Rizqa Arimurti, Wan Junita Raflah, Armita Novriana Rambe
This research aims to determine the factors that influence purchases decisions at UMKM BUMDesa Kuala Alam Bandar Jaya, focusing on product innovation, product quality, and brand awareness. The population in this study were people in the Bengkalis City area. The sampling technique uses the accidental sampling method with the expected research sample being around 80 to 100 respondents. From the survey results, the research sample obtained was 85 respondents. The data source used is primary data, namely the researcher distributed questionnaires to the community in Bengkalis City. The data analysis method for this research uses Multiple Linear Regression analysis. The measurement indicators for this research use a Likert Scale and the data is processed using SPSS version 25. Based on the research results, it shows that the factors that influence purchases decisions in UMKM BUMDesa Kuala Alam Bandar Jaya are product innovation, product quality, and brand awareness. It is hoped that this research can contribute to the MSME BUMDES Kuala Alam Bandar Jaya by revealing the importance of recognizing the role of product innovation, product quality, and brand awareness in managing MSME business operations. This is a form of helping MSMEs to maintain the continuity and growth of their business, while achieving optimal income.
本研究旨在确定影响 UMKM BUMDesa Kuala Alam Bandar Jaya 购买决策的因素，重点关注产品创新、产品质量和品牌意识。本研究的研究对象是本卡利斯市地区的居民。抽样技术采用意外抽样法，预计研究样本约为 80 至 100 名受访者。从调查结果来看，研究样本为 85 名受访者。使用的数据来源是原始数据，即研究人员向 Bengkalis 市的社区发放了调查问卷。本研究的数据分析方法采用多元线性回归分析。本研究的测量指标使用李克特量表，数据使用 SPSS 25 版进行处理。研究结果表明，影响 UMKM BUMDesa Kuala Alam Bandar Jaya 购买决策的因素包括产品创新、产品质量和品牌意识。希望本研究能够揭示认识到产品创新、产品质量和品牌意识在管理中小微企业业务运营中的作用的重要性，从而为瓜拉亚兰万达再也的中小微企业BUMDES做出贡献。这也是帮助中小微企业在实现最佳收入的同时保持业务连续性和增长的一种形式。
{"title":"Determining Factors of Consumer Purchases Decisions in MSME BUMDesa Kuala Alam Bandar Jaya","authors":"Rizqa Arimurti, Wan Junita Raflah, Armita Novriana Rambe","doi":"10.51178/jecs.v5i2.1605","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1605","url":null,"abstract":"This research aims to determine the factors that influence purchases decisions at UMKM BUMDesa Kuala Alam Bandar Jaya, focusing on product innovation, product quality, and brand awareness. The population in this study were people in the Bengkalis City area. The sampling technique uses the accidental sampling method with the expected research sample being around 80 to 100 respondents. From the survey results, the research sample obtained was 85 respondents. The data source used is primary data, namely the researcher distributed questionnaires to the community in Bengkalis City. The data analysis method for this research uses Multiple Linear Regression analysis. The measurement indicators for this research use a Likert Scale and the data is processed using SPSS version 25. Based on the research results, it shows that the factors that influence purchases decisions in UMKM BUMDesa Kuala Alam Bandar Jaya are product innovation, product quality, and brand awareness. It is hoped that this research can contribute to the MSME BUMDES Kuala Alam Bandar Jaya by revealing the importance of recognizing the role of product innovation, product quality, and brand awareness in managing MSME business operations. This is a form of helping MSMEs to maintain the continuity and growth of their business, while achieving optimal income.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Monique Permata Sari Santoso, R. Roslina, Nuzul Inas Nabila
Today's society realizes that clothing is more than just clothing needs, but also fashion needs. The shift in clothing style to being a medium to show one's existence in the community has made the clothing business grow rapidly today. Distro is one of the many apparel businesses that have sprung up in Indonesia today, especially in the city of Bandar Lampung. Otsky is a local clothing distribution that is popular with the people of Lampung. Otsky's shop has good product quality and a good store atmosphere. On the other hand, the researchers conducted a survey and found several complaints from consumers about unsatisfactory product quality in terms of materials and product form. Apart from that, there are complaints about the shop atmosphere at Otsky, which has a reasonably dense layout so that it fills the room which affects convenience when shopping. This study aims to determine whether product quality and store atmosphere can influence purchasing decisions at Otsky Stores. The research method used is quantitative, namely a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. This study using a survey method by distributing questionnaires to Otsky Shop buyers. The population of this study were buyers of Otsky Stores in Bandar Lampung and 100 respondents were taken. The results of this study indicate that product quality (X1) and store atmosphere (X2) influence purchasing decisions (Y). The store atmosphere variable shows a result of 0.490, which is higher than the product quality variable, which has an impact of 0.447 on purchasing decisions.
