scholarly journals PENDAMPINGAN MANAJEMEN RITEL MODERN BAGI KOMUNITAS PEDAGANG RITEL TRADISIONAL PASAR DINOYO KOTA MALANG

2021 ◽  
Vol 4 (2) ◽  
pp. 48-58
Author(s):  
Nanik Wahyuni ◽  
Ulfi Kartika O ◽  
Yayuk Sri Rahayu
Keyword(s):  
Financial Statements ◽  
Group Discussions ◽  
Retail Management ◽  
Modern Times ◽  
Customer Identification ◽  
Increasing Knowledge

The purpose of this service is to provide assistance related to retail management for traditional traders in Malang Dinoyo Market in order to be able to compete with modern traders. The strategy undertaken is through the stages of customer identification and Dinoyo Market traders, observation and conducting Forum Group Discussions (FGD) with assistance in the form of management of spatial and merchandise management, assistance in preparing simple financial statements and management of merchandise inventory. The result of this dedication is the increasing knowledge of Dinoyo Market traders in selling their merchandise so that the bias can still exist in modern times like today.

scholarly journals Modern Transference of Domestic Cooking Skills

Nutrients ◽  
2019 ◽  
Vol 11 (4) ◽  
pp. 870 ◽  
Author(s):  
Fiona Lavelle ◽  
Tony Benson ◽  
Lynsey Hollywood ◽  
Dawn Surgenor ◽  
Amanda McCloat ◽  
...  
Keyword(s):  
Primary Source ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Home Setting ◽  
Cooking Skills ◽  
Modern Times ◽  
Meal Preparation ◽  
Cooking Skill ◽  
Cooking Practices ◽  
Inductive Thematic Analysis

As the primary source of learning cooking skills; it is vital to understand what mothers think about the transference of cooking skills to their children. The current analysis aimed to highlight mothers’ perceptions of children’s involvement and cooking practices within the home setting. Sixteen focus group discussions were conducted on the island of Ireland (Republic of Ireland and Northern Ireland [UK]) with 141 mothers aged 20–39 years old. All focus groups were transcribed verbatim and an inductive thematic analysis using NVivo software was undertaken. Seven themes emerged from the dataset; (1) “How we learned to cook”; (2) “Who’s the boss”; (3) “Children in the way”; (4) “Keep kids out”; (5) “Involvement means eating”; (6) “Intentions versus reality”; and (7) “Kids’ ‘interest’ in cooking”. These themes illustrate a lack of cooking skill transference in relation to everyday meal preparation in modern times. The culture of children in the kitchen has vastly changed; and opportunities for children to learn basic skills are currently limited. Further research is required to confirm the findings that emerged from this analysis.

scholarly journals Pemahaman tentang Riba dan Teknologi Finansial Penyebab Berkurangnya Pegawai Bank Konvensional

2020 ◽  
Vol 2 (3) ◽  
pp. 138-145
Author(s):  
Aries Kurniawan ◽  
Nanang Bagus Setiawan
Keyword(s):  
Group Discussion ◽  
Financial Statements ◽  
Physical Factors ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Financial Reports ◽  
Technological Advances ◽  
Depth Interview ◽  
Bank Employees ◽  
Conventional Bank

