IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.

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IMPLEMENTASI AKUNTANSI KEUANGAN BERBASIS SAK ETAP (STUDI KASUS PADA UMKM BATIK DI KOTA SEMARANG)

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v1i2.2001 ◽

2016 ◽

Vol 1 (2) ◽

Author(s):

Ira Septriana ◽

Eva Vitriyani

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Public Accountability ◽

Business Units ◽

Income Statement ◽

Qualitative Descriptive ◽

Convenience Sampling ◽

The Government

This study was to determine how the application and understanding of the accounting method for MSMEs Batik Semarang and whether in accordance with the standards set by the government. Because of FAS EWPA set with the purpose of facilitating entities without public accountability like MSMEs in presenting the financial statements to be more relevant and informative in order to monitor the performance of business units within a single accounting period. There are 30 units of MSMEs Batik Semarang as research sample selected by convenience sampling method using qualitative descriptive analysis method. The results indicate that the perception and understanding of MSME entrepreneurs Batik Semarang on Financial Accounting Standards for Entities Without Public Accountability (FSA EWPA) was still very simple, due to the lack of entrepreneurs knowledge regarding the technical preparation of financial statements based FSA EWPA. MSMEs feel that income statement is enough, and there is a lacking sosialization by the related department like Department of Cooperatives and MSMEs Semarang in applicating the Financial Accounting Standards Entities Without Public Accountability.Keywords: MSMEs; FAS EWPA; Financial Statements

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PENANGGULANGAN KEMISKINAN DI SEKTOR PERTANIAN: KASUS PADA PROGRAM BEKERJA

Analisis Kebijakan Pertanian ◽

10.21082/akp.v19n2.2021.109-134 ◽

2021 ◽

Vol 19 (2) ◽

pp. 109

Author(s):

Endro Gunawan ◽

Bambang Irawan

Keyword(s):

Poverty Reduction ◽

Agricultural Sector ◽

Laying Hens ◽

Descriptive Analysis ◽

Primary Data ◽

Qualitative Descriptive ◽

Agricultural Business ◽

Plantation Crops ◽

Depth Interviews

In order to reduce poverty in the agricultural sector, the Ministry of Agriculture implements the BEKERJA program, which is an effort to empower poor farmers in farming multi-commodities, including laying hens, vegetables, fruit and plantation crops. The objective of this study is to understand the role of the program on increasing farmers' income and reducing poverty. This research was conducted in 11 provinces covering 38 districts which were the location of the BEKERJA program in 2018 and 2019. The data used were primary data collected through in-depth interviews of farmers participating in the program. The results of quantitative and qualitative descriptive analysis concluded that the program was quite successful in enhancing agricultural business activities among poor farmers, but it had not been able to increase farmers' income significantly. The number of poor farmers participating in the program only decreased by 1.48%. There are many challenges faced in empowering poor farmers, and therefore a strong commitment is needed to reduce poverty in the agricultural sector. To increase the effectiveness of these poverty reduction efforts, the empowerment of poor farmers in the future should be carried out as the following: (1) commodities developed are focused on the laying hens and vegetables farming, (2) farmers empowerment and provision of agricultural facilities should be continued at least until the farming activities is financially profitable, (3) technical guidance for cultivation should be strengthen, (4) beneficiaries of the program should be prioritized to young farmers, and (5) development a special program that is focussed for the poor farmers.

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Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

Point of View Research Accounting and Auditing ◽

10.47090/povraa.v1i3.34 ◽

2020 ◽

Vol 1 (3) ◽

pp. 43-48

Author(s):

Indayani B

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Analysis Method ◽

Fixed Asset ◽

Government Accounting ◽

Straight Line ◽

Fixed Assets ◽

Qualitative Descriptive ◽

The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

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PANRITA LOPI: Cultural Value and Religiosity Behind Professionalism of Making Pinisi Boats in Bulukumba Regency

ETNOSIA Jurnal Etnografi Indonesia ◽

10.31947/etnosia.v4i1.6422 ◽

2019 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Eymal B Demmalino ◽

Tamzil Ibrahim ◽

Yopie Lumoindong

Keyword(s):