{"title":"The Effect of Product Quality and Store Atmosphere on Purchase Decisions at Otsky Bandar Lampung Distro","authors":"Monique Permata Sari Santoso, R. Roslina, Nuzul Inas Nabila","doi":"10.51178/jecs.v5i2.1463","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1463","url":null,"abstract":"Today's society realizes that clothing is more than just clothing needs, but also fashion needs. The shift in clothing style to being a medium to show one's existence in the community has made the clothing business grow rapidly today. Distro is one of the many apparel businesses that have sprung up in Indonesia today, especially in the city of Bandar Lampung. Otsky is a local clothing distribution that is popular with the people of Lampung. Otsky's shop has good product quality and a good store atmosphere. On the other hand, the researchers conducted a survey and found several complaints from consumers about unsatisfactory product quality in terms of materials and product form. Apart from that, there are complaints about the shop atmosphere at Otsky, which has a reasonably dense layout so that it fills the room which affects convenience when shopping. This study aims to determine whether product quality and store atmosphere can influence purchasing decisions at Otsky Stores. The research method used is quantitative, namely a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. This study using a survey method by distributing questionnaires to Otsky Shop buyers. The population of this study were buyers of Otsky Stores in Bandar Lampung and 100 respondents were taken. The results of this study indicate that product quality (X1) and store atmosphere (X2) influence purchasing decisions (Y). The store atmosphere variable shows a result of 0.490, which is higher than the product quality variable, which has an impact of 0.447 on purchasing decisions.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132567370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this era of globalization, technology is developing rapidly in all aspects, including the economic aspect. Changes in payment transactions using currency are now starting to be replaced by electronic money. There is a lot of electronic money that is present in the community, one of which is the Dana Application. This is something new among the public so that people are still questioning the benefits, convenience and security of the Dana Application, because when using it transactions are inefficient because when using the Dana Application there are difficulties and transaction security is not guaranteed. The research method used is quantitative, namely a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. In this study using a questionnaire with a Likert scale. The population in this study were Dana Application users and 120 samples were used as a research sample. The results of this study indicate that Perceived Usefulness (X1) has a positive and significant effect on Intention to Use (Y), Ease of Use (X2) has a positive and significant effect on Intention to Use (Y), Safety (X3) has a positive and significant effect on Intention to Use (Y ).
{"title":"The Effect of perceived Benefits, Ease of Use and Security on the Intention to Use the Dana Application","authors":"Muhammad Iqbal Fahlepi, R. Roslina, N. Husna","doi":"10.51178/jecs.v5i2.1462","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1462","url":null,"abstract":"In this era of globalization, technology is developing rapidly in all aspects, including the economic aspect. Changes in payment transactions using currency are now starting to be replaced by electronic money. There is a lot of electronic money that is present in the community, one of which is the Dana Application. This is something new among the public so that people are still questioning the benefits, convenience and security of the Dana Application, because when using it transactions are inefficient because when using the Dana Application there are difficulties and transaction security is not guaranteed. The research method used is quantitative, namely a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. In this study using a questionnaire with a Likert scale. The population in this study were Dana Application users and 120 samples were used as a research sample. The results of this study indicate that Perceived Usefulness (X1) has a positive and significant effect on Intention to Use (Y), Ease of Use (X2) has a positive and significant effect on Intention to Use (Y), Safety (X3) has a positive and significant effect on Intention to Use (Y ).","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126327206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study intends to carry out an analysis related to the influence of tax planning variables and deferred tax assets variables on financial performance. The targets of this research are food and beverage sub-sector manufacturing companies that have been registered on the IDX from 2019 to 2022. Then the sampling method used in this study was purposive sampling and 9 samples of companies were obtained. While researchers used three data analysis methods, namely the classical assumption test, multiple linear regression test and hypothesis testing. The results shown in this study are that the tax planning variable has no partial effect on financial performance, but deferred tax assets have a partial effect on financial performance. While simultaneously the variable tax planning and deferred tax asset variables jointly have an influence on financial performance.