Abstract– This study aims to determine the reasons for the reduction in the number of conventional bank employees. Some data collected by researchers of several banks that experienced a decline were PT Bank Danamon Indonesia Tbk. Especially for bank employees only in 2017 the number of Danamon employees in 2017 reached 16,811 people this number decreased by 6,021 when compared to 2016 with a number of 22,832. This number shows a decrease of 4,391 people when compared to 2015 with a total of 27,223.The same thing was experienced by PT Bank Mandiri Tbk (Bank Mandiri). This red plate bank also experienced a decrease in the number of employees. Based on financial reports published annually, Bank Mandiri employees number 38,307 people, a decrease of 633 people compared to the 2016 period of 38,940. Likewise, BNI (Bank Negara Indonesia) which has 27,209 employees decreased by 975 compared to 2016 with 28,184 employees. Maybank also has fewer employees. In 2017, based on financial statements without audits the number of employees reached 6,727 people, a decrease of 181 compared to 2016 of 6,908. This number is down 513 people compared to the previous year with a total of 7,421 employees. This study uses qualitative research methods, namely in-depth interview data collection with former employees and active banking employees. The researcher also conducted focus group discussions / FGD (Forum Group Discussion) between active bank employees and former banking employees who had resigned.As a result, there are two main factors that cause the reduction in the number of conventional bank employees in Indonesia. First, physical factors, namely technological advances in the industrial era 4.0. The second psychological psychological factor, namely the increase in knowledge and confidence of bank employees on the prohibition of usury based on Islamic teachings. Abstrak- Penelitian ini bertujuan untuk mengetahui alasan berkurangnya jumlah karyawan bank konvensional. Beberapa data yang dihimpun peneliti beberapa bank yang mengalami penurunan adalah PT Bank Danamon Indonesia Tbk. Khusus untuk karyawan bank saja pada tahun 2017 jumlah karyawan Danamon tahun 2017 mencapai 16.811 orang jumlah ini menurun 6.021 saat dibandingkan tahun 2016 dengan jumlah 22.832. Jumlah ini menunjukkan turun 4.391 orang saat dibandingkan tahun 2015 dengan jumlah 27.223. Hal yang sama juga dialami oleh PT Bank Mandiri Tbk (Bank Mandiri). Bank plat merah ini juga mengalami penurunan jumlah pegawai. Berdasarkan laporan keuangan yang terbit setiap tahun, pegawai Bank Mandiri berjumlah 38.307 orang, menurun 633 orang dibandingkan periode 2016 yang berjumlah 38.940. Demikian juga untuk BNI (Bank Negara Indonesia) yang mempunyai karyawan 27.209 menurun 975 dibandingkan tahun 2016 dengan jumlah karyawan 28.184. Maybank juga berkurang pegawainya. Tahun 2017, berdasar laporan keuangan tanpa audit jumlah karyawan mencapai 6.727 orang mengalami penurunan 181 dibanding tahun 2016 sebanyak 6.908. Jumlah ini turun 513 orang dibanding tahun sebelumnya dengan jumlah 7.421 karyawan. Penelitian ini menggunakan metode penelitian kualitatif yaitu pengumpulan data wawancara mendalam dengan para mantan pegawai dan pegawai aktif perbankan. Peneliti juga melakukan diskusi kelompok terarah / FGD (Forum Group Discussion) diantara pegawai bank yang aktif dan mantan pegawai perbankan yang telah mengundurkan diri. Hasilnya, terdapat dua faktor utama yang menyebabkan berkurangnya jumlah karyawan bank konvensional di Indonesia. Pertama, faktor fisik yakni kemajuan teknologi pada era industri 4.0. Kedua faktor psikologis emosional, yakni meningkatnya pengetahuan dan keyakinan karyawan bank atas haramnya riba berdasarkan ajaran Islam.

scholarly journals LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO

2020 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Ati Harianti ◽  
Ludwina Harahap ◽  
Hendyansyah Hendyansyah
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Financial Statements ◽  
Primary Data ◽  
Equation Modeling ◽  
Group Discussions ◽  
Accounting Standard ◽  
Financial Reports ◽  
Business Size ◽  
Small Focus

Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities. This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.  

scholarly journals Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi)

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Lucia Ari Diyani ◽  
Ratna Dewi Kusumawati ◽  
Iren Meita
Keyword(s):  
Financial Institutions ◽  
Financial Reporting ◽  
Financial Statements ◽  
Guest Speaker ◽  
Financial Reports ◽  
Satisfaction Questionnaire ◽  
Training Activity ◽  
Increasing Knowledge ◽  
Assistant Lecturer

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM

Modern Times and Marriage

1972 ◽  
Vol 17 (10) ◽  
pp. 550-551
Author(s):  
H. A. KORN
Keyword(s):  
Modern Times

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

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