Data Collection ◽

Cultural Values ◽

Descriptive Analysis ◽

Cultural Value ◽

South Sulawesi ◽

Qualitative Descriptive ◽

The Relationship ◽

Depth Interviews ◽

Complementary Analysis ◽

Research Show

The main of this article to be expressed are Cultural Values and the Religiosity Behind the Skills (Kepanritaan) of Pinisi Boat Making in a very well-known community of boat makers in Ara, Bira and Tanalemo Villages, Bontobahari District, Bulukumba Regency, South Sulawesi. This research uses the verstehen method (Weber in Ritzer and Goodman, 2004 and Kaelan, 2005) on Pinisi Boat Making Activities and Changes from the beginning to the era of shipping modernization. The data was collected by combining comprehensive data collection techniques (observation, in-depth interviews, documentation, and triangulation: Sugiyono, 2007) and analyzed using interpretive post positivistic qualitative descriptive analysis method (with systemic complementary analysis procedures: Data Collection), Grouping, Categorization, and Discarding Insignificant Data (Data Reduction), Mapping Data on Causality between Data Categorization, and Conclusion: Miles and Huberman, 1995). The results of the research show that the professionalism in making pinisi boats is built on the basis of assessment with the underlying occult values. A cultural value that tends to be ecologically oriented in the sense of keeping the relationship harmonious with the natural ruler in a magical way. These values tend to weaken amid the development of shipping modernization and the development of the boat-making industry.

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Community Nursing in Coastal Tourism through the Establishment of Coastal Health Center (POSKESPAN)

10.20944/preprints202104.0485.v1 ◽

2021 ◽

Author(s):

Komang Achjar ◽

Moses Glorino Rumambo Pandin

Keyword(s):

Health Workers ◽

Descriptive Analysis ◽

First Aid ◽

Coast Guard ◽

Warning Signs ◽

Care Needs ◽

Qualitative Descriptive ◽

Bad Weather ◽

The Relationship ◽

Depth Interviews

Coastal tourist nursing is intended for coastal tourists related to the risk of accidents that may occur during the coastal activity. The risk of accidents in tourists can occur due to bad weather, lack of rescue equipment, and the limited ability of the coast guard to perform first aid and emergency treatment. This study described the relationship between coastal tourist nursing with the prevention of injuries and the first aid of coastal accidents, as well as the working procedures and obstacles that might occur during the rescue. The research was conducted by the qualitative method through in-depth interviews with respondents consisting of tourists, Balawista, and health workers. The data is analyzed with qualitative descriptive analysis. The interview generates 14 themes related to activities on coastal such as the duties of Balawista, warning signs, means of communication, improvement of ability, accident cases, accident treatment, referral of cases, needs of infrastructure facilities, human resources needs, health care needs, infrastructure factors, human factors, situation factors, and how to cope with the problem. Those themes can be used as a reflection in following up the safety service efforts to coastal tourists.

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PENGEMBANGAN AGROWISATA UNTUK KEMANDIRIAN EKONOMI DAN PELESTARIAN BUDAYA DI DESA KERTA, PAYANGAN GIANYAR

Jurnal Master Pariwisata (JUMPA) ◽

10.24843/jumpa.2016.v03.i01.p11 ◽

2016 ◽

Author(s):

I Made Gunawan

Keyword(s):

Life Cycle ◽

Data Collection ◽

Descriptive Analysis ◽

External Factors ◽

Cycle Systems ◽

Qualitative Descriptive ◽

The Government ◽

Internal And External Factors ◽

The Village ◽

Depth Interviews

Kerta Village, Payangan, Gianyar regency, Bali, has a large and diverse potential to develop as agrotourism.However, these natural and cultural potentials have not been optimally managed.This study aims to determine the potential of villages that can be developed as agrotourism products, knowing the internal and external factors that influence of agrotourism development, formulating strategy and program to develop it.This study uses qualitative methods, data collection is done through observation, questionnaires, and in-depth interviews on elements of the society, the government and tourism entrepreneurs. Qualitative descriptive analysis was performed by applying the theory of tourism area life cycle, systems theory, and planning theory.The results showed that the village potential that has been depeloping and it can be developed further as agrotourism products, grouped into four categories, namely of nature potential, agriculture, cultural, and attractions.From the view of tourism are life cycle,Kerta Village Agrotourism are in the involvement phase marked by the growing involment of community to tourism activities.

