PENGARUH SOSIALISASI, PEMAHAMAN AKUNTANSI DAN KESIAPAN UMKM TERHADAP IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM PADA UMKM KABUPATEN KARAWANG

The objective of this study is to examine the impact of socialization, accounting comprehension, and readiness of micro, small, and medium enterprises (MSMEs) on the implementation of financial statement preparation based on the Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK-EMKM). The research method is categorized as quantitative research. The study utilizes primary data in the form of a questionnaire. The study focused on the population of Micro, Small, and Medium Enterprises (MSMEs) that actively took part in the UMKM Juara program in the Karawang Regency during the year 2022. The sampling technique employed was saturation sampling, wherein the whole population under study was sampled. The utilized specimen had a value of 132. The findings indicated that partial socialization positively and significantly influences the implementation of financial statement preparation based on SAK-EMKM. On the other hand, an understanding of accounting has little impact on implementing financial statement preparation based on SAK-EMKM. Additionally, MSME readiness significantly affects the implementation of financial statement preparation based on SAK-EMKM. The concurrent processes of socialization, comprehension of accounting principles, and preparedness of MSMEs have a favorable and substantial impact on the execution of financial statement preparation based on SAK-EMKM.This study aims to analyze the effect of socialization, accounting understanding, and readiness of MSMEs on the implementation of the preparation of financial statements based on SAK-EMKM. This research method is classified as quantitative research. The type of data used in this study is primary data in the form of a questionnaire. The population in this study were MSMEs that participated in the UMKM Juara program in 2022 Karawang Regency. The sampling technique used was a saturated sampling technique where all the population in the study was sampled. The sample used was 132. The results showed that partially socialization has a positive and significant effect on the implementation of the preparation of financial statements based on SAK-EMKM, accounting understanding has no significant effect on the implementation of the preparation of financial statements based on SAK-EMKM, MSME readiness has a significant effect on the implementation of the preparation of financial statements based on SAK-EMKM. Simultaneously socialization, accounting understanding, and readiness of MSMEs have a positive and significant effect on the implementation of the preparation of financial statements based on SAK-EMKM

Ekspor dan Implikasinya terhadap Posisi Cadangan Devisa di Indonesia 2005-2022

The purpose of this study was to determine the effect of oil and gas exports and non-oil and gas exports on the position of foreign exchange reserves in Indonesia for the period 2005–2022. The discussion of this research relates to oil and gas exports, non-oil and gas exports, and the position of foreign exchange reserves. In this regard, the approach taken is theories related to the field. This research was conducted in Indonesia. This type of research is quantitative research. The data used in this study are secondary data of the time series type in the form of publications on oil and gas exports, non-oil and gas exports, and the position of foreign exchange reserves from 2005 to 2022 obtained from the Central Bureau of Statistics. The research method used in this study is the explanatory method. The data analysis technique in this study is descriptive analysis and multiple linear regression analysis. The results of this study partially show that there is no effect of oil and gas exports on the position of foreign exchange reserves, while non-oil and gas exports have an effect on the position of foreign exchange reserves. Simultaneously, it shows that there is an influence of oil and gas exports and non-oil and gas exports on the position of foreign exchange reserves.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ekspor migas dan ekspor nonmigas terhadap posisi cadangan devisa di Indonesia periode tahun 2005–2022. Pembahasan penelitian ini berkaitan dengan ekspor migas, ekspor nonmigas, dan posisi cadangan devisa. Sehubungan dengan itu pendekatan yang dilakukan adalah teori-teori yang berkaitan dengan bidang tersebut. Penelitian ini dilakukan di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berjenis time series berupa publikasi ekspor migas, ekspor nonmigas, dan posisi cadangan devisa mulai tahun 2005 sampai dengan tahun 2022 yang diperoleh dari Badan Pusat Statistik (BPS). Metode penelitian yang digunakan dalam penelitian ini adalah metode eksplanatori. Teknik analisis data dalam penelitian ini adalah analisis deskriptif dan analisis regresi linear Berganda. Hasil penelitian ini secara parsial, tidak terdapat pengaruh ekspor migas terhadap posisi cadangan devisa, sedangkan ekspor nonmigas berpengaruh terhadap posisi cadangan devisa. Secara simultan, menunjukkan bahwa terdapat pengaruh ekspor migas dan ekspor nonmigas terhadap posisi cadangan devisa

The Influence of Current Ratio, Net Profit Margin, Total Asset Turnover, And Debt to Equity Ratio on Share Prices in Manufacturing Companies in The Property and Real Estate Sector on The Indonesia Stock Exchange for the 2019-2021 Period