{"title":"Pengaruh Perencanaan Pajak Dan Aktiva Pajak Tangguhan Terhadap Financial Performance","authors":"Taufik Akbar Parluhutan","doi":"10.51178/jecs.v5i2.1435","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1435","url":null,"abstract":"This study intends to carry out an analysis related to the influence of tax planning variables and deferred tax assets variables on financial performance. The targets of this research are food and beverage sub-sector manufacturing companies that have been registered on the IDX from 2019 to 2022. Then the sampling method used in this study was purposive sampling and 9 samples of companies were obtained. While researchers used three data analysis methods, namely the classical assumption test, multiple linear regression test and hypothesis testing. The results shown in this study are that the tax planning variable has no partial effect on financial performance, but deferred tax assets have a partial effect on financial performance. While simultaneously the variable tax planning and deferred tax asset variables jointly have an influence on financial performance.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128581071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to (1) determine the condition of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. (2) Knowing the concept of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. (3) Knowing the effect of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. Report collection was carried out at PT Perkebunan Nusantara IV Balap Estate, Mandailing Natal District. The population is all employees of the Balap Estate with a total of 300 people. Withdrawal of samples using purposive sampling technique so that the total sample is 85 people. Data analysis used the Likert Scale method and the SmartPLS method.
本研究旨在(1)确定PT Perkebunan Nusantara IV Balap Estate的领导、动机、纪律、工作环境对员工绩效的影响。(2)了解PT Perkebunan Nusantara IV Balap Estate的领导、激励、纪律、工作环境等概念对员工绩效的影响。(3)了解PT Perkebunan Nusantara IV Balap Estate的领导、动机、纪律、工作环境对员工绩效的影响。报告收集是在曼达林纳塔尔区PT Perkebunan Nusantara IV Balap Estate进行的。人口全部为Balap地产的员工，共300人。采用有目的抽样技术提取样本，使样本总数为85人。数据分析采用李克特量表法和SmartPLS法。
{"title":"The Influence of Leadership, Motivation, Discipline and Work Environment on the Performance of Employees at Batang Laping (BALAP) PTPN IV","authors":"Indra Yudistira, Mhd. Asaad, Rasidin Karo-Karo Sitepu","doi":"10.51178/jecs.v5i2.1436","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1436","url":null,"abstract":"This study aims to (1) determine the condition of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. (2) Knowing the concept of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. (3) Knowing the effect of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. Report collection was carried out at PT Perkebunan Nusantara IV Balap Estate, Mandailing Natal District. The population is all employees of the Balap Estate with a total of 300 people. Withdrawal of samples using purposive sampling technique so that the total sample is 85 people. Data analysis used the Likert Scale method and the SmartPLS method.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127091259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Salah satu bidang muamalat yang paling sering dilakukan adalah jual beli. penelitian yang bertujuan untuk menjawab pertanyaan: Bagaimana praktik jual beli makanan dan aplikasi Go- Food dan Bagaimana analisis hukum Islam terhadap praktik jual beli makanan dan aplikasi Go-Food. hasil penelitian yang dihimpun melalui wawancara, dokumentasi, dan observasi lalu data tersebut dianalisis dengan menggunakan metode analisis deskriptif melalui pola pikir deduktif yakni menguraikan teori jual beli dan salam untuk menganalisis jual beli makanan melalui aplikasi Go- Food di PT. Go-Jek. Hasil penelitian menyimpulkan bahwa praktik akad jual beli makanan dan aplikasi Go-Food belum terlaksana dengan baik karena adanya ketentuan diluar kesepakatan awal yang dilakukan oleh pihak driver ketika makanan yang dipesan oleh pembeli terjadi perubahan harga namun pihak driver tidak konfirmasi terlebih dahulu ke pembeli apakah transaksi tersebut tetap berlanjut atau dibatalkan. Yang menurut hukum Islam, praktik jual beli tersebut tidak sah ketika driver tidak konfirmasi adanya perbedaan harga dan dikatakan sah jika driver konfirmasi adanya perbedaan harga dan konsumen memilih untuk melanjutkan jual beli tersebut. Kepada Driver disarankan jika ada perbedaan harga antara aplikasi dan nota mohon untuk dikonfirmasikan ke pelanggan terlebih dahulu meskipun harga tersebut rendah namun lebih baik dikonfirmasikan agar tidak terjadi ketidakrelaan. Dan untuk konsumen agar lebih teliti lagi bahwa harga estimasi yang berada di aplikasi merupakan harga sementara yang bisa berubah-ubah.
