The existence of a minimarket network, the proliferation of 24-hour shop chains and the Covid 19 pandemic cannot be denied, that it has increasingly the complicated problems of micro business capital, especially grocery store in urban areas. Will grocery store exist when their business capital relies on fake cooperatives that are increasingly taking advantage of these conditions? Through a phenomenological qualitative approach, its tries to explore the problems surrounding the decision to borrow capital from fake cooperatives by urban grocery store entrepreneurs in Malang City. The results of the study found that the capital problem for grocery store is very complex. Many factors underlie the act of borrowing from fake cooperatives. The bondage of fake cooperative loans creates a capital burden and a wide-reaching impact not only on the urban grocery store business operators, most of whom are women, but also on their families.
{"title":"MENGURAI JERATAN PRAKTIK RENTE KOPERASI ABAL-ABAL Studi Kasus Pada Warung Sembako di Kota Malang","authors":"None ALERIA IRMA HATNENY, None DWI KURNIAWAN EFFENDI, None AMELIA SETYAWATI","doi":"10.51881/jak.v21i2.46","DOIUrl":"https://doi.org/10.51881/jak.v21i2.46","url":null,"abstract":"The existence of a minimarket network, the proliferation of 24-hour shop chains and the Covid 19 pandemic cannot be denied, that it has increasingly the complicated problems of micro business capital, especially grocery store in urban areas. Will grocery store exist when their business capital relies on fake cooperatives that are increasingly taking advantage of these conditions? Through a phenomenological qualitative approach, its tries to explore the problems surrounding the decision to borrow capital from fake cooperatives by urban grocery store entrepreneurs in Malang City. The results of the study found that the capital problem for grocery store is very complex. Many factors underlie the act of borrowing from fake cooperatives. The bondage of fake cooperative loans creates a capital burden and a wide-reaching impact not only on the urban grocery store business operators, most of whom are women, but also on their families.","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"17 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":"135596176","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 Current Ratio, Quick Ratio, dan Debt to Equity Ratio terhadap Kinerja Keuangan (ROA) pada Perusahaan Manufaktur periode 2016-2018. Penelitian ini menggunakan metode kuantitatif data dikumpulkan melalui ICMD dari 12 perusahaan yang dipilh secara proposive sampling selama 3 tahun pelaporan dan menggunakan analisis data regresi linier berganda. Hasil analisis regresi linier berganda pada penelitian ini yaitu variabel Current Ratio (CR) secara parsial berpengaruh signifikan positif terhadap Kinerja Keuangan (ROA). Selanjutnya untuk variabel Quick Ratio (QR) secara parsial berpengaruh signifikan negatif terhadap Kinerja Keuangan (ROA). Sedangkan variabel Debt to Equity Ratio (DER) secara parsial berpengaruh tidak signifikan terhadap Kinerja Keuangan (ROA). Variabel Current Ratio (CR), Quick Ratio (QR), dan Debt to Equity Ratio (DER) secara simultan berpengaruh signifikan terhadap Kinerja Keuangan (ROA).Variabel Current Ratio (CR) memiliki pengaruh yang dominan terhadap Kinerja Keuangan (ROA) terhadap Perusahaan Manufaktur periode 2016-2018.
{"title":"ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI CURRENT RATIO (CR), QUICK RATIO (QR), DAN DEBT TO EQUITY RATIO (DER)","authors":"None RAHMAT RUDIYANTO, None SUYITNO","doi":"10.51881/jak.v21i2.41","DOIUrl":"https://doi.org/10.51881/jak.v21i2.41","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Quick Ratio, dan Debt to Equity Ratio terhadap Kinerja Keuangan (ROA) pada Perusahaan Manufaktur periode 2016-2018. Penelitian ini menggunakan metode kuantitatif data dikumpulkan melalui ICMD dari 12 perusahaan yang dipilh secara proposive sampling selama 3 tahun pelaporan dan menggunakan analisis data regresi linier berganda. Hasil analisis regresi linier berganda pada penelitian ini yaitu variabel Current Ratio (CR) secara parsial berpengaruh signifikan positif terhadap Kinerja Keuangan (ROA). Selanjutnya untuk variabel Quick Ratio (QR) secara parsial berpengaruh signifikan negatif terhadap Kinerja Keuangan (ROA). Sedangkan variabel Debt to Equity Ratio (DER) secara parsial berpengaruh tidak signifikan terhadap Kinerja Keuangan (ROA). Variabel Current Ratio (CR), Quick Ratio (QR), dan Debt to Equity Ratio (DER) secara simultan berpengaruh signifikan terhadap Kinerja Keuangan (ROA).Variabel Current Ratio (CR) memiliki pengaruh yang dominan terhadap Kinerja Keuangan (ROA) terhadap Perusahaan Manufaktur periode 2016-2018.","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"25 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":"135596172","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 research appoint on public sector accounting (village government), that focusing on village assets management. The purpose of this research to understand and analyze the management of village assets, the regulations used as guidelines, and the problems that are currently occur. This research was located at Dukuh Village, Ngadiluwih Regency, Kediri District. This type of research uses descriptive qualitative. Data collecting techniques using observation, interview, dan documentation. Methods of data analysis using interactive models (data reduction, data display, and conclusion drawing). The results of the research and discussion explain that basically some of the assets management at Dukuh Village has been applied according the guidelines of Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2016, and the rest still having problems. The outline of the problems of village assets management at Dukuh Village are the limit of human resources, the limit of budget, and lack socialization from the authorities.