Numerous industries provide investors with various funding options in today's rapidly evolving business and technology landscape. One particularly intriguing area in this regard is investment. Investment refers to allocating cash into various assets for a specific duration to generate profits, such as income or capital appreciation. Infrastructure development has led to the management of several industries, including property and real estate. Property can stimulate other economic sectors by providing employment opportunities and enhancing overall societal well-being. This is further bolstered by the rapid growth of the property sector, driven by the consistent availability of land and the rising public demand for housing and office spaces. Based on the data results, it is evident that there was an upsurge in demand for property and real estate in 2019. In contrast, production was sluggish expansion across all industries during the Covid-19 pandemic. Share prices will rise with increased demand and fall with less demand. This is evident in the company's effective management of shareholders. Financial reports are crucial for the company's future. Financial report data can be utilized as a decisive factor in decision-making. By assessing the financial performance of PT. Alam Sutera Reality Tbk, PT. Bumi Serpong Tbk, and PT. Bekasi Fajar Industri Estate Tbk, investors can make well-informed investment decisions. The liquid or illiquid ratio, which is based on the company's debt-to-equity ratio, current ratio, net profit margin, and total asset turnover, can be calculated to complete this assessment

Determinants of Financial Performance in Influencing Inclusivity of Sharia Pension Fund Participants in Indonesia

Financial planning in old age is very important to do in order to prepare for the guarantee of life in old age. Sharia pension funds are a means that facilitate participants in meeting their needs in retirement. This study aims to provide empirical evidence related to the relationship between ROI, RITA, and Liability financial performance to the inclusion of Sharia pension fund participants in Indonesia. This type of research uses quantitative associative. The research data source uses secondary data from the publication of Sharia IKNB statistics on the Financial Services Authority website. The research sample was 17 quarterly data in the period 2019-2023. Research Object on Sharia Pension Fund companies in Indonesia. Data collection techniques through a literature study of journal articles and official websites indirectly supporting research literature. Data analysis using multiple linear regression. The results showed partially that Return on Investment (ROI) did not have a negative effect on Sharia Pension Fund Inclusion, Investment to Asset Ratio (RITA) had a positive effect on Sharia Pension Fund Inclusion, and Liabilities had a positive effect on Sharia Pension Fund Inclusion. Meanwhile, simultaneously independent variables (ROI, RITA, and Liability) significantly affect the positive effect of Sharia Pension Fund Inclusion in Indonesia.Perencanaan keuangan di hari tua sangat penting dilakukan dalam rangka mempersiapkan jaminan hidup di hari tua. Dana pensiun syariah merupakan sarana yang memudahkan peserta dalam memenuhi kebutuhannya di masa pensiun. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara kinerja keuangan ROI, RITA, dan Liability terhadap masuknya peserta dana pensiun Syariah di Indonesia. Jenis penelitian ini menggunakan kuantitatif asosiatif. Sumber data riset menggunakan data sekunder dari publikasi statistik IKNB Syariah pada website Otoritas Jasa Keuangan. Sampel penelitian sebanyak 17 data triwulanan pada periode 2019-2023. Objek Penelitian pada Perusahaan Dana Pensiun Syariah di Indonesia. Teknik pengumpulan data melalui studi pustaka artikel jurnal dan website resmi secara tidak langsung mendukung literatur penelitian. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan sebagian bahwa Return on Investment (ROI) tidak berpengaruh negatif terhadap Penyertaan Dana Pensiun Syariah, Rasio Investasi Terhadap Asset (RITA) berpengaruh positif terhadap Penyertaan Dana Pensiun Syariah, dan Liabilitas berpengaruh positif terhadap Penyertaan Dana Pensiun Syariah. Sementara itu, variabel independent secara simultan (ROI, RITA, dan Liability) berpengaruh signifikan terhadap pengaruh positif Penyertaan Dana Pensiun Syariah di Indonesia

Pengaruh Kepemimpinan Transformasional dan Motivasi Kerja terhadap Kinerja Karyawan di Hotel Augusta Bandung: Study At One Of The Hotels In Bandung