{"title":"Penerapan Hukum Islam Dalam Praktek Jual Beli Makanan Pada Aplikasi Go-Food","authors":"Diyan Yusri, Alang Sidek, Indra Syahputra","doi":"10.51178/jecs.v5i2.1431","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1431","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Salah satu bidang muamalat yang paling sering dilakukan adalah jual beli. penelitian yang bertujuan untuk menjawab pertanyaan: Bagaimana praktik jual beli makanan dan aplikasi Go- Food dan Bagaimana analisis hukum Islam terhadap praktik jual beli makanan dan aplikasi Go-Food. hasil penelitian yang dihimpun melalui wawancara, dokumentasi, dan observasi lalu data tersebut dianalisis dengan menggunakan metode analisis deskriptif melalui pola pikir deduktif yakni menguraikan teori jual beli dan salam untuk menganalisis jual beli makanan melalui aplikasi Go- Food di PT. Go-Jek. Hasil penelitian menyimpulkan bahwa praktik akad jual beli makanan dan aplikasi Go-Food belum terlaksana dengan baik karena adanya ketentuan diluar kesepakatan awal yang dilakukan oleh pihak driver ketika makanan yang dipesan oleh pembeli terjadi perubahan harga namun pihak driver tidak konfirmasi terlebih dahulu ke pembeli apakah transaksi tersebut tetap berlanjut atau dibatalkan. Yang menurut hukum Islam, praktik jual beli tersebut tidak sah ketika driver tidak konfirmasi adanya perbedaan harga dan dikatakan sah jika driver konfirmasi adanya perbedaan harga dan konsumen memilih untuk melanjutkan jual beli tersebut. Kepada Driver disarankan jika ada perbedaan harga antara aplikasi dan nota mohon untuk dikonfirmasikan ke pelanggan terlebih dahulu meskipun harga tersebut rendah namun lebih baik dikonfirmasikan agar tidak terjadi ketidakrelaan. Dan untuk konsumen agar lebih teliti lagi bahwa harga estimasi yang berada di aplikasi merupakan harga sementara yang bisa berubah-ubah. \u0000 \u0000 \u0000 \u0000","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124025020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui pengaruh ekspor dan impor terhadap pertumbuhan ekonomi di Sumatera Utara secara parsial dan simultan. Metode penelitian yang digunakan yakni metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Provinsi Sumatera Utara. Data bersifat time series dari tahun 2012-2022 yang meliputi pertumbuhan ekonomi, ekspor dan impot. Metode pengumpulan data yang digunakan adalah dokumentasi dan studi kepustakaan dengan pendekatan kuantitatif. Analisis penelitian menggunakan regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan secara parsial ekspor dan impor tidak berpengaruh signifikan terhadap pertumbuhan ekonomi, dan secara simultan ekspor dan impor tidak berpengaruh signifikan terhadap pertumbuhan ekonomi Sumatera Utara.