本研究以公共部门会计(村政府)为研究对象，重点关注村资产管理。本研究的目的是了解和分析农村资产管理、指导农村资产管理的规定以及目前存在的问题。这项研究在Kediri区Ngadiluwih Regency的Dukuh村进行。这种类型的研究采用描述性定性方法。数据收集技术使用观察，访谈，和文件。使用交互模型的数据分析方法(数据简化、数据显示和结论绘制)。研究和讨论的结果解释说，基本上Dukuh村的一些资产管理已经按照Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2016的指导方针进行了应用，其余的仍然存在问题。杜库赫村村资产管理存在的主要问题是人力资源的限制、预算的限制和缺乏政府的社会化。
{"title":"ANALISIS PEMANFAATAN ASET DESA (STUDI PADA DESA DUKUH, KECAMATAN NGADILUWIH KABUPATEN KEDIRI)","authors":"None FRIYANTO, None YOSAR HARITSAR","doi":"10.51881/jak.v21i2.42","DOIUrl":"https://doi.org/10.51881/jak.v21i2.42","url":null,"abstract":"This research appoint on public sector accounting (village government), that focusing on village assets management. The purpose of this research to understand and analyze the management of village assets, the regulations used as guidelines, and the problems that are currently occur. This research was located at Dukuh Village, Ngadiluwih Regency, Kediri District. This type of research uses descriptive qualitative. Data collecting techniques using observation, interview, dan documentation. Methods of data analysis using interactive models (data reduction, data display, and conclusion drawing). The results of the research and discussion explain that basically some of the assets management at Dukuh Village has been applied according the guidelines of Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2016, and the rest still having problems. The outline of the problems of village assets management at Dukuh Village are the limit of human resources, the limit of budget, and lack socialization from the authorities.","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"17 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":"135596173","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}
Pub Date : 2023-07-31DOI: 10.17576/akad-2023-9302-01
{"title":"Faktor Psikologi dan Keparahan Penagihan Dadah dalam Kalangan Penagih Dadah di Semananjung Malaysia","authors":"","doi":"10.17576/akad-2023-9302-01","DOIUrl":"https://doi.org/10.17576/akad-2023-9302-01","url":null,"abstract":"","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"74 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90400875","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}
Pub Date : 2023-07-31DOI: 10.17576/akad-2023-9302-14
{"title":"National Security and The Menace of The Nipah Virus, 1998 – 2000: The Malaysian Experience","authors":"","doi":"10.17576/akad-2023-9302-14","DOIUrl":"https://doi.org/10.17576/akad-2023-9302-14","url":null,"abstract":"","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"34 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77825653","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}
Pub Date : 2023-07-31DOI: 10.17576/akad-2023-9302-12
{"title":"Sultan Baginda Omar: Pencetus Perkembangan Kegiatan Ekonomi Perusahaan di Terengganu Pada Abad ke-19","authors":"","doi":"10.17576/akad-2023-9302-12","DOIUrl":"https://doi.org/10.17576/akad-2023-9302-12","url":null,"abstract":"","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"104 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77810094","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}
Pub Date : 2023-07-31DOI: 10.17576/akad-2023-9302-07
{"title":"Pendidikan Spiritual untuk Anak Jalanan di Sekolah Bimbingan Jalinan Kasih, Kuala Lumpur","authors":"","doi":"10.17576/akad-2023-9302-07","DOIUrl":"https://doi.org/10.17576/akad-2023-9302-07","url":null,"abstract":"","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"73 2 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88487113","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}
Pub Date : 2023-07-31DOI: 10.17576/akad-2023-9302-13
{"title":"Faktor Tidak Memeluk Agama Islam dalam Kalangan Cina Peranakan di Kelantan","authors":"","doi":"10.17576/akad-2023-9302-13","DOIUrl":"https://doi.org/10.17576/akad-2023-9302-13","url":null,"abstract":"","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"40 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76380140","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}
Pub Date : 2023-07-31DOI: 10.17576/akad-2023-9302-08
{"title":"Penerokaan terhadap Pengetahuan yang digunakan oleh Guru Inovatif Pendidikan Islam untuk Menghasilkan Inovasi Pengajaran","authors":"","doi":"10.17576/akad-2023-9302-08","DOIUrl":"https://doi.org/10.17576/akad-2023-9302-08","url":null,"abstract":"","PeriodicalId":7523,"journal":{"name":"Akademika","volume":"11 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73395717","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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