This research is motivated by the significant competition between construction service providers in the Civil Water sector. This research was carried out in Bandung to learn about and analyze transformational leadership and communication on employee performance in one of the companies operating in Bandung's architectural, civil, mechanical, electrical, and environmental management consulting services. Employee performance generally focuses on transformational leadership and communication. The research method used is quantitative, with a descriptive and verification approach. The sample used was 100 employees at a company engaged in architectural, civil, mechanical, electrical, and environmental management services in Bandung. The research results show valid results for each statement item with a value of 0.3, and reliable results show a value above 0.7. For transformational leadership, (X1) is 0.784, Communication (X2) is 0.789, and Employee Performance (Y) is 0.780. From the value (R Square), it is known that the influence of transformational leadership (X1) and communication (X2) on employee performance (Y) is 0.810 or 81.0%. Leadership (X1), Communication (X2), and Employee Performance (Y) are in the relatively good category. The direct influence of transformational leadership (X1) is 13.3%. The direct influence of Communication (X2) is 32.1%. Employee performance is influenced by transformational leadership and communication by 81.0%, while the remaining 19.0% is caused by other variables or other factors that were not researched. From the research results above, it can be concluded that transformational leadership and communication significantly influence employee performance in one of the companies operating in the architectural, civil, mechanical, electrical, and environmental management consulting services in Bandung. The practical implications of these findings are that professionals in this field can enhance employee performance by adopting transformational leadership and effective communication strategies.Penelitian ini bertujuan untuk mengetahui dan memperoleh gambaran mengenai pengaruh Kepemimpinan Transformasional dan Motivasi Kerja terhadap Kinerja Karyawan di Hotel Augusta Bandung. Subjek dari penelitian ini adalah karyawan Hotel Augusta Bandung dengan menggunakan pengumpulan data dengan metode kuesioner berjumlah populasi 40 responden, teknik pengambilan populasi menggunakan sampling jenuh karena semua populasi dijadikan sampel, responden diharuskan mengisi kuesioner dengan skala dimulai dengan sangat setuju hingga sangat tidak setuju dengan bobot 5 sampai 1 dan analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian didapat bahwa Kepemimpinan Transformasional dan Motivasi kerja di Hotel Augusta Bandung berada dalam kategori cukup baik. Dari hasil analisis perhitungan menggunakan SPSS 20 for windows diperoleh hasil koefisien korelasi sebesar 0,622 yang menunjukan bahwa adanya hubungan antara Variabel X dengan Variabel Y dan nilai koefisien determinasi (Kd) sebesar 0.702 atau 70.2% sedangkan sisanya sebesar 0.298 atau 29.8% dipengaruhi oleh faktor lain

PENGARUH INVESTASI DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA SELATAN

This research aims to examine the influence of investment and labor on economic growth in South Sumatra Province. The method used in this research uses quantitative methods from cross section data from 17 districts in South Sumatra Province and time series data for 5 years from 2018-2022. Quantitative analysis is processed through the eviews program. Based on the results of the analysis, it was concluded that investment had a partial effect on the economy in South Sumatra Province. The next result was that the labor variable had no partial effect on the economy of South Sumatra Province. Simultaneously, investment and labor have a significant and positive effect on the economic growth of South Sumatra Province.Penelitian ini bertujuan untuk menguji pengaruh investasi dan tenaga kerja terhadap pertumbuhan ekonomi di Provinsi Sumatera Selatan. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitaf dari data cross section 17 kabupaten di Provinsi Sumatera Selatan dan data time series selama 5 tahun dari tahun 2018-2022. Analisis kuantitatif diolah melalui program eviews. Berdasarkan hasil analisis, diplroleh kesimpulan bahwa investasi berpengaruh secara parsial terhadap perekonomian di Provinsi Sumatera Selatan, hasil selanjutnya adalah variabel tenaga kerja tidak berpengaruh secara parsial terhadap perekonomian Provinsi Sumatera Selatan. Secara simultan investasi dan tenaga kerja berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi Provinsi Sumatera Selatan

Cultural Innovation in Indonesia as a Development of the Creative Economy

Culture is a part of life that regulates the norms and habits of society. Culture takes two forms: material culture and non-material culture. Through the Creative Economy Agency, the creative economy has been promoted as one of the new pillars of the Indonesian economy. This study aims to analyze the culture-based creative industry as an option for advancing the creative economy in Indonesia. This study applies the theory of economic development by Joseph Alois Schumpeter to emphasize the creativity of entrepreneurs in using existing production factors to support economic activity. Data was collected from secondary data related to the cultural and creative economy. The results show that the creative industry in Indonesia has emerged as the answer to the creative economy system and has also shown rapid development. Practically, in Indonesia, abundant opportunities exist for a culture-based creative economy, spanning various sectors such as arts and tourism, awaiting innovation by industry actors. Government facilitation and increasing engagement from individuals further support this burgeoning creative landscape, aligning with the Ministry of Tourism and Creative Economy/Tourism and Creative Economy Agency’s  mission to bolster Indonesia's economy by 2030 through successful synergy between government and industr

The Influence of Transformational Leadership and Intrinsic Motivation on Employee Performance with Discipline as An Intervening Variable