{"title":"Pengaruh Ekspor dan Impor Terhadap Pertumbuhan Ekonomi Sumatera Utara","authors":"Eduward Situmorang","doi":"10.51178/jecs.v5i2.1430","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1430","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh ekspor dan impor terhadap pertumbuhan ekonomi di Sumatera Utara secara parsial dan simultan. Metode penelitian yang digunakan yakni metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Provinsi Sumatera Utara. Data bersifat time series dari tahun 2012-2022 yang meliputi pertumbuhan ekonomi, ekspor dan impot. Metode pengumpulan data yang digunakan adalah dokumentasi dan studi kepustakaan dengan pendekatan kuantitatif. Analisis penelitian menggunakan regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan secara parsial ekspor dan impor tidak berpengaruh signifikan terhadap pertumbuhan ekonomi, dan secara simultan ekspor dan impor tidak berpengaruh signifikan terhadap pertumbuhan ekonomi Sumatera Utara.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123988863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Each region typically boasts its distinctive flagship products within the realm of SMEs, and this holds true for the Gebang sub-district of Langkat Regency, where roadside businesses thrive with their specialty products like "Cassava Chips" and "Dodol," a traditional Indonesian confection. According to Law No. 20 of 2008 on Micro, Small, and Medium Enterprises (MSMEs), a micro-enterprise is defined as a productive enterprise owned by an individual or a sole proprietorship entity that meets the micro-enterprise criteria as outlined in this Law. Thus, the formulation of comprehensive financial reports aids in planning future endeavors, thereby facilitating the creation of business plans that anticipate potential eventualities and strategically chart the path forward. Incorporating a comprehensive financial statement based on MSME Financial Accounting Standards (SAK EMKM) encompasses a balance sheet, income statement, and notes to the financial statements. The balance sheet should encompass at least cash and cash equivalents, receivables, inventory, fixed assets, trade payables, bank loans, and equity. The income statement portrays the relationship between an entity's income and expenses. This research employs a qualitative descriptive method, with data collection techniques comprising observation, interviews, and documentation. The data analysis is based on a month-long research period, and the findings are examined using descriptive analysis methods. The questionnaire, distributed to 17 respondents with 20 statements each, underwent statistical analysis, revealing the perception of MSME managers regarding the presentation of financial reports in accordance with MSME Financial Accounting Standards to be of a "Not Good/Low" rating. Contributing factors to this perception include the limited accounting understanding of MSME operators, their inadequate accounting knowledge preventing activities such as ledger and journal recording and financial statement preparation. Additionally, MSME operators lack a comprehensive understanding of the significance of financial reports in business operations and remain unfamiliar with MSME Financial Accounting Standards.
{"title":"Penerapan Laporan Keuangan Berdasarkan SAK EMKM Bagi Usaha Mikro Kecil Menengah di Kecamatan Gebang","authors":"Khairani Sakdiah, Anjur Pohan, Asmawarna Sinaga","doi":"10.51178/jecs.v5i2.1427","DOIUrl":"https://doi.org/10.51178/jecs.v5i2.1427","url":null,"abstract":"Each region typically boasts its distinctive flagship products within the realm of SMEs, and this holds true for the Gebang sub-district of Langkat Regency, where roadside businesses thrive with their specialty products like \"Cassava Chips\" and \"Dodol,\" a traditional Indonesian confection. According to Law No. 20 of 2008 on Micro, Small, and Medium Enterprises (MSMEs), a micro-enterprise is defined as a productive enterprise owned by an individual or a sole proprietorship entity that meets the micro-enterprise criteria as outlined in this Law. Thus, the formulation of comprehensive financial reports aids in planning future endeavors, thereby facilitating the creation of business plans that anticipate potential eventualities and strategically chart the path forward. Incorporating a comprehensive financial statement based on MSME Financial Accounting Standards (SAK EMKM) encompasses a balance sheet, income statement, and notes to the financial statements. The balance sheet should encompass at least cash and cash equivalents, receivables, inventory, fixed assets, trade payables, bank loans, and equity. The income statement portrays the relationship between an entity's income and expenses. This research employs a qualitative descriptive method, with data collection techniques comprising observation, interviews, and documentation. The data analysis is based on a month-long research period, and the findings are examined using descriptive analysis methods. The questionnaire, distributed to 17 respondents with 20 statements each, underwent statistical analysis, revealing the perception of MSME managers regarding the presentation of financial reports in accordance with MSME Financial Accounting Standards to be of a \"Not Good/Low\" rating. Contributing factors to this perception include the limited accounting understanding of MSME operators, their inadequate accounting knowledge preventing activities such as ledger and journal recording and financial statement preparation. Additionally, MSME operators lack a comprehensive understanding of the significance of financial reports in business operations and remain unfamiliar with MSME Financial Accounting Standards.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134497649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Arnice Malanuwa, Meimoon Ibrahim, Yakup Yakup, D. Karundeng
The purpose of this study was to analyze the effect of performance allowances, training, discipline and organizational support on employee work loyalty at the Community and Village Empowerment Service). The data used in this study is primary data sourced from filling out questionnaires. The research population is 65 respondents using the census method. The analytical technique used to answer research problems and test hypotheses is multiple regression analysis. The findings of this study are (1) performance allowances have a positive and significant effect on work loyalty, (2) training has a positive and significant effect on work loyalty, (3) work discipline has a positive and significant effect on work loyalty, (4) organizational support has a positive and no effect significant effect on work loyalty.