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Analisis Kinerja Keuangan Pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton)

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v17i2.268 ◽

2016 ◽

Vol 17 (2) ◽

pp. 41

Author(s):

Elvina Chandra Pranata ◽

Supatmi Supatmi

Keyword(s):

Financial Performance ◽

Cash Flow ◽

Descriptive Analysis ◽

Financial Statements ◽

Premier League ◽

Football Clubs ◽

The World ◽

Qualitative Descriptive ◽

Operating Cash Flow ◽

Turn Over

Football is a popular sport that affect various aspects of life, one of which is the economy. In Europe, football has become an industry and the clubs most are already preparing financial statements. This study aims to analyze the financial performance of three football clubs that followed the Premier League as one of the best leagues in the world, Arsenal, Tottenham Hotspurs and Everton, for the period of 2007-2011. This study uses the technique of quantitative and qualitative descriptive analysis using 14 financial ratios relevant to the football club. Results showed in general Arsenal is a club that has the best financial performance in comparison Tottenham Hotspurs and Everton, in particular in such matters, income and liquidity. Tottenham Hotspurs have advantages in terms of net investment over player contracts and operating cash flow. While Everton in general have the worst financial performance in terms of operations and liquidity, but has a good asset turn over.

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PERAN LEMBAGA AMIL ZAKAT DOMPET DHUAFA DALAM MEMBERDAYAKAN PETERNAK MISKIN DI BANGKALAN

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol5iss201811pp908-923 ◽

2019 ◽

Vol 5 (11) ◽

pp. 908

Author(s):

Mar‟atus Sholikah ◽

Suherman Rosyidi

Keyword(s):

Descriptive Analysis ◽

Economic Empowerment ◽

Analytical Technique ◽

Program Success ◽

The Poor ◽

Network Provider ◽

Qualitative Descriptive ◽

Descriptive Approach ◽

The Right

Poverty is a serious problem in Indonesia. As a developing country, the poor inhabitants in Indonesia is still high. According to BPS, shows that 27,7 thousand individu is the poor. Therefore to reduce the problem of poverty, empowerment is one of the right solutions. Especially for poor farmers. Dompet Dhuafa Amil Zakah institution has a empowerment program for the poor farmers, namely “Ternak Berdaya” This study aims to describe the role of Dompet Dhuafa (DD) amil zakat institution in economic empowerment of Farmers in Lantek Temor village, Galis District, Bangkalan City. Using qualitative descriptive approach with study case method, the data collected are donetrough interviews, observation, and documentation. In validating the data, this study uses source triangulation and technique triangulation. Analytical Technique uses descriptive analysis with stages data reduction, presentation, and conclusion. The results of this study indicate that DD has a role in economic empowerment of Farmers as a capital giver from zakah and market network provider, but didn‟t optimal yet. It could be seen through the results of the analysis of four indicators of program success, namely welfare consisting of food, clothing, shelter, and spiritual aspects, increasing income, making itwork, and transforming mustahik into muzaki. Among four indicators there are some that have not been met, namely welfare from the spiritual aspect, due to the absence of special religious programs for farmers groups. In addition, the additional income from this program is still relatively small so it can not transform the mustahik be the muzaki of zakah mal.

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Dampak Implementasi Restrukturisasi Pembiayaan terhadap Likuiditas Bank Syariah pada Situasi Pandemi Covid-19

El-Barka: Journal of Islamic Economics and Business ◽

10.21154/elbarka.v3i2.2472 ◽

2020 ◽

Vol 3 (2) ◽

pp. 282-316

Author(s):

