword(s):

Financial Reporting ◽

Financial Statements ◽

Educational Background ◽

Financial Accounting ◽

Bank Credit ◽

West Sumatra ◽

Medium Enterprises ◽

Education Courses

The purpose of this study was to demonstrate the influence of education courses last, the size of the business, long established businesses, and educational background related to the perception of the importance of entrepreneur financial accounting and reporting for business. Furthermore the influence of the quality of financial reporting of SMEs against the amount of bank credit received by SMEs and the provision of information and socialization influence SAK ETAP, educational background, business, education Last employers related to the understanding of the SME entrepreneurs SAK ETAP. The research data was taken by distributing questionnaires to SMEs in the desert town of 15 SMEs, as many as 10 SMEs Pariaman, Padang length of 10 SMEs, as many as 8 Solok SMEs, SME as much as 9 Bukit Tinggi, Pasaman of 10 SMEs, SMEs Payakumbuh as many as 8, the Stone cage of 10 SMEs, and SMEs as much as 10 Painan resulting in 90 respondents from the SMEs. in West Sumatra. The results showed that Model 1 hypothesis H1a levels of education had no effect on employers' perceptions related to the importance of accounting and financial reporting for business, old business (H1b), size of business (H1c) and educational background (H1d) affect the perception of the importance of book-keeping and related businesses financial reporting for the business. Model 2 H2 hypothesis suggests that the quality of financial reporting affect the growing number of bank credit received by SMEs. Model 3H3a hypothesis suggests that the provision of information and socialization SAK ETAP and educational background (H3b) affects the understanding of the SME entrepreneurs related to SAK ETAP, education level (H3c) had no effect on understanding of related GAAP :TAP SME entrepreneurs.

COVID-19 pandemic's impact on the labour market in ASEAN countries

AEI Insights: An International journal of Asia-Europe relations ◽

10.37353/aei-insights.vol7.issue1.5 ◽

2021 ◽

Vol 7 (1) ◽

pp. 59-76

Author(s):

Li Jingyi ◽

Beatrice Lim ◽

Khairul Hanim Pazim ◽

Fumitaka Furuoka

Keyword(s):

Labour Market ◽

Migrant Workers ◽

Negative Impact ◽

Lao Pdr ◽

The Philippines ◽

Economic Activities ◽

Asean Countries ◽

Medium Enterprises ◽

The Impact

This paper aims to examine the impact of the COVID-19 pandemic on the labour market in ten ASEAN countries, namely Brunei, Lao PDR Cambodia, Indonesia, Malaysia, the Philippines, Myanmar, Singapore, Vietnam and Thailand. A flu virus first detected in China later affected neighbouring Southeast Asian countries. Although the pandemic has varying implications and at varying levels, it has a negative impact on the ASEAN economies. The labour market is affected as economic activities came to a halt when ASEAN governments-imposed lockdowns or restricted movement. Job losses continue to escalate amid the pandemic, vulnerable workers such as those working in informal sectors, self-employed workers, gig workers, migrant workers, and micro, small and medium enterprises are facing a tough labour market and also at risk of losing livelihood due to lockdown. Post-COVID-19, ASEAN region sees the need for collective action to build the economy, leveraging on technology and digital trade. The pandemic may reshape ASEAN’s digital landscape in the labour market especially on the way work is done in the future.

IMPLIKASI DAN TANTANGAN PEMBENTUKAN KOMUNITAS EKONOMI ASEAN TERHADAP PEREKONOMIAN NASIONAL

Jurnal Ekonomi ◽

10.24912/je.v15i3.169 ◽

2017 ◽

Vol 15 (3) ◽

Author(s):

Carunia Mulya Firdausy

Keyword(s):

Agricultural Sector ◽

Economic Community ◽

Economic Sectors ◽

The People ◽

Asean Countries ◽

Negative Impacts ◽

Asean Economic Community ◽

Small Medium Enterprises ◽

ASEAN Economic Community (AEC) has been agreed by the ASEAN leaders in 2003 as one mechanism to increase the social economic welfare of the people in ASEAN countries. Whilst it is no doubt the formation of AEC will give many benefits to ASEAN countries, there will be also negative impacts of the AEC. This paper aimed at analysing the implication and challenges of the formation of the ASEAN Economic Community (AEC) toward Indonesian economy with particular attention to agricultural sector and the micro and small-medium enterprises (SMEs) development. The paper argues inter alia that the formation of AEC will give benefit to ASEAN countries if and only if the ASEAN community has one voice in socio-economic and policial commitment and coordination. The economic sectors that need further greater improvement toward the success of the formation are agricultural sector and the micro, small and medium enterprises. Thus, much remain to be done by ASEAN countries in general and in Indonesia in particular toward the success of .the formation of AEC.