{"title":"Pengaruh Tunjangan Kinerja, Pelatihan, Kedisiplinan Dan Dukungan Organisasi Terhadap Loyalitas Kerja Pegawai","authors":"Arnice Malanuwa, Meimoon Ibrahim, Yakup Yakup, D. Karundeng","doi":"10.51178/jecs.v5i1.1369","DOIUrl":"https://doi.org/10.51178/jecs.v5i1.1369","url":null,"abstract":"The purpose of this study was to analyze the effect of performance allowances, training, discipline and organizational support on employee work loyalty at the Community and Village Empowerment Service). The data used in this study is primary data sourced from filling out questionnaires. The research population is 65 respondents using the census method. The analytical technique used to answer research problems and test hypotheses is multiple regression analysis. The findings of this study are (1) performance allowances have a positive and significant effect on work loyalty, (2) training has a positive and significant effect on work loyalty, (3) work discipline has a positive and significant effect on work loyalty, (4) organizational support has a positive and no effect significant effect on work loyalty.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127247239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nismawaty S. Pahrun, D. Karundeng, Mohamad Afan Suyanto
The purpose of this study was to analyze the effect of the quality of interaction, the quality of the physical environment and the quality of the results on the satisfaction of users of government services at the General Section of the Regional Secretariat of Gorontalo Regency. Data analysis in this study used multiple linear regression analysis. The results showed that (1) the quality of interaction had a positive and significant effect on service user satisfaction, (2) the quality of the physical environment had a positive and significant effect on service user satisfaction, (3) the quality of results had a positive and insignificant effect on service user satisfaction, and ( 4) The quality of the interaction, the quality of the physical environment, and the quality of the results together have a positive and significant effect on the satisfaction of users of government services at the General Section of the Regional Secretariat of Gorontalo Regency.
{"title":"Pengaruh Kualitas Interaksi, Kualitas Lingkungan Fisik Dan Kualitas Hasil Terhadap Kepuasan Pengguna Layanan Pemerintah Pada Bagian Umum Sekretariat Daerah Kabupaten Gorontalo","authors":"Nismawaty S. Pahrun, D. Karundeng, Mohamad Afan Suyanto","doi":"10.51178/jecs.v5i1.1360","DOIUrl":"https://doi.org/10.51178/jecs.v5i1.1360","url":null,"abstract":"The purpose of this study was to analyze the effect of the quality of interaction, the quality of the physical environment and the quality of the results on the satisfaction of users of government services at the General Section of the Regional Secretariat of Gorontalo Regency. Data analysis in this study used multiple linear regression analysis. The results showed that (1) the quality of interaction had a positive and significant effect on service user satisfaction, (2) the quality of the physical environment had a positive and significant effect on service user satisfaction, (3) the quality of results had a positive and insignificant effect on service user satisfaction, and ( 4) The quality of the interaction, the quality of the physical environment, and the quality of the results together have a positive and significant effect on the satisfaction of users of government services at the General Section of the Regional Secretariat of Gorontalo Regency.","PeriodicalId":251230,"journal":{"name":"Journal Economy and Currency Study (JECS)","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134297078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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