Abdul Kholiq ◽

Rizqi Rahmawati

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Human Life ◽

Descriptive Analysis ◽

Business Units ◽

A Value ◽

Qualitative Descriptive ◽

Credit Financing ◽

The Government ◽

The Impact

The Covid-19 pandemic has had a significant impact in all aspects of human life, such as in the health, education, social, economic and banking sectors. To restore the economic and banking sectors, the government through The Financial Services Authority issued Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 11 /POJK.03/2020 Tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019. One of the things described in POJK Number 11 /POJK.03/2020 is the implementation of credit or financing restructuring for debtors who were affected during the Covid-19 pandemic. The implementation of this credit / financing restructuring has raised concerns about bank liquidity. This study uses a qualitative descriptive analysis method by describing the phenomena that occur due to the impact of Covid-19 on the global and national economy, Indonesian government policies, and banking. The results showed that during the period March-September 2020 the average Financing to Deposit Ratio (FDR) in Islamic Commercial Banks showed a value of 79.31% where the highest ratio occurred in July with a ratio level of 81.03% and the lowest ratio occurred in September with a ratio of 77.06%. Under these conditions, in general the level of liquidity of Islamic commercial banks is categorized as healthy or liquid. The average FDR ratio in Sharia Business Units for the period March-September 2020 shows a value of 103.54% where the highest ratio occurred in May with an FDR ratio of 107.20% and the lowest ratio occurred in September with an FDR ratio of 95.87%. Under these conditions, in general the liquidity level of the Sharia Business Unit is categorized as less healthy or less liquid.Pandemi Covid-19 telah memberikan dampak yang signifikan dalam segala segi kehidupan manusia seperti dalam bidang kesehatan, pendidikan, sosial, ekonomi maupun sektor perbankan. Untuk memulihkan sektor ekonomi dan perbankan, pemerintah melalui Otoritas Jasa Keuangan mengeluarkan Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 11 /POJK.03/2020 Tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019. Salah satu hal yang dijelaskan dalam POJK Nomor 11 /POJK.03/2020 adalah pemberlakuan restrukturisasi kredit atau pembiayaan bagi debitur yang terdampak selama pandemi Covid-19. Pemberlakuan restrukturisasi kredit/pembiayaan ini memunculkan kekhawatiran terhadap likuiditas bank. Penelitian ini bertujuan untuk menganalisa dampak implementasi restrukturisasi pembiayaan terhadap likuiditas bank syariah pada situasi pandemic covid-19. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan cara mendeskripsikan fenomena-fenomena yang terjadi akibat dampak Covid-19 terhadap perekonomian global maupun nasional, kebijakan pemerintah Indonesia, serta perbankan. Hasil penelitian menunjukkan bahwa selama periode Maret-September 2020 rata-rata rasio Financing to Deposit Ratio (FDR) pada Bank Umum Syariah menunjukkan nilai 79,31% dimana rasio tertinggi terjadi pada bulan Juli dengan tingkat rasio 81,03% dan rasio terendah terjadi pada bulan September dengan tingkat rasio 77,06%. Dengan kondisi tersebut, maka secara umum tingkat likuiditas bank umum syariah dikategorikan sehat atau likuid. Rata-rata rasio FDR pada Unit Usaha Syariah periode Maret-Septemer 2020 menunjukkan nilai 103,54% dimana rasio tertinggi terjadi pada bulan Mei dengan tingkat rasio FDR 107.20% dan rasio terendah terjadi pada bulan September dengan tingkat rasio FDR 95.87%. Dengan kondisi tersebut, maka secara umum tingkat likuiditas Unit Usaha Syariah dikategorikan kurang sehat atau kurang likuid.

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Constructing Social Attitudes and Religious Tolerance in Emerald Diversity through te Teaching of Religion and Cultural Values

AL-TA LIM ◽

10.15548/jt.v26i2.539 ◽

2019 ◽

Vol 26 (2) ◽

pp. 147-159

Author(s):

Ilfiana Firzaq Arifin ◽

Akmad Arif Musaddad ◽

Sudiyanto Sudiyanto

Keyword(s):

Cultural Values ◽

Descriptive Analysis ◽

Social Attitudes ◽

Religious Tolerance ◽

Good Strategy ◽

Human Beings ◽

Analysis Techniques ◽

Wide Range ◽

Qualitative Descriptive ◽

Depth Interviews

Diversity is already common place in Indonesia as a country that is nicknamed as the Emerald diversity. Indonesian state menghiasai diversity is seen as something that is very unique, but foreigners do not know that it is actually in it churned a result of lack of tolerance. SMK Nurul Ulum is a school that is not wished for it to happen. Therefore, this school creates an attitude of tolerance among human beings, which is based on the teachings of Islam, Christianity, Hindu-Buddhist and cultural values Pendhalungan. The method used in this article is using qualitative descriptive analysis techniques and observation. Descriptive analysis is done by reviewing a wide range of journals, books, articles and other sources that support. While the observation conducted at SMK Nurul Ulum Jember namely by conducting in-depth interviews to the relevant school. The results showed that with the use of the teachings of tolerance of various religious and cultural values Pendhalungan and use a good strategy, tolerance can be built effectively in this school.

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