STRATEGI PENGEMBANGAN USAHA KECIL MENENGAH UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT (STUDI KASUS SENTRA PRODUKSI PENGELASAN DI GETAP)

JURNAL KOMPETITIF ◽

10.47885/kompetitif.v6i2.301 ◽

2020 ◽

Vol 6 (2) ◽

pp. 205

Author(s):

Heni Ariyani ◽

Halpiah Halpiah

Keyword(s):

Living Standards ◽

Production Costs ◽

The Other ◽

The People ◽

Descriptive Approach ◽

The Government ◽

This research is entitled "The Strategy of Small and Medium Enterprises to Increase Society Revenue (Case Study of Center for Elimination in Getap)". The purpose of this thesis is to find out the size of the income generated from the Welding in Getap, Cakra Selatan Baru Village, Cakranegara District, knowing what things affecting income, production costs, the quality of the products produced and the ways of marketing.The type of research used in this study is qualitative research with a descriptive approach by utilizing interview activities and direct observation as a technique of data collection, informants from this study consisted of the Welding Owners, Employees and Communities in Getap, South Cakra, New Cakranegara District.The results of this study indicate that the income of the welding is quite large on average - Rp. 20,000,000 per month which also undermines unemployment because workers who work in, work hard and want to take part in training conducted by the government so that they have expertise in the field of welding. On the other hand, with the presence of the welding, it was able to improve the living standards of the people around Getap with the opening of small kiosks of snack vendors, and rice stalls which earned an average daily income of Rp.250,000 to Rp.300,000 perday.

PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PADA BANK UMKM JAWA TIMUR

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v3i01.3174 ◽

2018 ◽

Vol 3 (01) ◽

Author(s):

Silvia Dwi Anjani ◽

Sugeng Hariyanto

Keyword(s):

Corporate Governance ◽

Linear Regression Analysis ◽

Financial Statements ◽

Primary Data ◽

Coefficient Of Determination ◽

Global Capital ◽

Good Corporate Governance ◽

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable

. Strategy and Society: Corporate Social Responsibility (CSR) to the Revolving Fund Program

Asian Social Work Journal ◽

10.47405/aswj.v6i1.142 ◽

2021 ◽

Vol 6 (1) ◽

pp. 1-11

Author(s):

Windhi Tia Saputra ◽

Yul Tito Permadhy ◽

Fitria Ayuningtyas ◽

Niken Ridianti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Data Validity ◽

Data Collection Technique ◽

Medium Enterprises ◽

Corporate Social ◽

Depth Interviews

This research was conducted to evaluate the Implementation of Corporate Social Responsibility (CSR) in the existing education program at PT FIFGROUP, as a program to help improve SME entrepreneurs' quality of business located around the company, especially in Cilandak Sub-district, South Jakarta. The theory used in this research is Corporate Social Responsibility. The method used in this research is qualitative, a case study approached, and the type of research descriptive. The data collection technique is in-depth interviews with Key Informant and Informants as well as methods of data validity by source. The results obtained in this research used the stages of Corporate Social Responsibility (CSR). The results of program activities have been running well by its purpose and benefits. The conclusion of the results of this research indicated that MSME entrepreneurs (micro, small and medium enterprises) got helped by the revolving fund program as assistance in improving the business. It is implemented by the stage of the implementation of Corporate Social Responsibility (CSR) and PT FIFGROUP doing continuous improvement to spread revolving funds to SME entrepreneurs (micro, small and medium enterprises) that eligible and promptly.

PELATIHAN PENCATATAN KEUANGAN BAGI UMKM di SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA, TANGGERANG

PUAN INDONESIA ◽

10.37296/jpi.v3i2.65 ◽

2022 ◽

Vol 3 (2) ◽

pp. 243-254

Author(s):

Rina Hartanti ◽

Ratna Darasih ◽

Koramen Haulian Sirait

Keyword(s):

High School Graduates ◽

Educational Institution ◽

Financial Statements ◽

Teaching Staff ◽

Practical Training ◽

Medium Enterprises ◽

Economic Constraints ◽

Financial Transactions

Abstract Abstract :The importance of education in improving the quality of life of a nation and state is well recognized by the Bina Amanah Cordova Entrepreneurship School as an Entrepreneurial Human Resource educational institution that provides free education to high school graduates who have economic constraints in continuing their education to a higher level of education and allow a definitive answers regarding the existing economic constraints. The School of Entrepreneurship Bina Amanah Cordova is in dire need of Lecture who can provide knowledge and skills in accounting through financial recording training for Micro, Small and Medium Enterprises (UMKM). Therefore, the Faculty of Economics and Business - Trisakti University in order to help meet the needs of these teaching staff, in collaboration with the Bina Amanah Cordova Entrepreneurship School carry out Community Service (PKM) by providing practical training on recording MSME financial transactions in accordance with SAK-ETAP Accounting standards. , begins with an explanation of the understanding and accounting process starting from recording financial transactions in journals to the posting process to the general ledger and financial statements, practicing accounting questions, and discussing financial recording problems that Cordova students still face. The results after the PKM implementation were in line with expectations, where participants were very enthusiastic about asking about SAK-ETAP accounting and answering the accounting exercises given.