This study is aimed to analyze the influence Transformational Leadership, intrinsic motivation on Job performance of employee, with work discipline as intervening variable. Case study at PT. Indonesia Pos Chemtech Chosun Ref. The population that used in this research is 45 (forty five) employees, from production department and Logistic department. This study used regression analysis to see the contribution from each independent variable Job Performance. Data analysis with multiple regressions and support by SPSS software (Statistical Package for Social Science) version 21.0. The result indicate that Transformational Leadership and Intrinsic Motivation has significant influence to job performance through work discipline as intervening mediator. The suggested variables are: transactional leadership, extrinsic motivation, job satisfaction and work environment. Because with more good performance of employees will also have a good effect on the companyAbstrak Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional dan motivasi intrinsik terhadap kinerja karyawan dengan disiplin kerja sebagai variabel intervening, studi kasus di PT. Indonesia Pos Chemtech heteroskedasitas. Chosun Ref. Populasi yang digunakan dalam penelitian ini adalah 45 (empat puluh lima) orang karyawan yang masih aktif bekerja dibagian Departemen Produksi dan Logistik. Penelitian ini menggunakan analisis regresi linier berganda bantuan software SPSS (Statistical Package for Social Science) versi 21.0. Hasil penelitian ini menunjukkan bahwa kedua variabel yaitu kepemimpinan transformasional, motivasi intrinsik, mempunyai pengaruh positif dan signifikan terhadap kinerja karyawan, serta disiplin kerja mampu memediasi ketiga variabel tersebut. Variabel yang disarankan adalah: kepemimpinan transaksional, motivasi ekstrinsik, kepuasan kerja dan lingkungan kerja. Karena dengan semakin baik kinerja dari karyawan maka akan berpengaruh baik juga bagi perusahaan   Kata Kunci: Kepemimpinan Transformasional; Motivasi Intrinsik; Disiplin Kerja; Kinerja Karyawan.&nbsp

Analisis Penyerapan Tenaga Kerja pada Usaha Kecil dan Menengah di Jawa Timur: Analisis Penyerapan Tenaga Kerja pada Usaha Kecil dan Menengah di Jawa Timur

Small and medium businesses in East Java as a mainstay sector in labor absorption tend to fluctuate. The problem in this research is how the number of business units, investment and minimum wages correlate with labor absorption in the small and medium enterprise sector in East Java Province. The aim of this research is to analyze the number of business units, investment and minimum wages on labor absorption in the small and medium business sector in East Java Province. The research results obtained by correlation testing the number of SMEs have a significant positive relationship to the labor absorption, investment has a significant positive relationship to the labor absorption and the minimum wage also has a significant positive relationship to the labor absorption. The results of this research indicate that SMEs managers should provide direct credit financing facilities. both bureaucratic and according to the interest rates given, so that government investment which tends to be more capital intensive can be absorbed by SMEs well as well as business training, books and the internet in searching for market information and business management methods so that their businesses can develop more effectively.Usaha kecil menengah di Jawa Timur sebagai sektor andalan dalam penyerapan tenaga kerja cenderung berfluktuasi. Permasalahan dalam penelitian ini adalah bagaimana hubungan jumlah unit usaha, investasi dan upah minimum dengan penyerapan tenaga kerja pada sektor usaha kecil dan menengah di Provinsi Jawa Timur. Tujuan penelitian ini adalah untuk menganalisis jumlah unit usaha, investasi dan upah minimum terhadap penyerapan tenaga kerja pada sektor usaha kecil dan menengah di Provinsi Jawa Timur. Hasil penelitian diperoleh dengan uji korelasi jumlah UKM mempunyai hubungan positif signifikan terhadap penyerapan tenaga kerja, investasi mempunyai hubungan positif signifikan terhadap penyerapan tenaga kerja dan upah minimum juga mempunyai hubungan positif signifikan terhadap penyerapan tenaga kerja. Hasil penelitian ini menunjukkan bahwa pengelola UKM sebaiknya memberikan fasilitas pembiayaan kredit secara langsung. baik secara birokrasi maupun sesuai dengan tingkat suku bunga yang diberikan, sehingga investasi pemerintah yang cenderung lebih padat modal dapat diserap oleh UKM serta pelatihan usaha, buku dan internet dalam mencari informasi pasar dan cara pengelolaan usaha agar usahanya dapat berjalan dengan baik. dapat berkembang dengan lebih efektif

Use Of Information Technology, Accounting Information Systems, Internal Control on The Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir

This study aims to evaluate how information technology deployment affects financial reporting quality. 2) Find out how accounting information systems impact financial report standards. 3) Evaluate how internal control affects the dependability and correctness of financial accounts. 4) Analyze the impact of internal control, accounting information systems, and information technology on the reliability and accuracy of financial reports. A quantitative research methodology is used in this investigation. The population under investigation consists of all Village-Owned Enterprises in Ogan Ilir Regency, totaling 227 Village-Owned Enterprises. Purposive sampling, based on predetermined criteria, is the method used for sampling in this study. The requirements encompass Village-Owned Enterprises that now employ information technology, apply accounting information systems, and implement internal control. These standards are used to obtain 92 samples that meet the requirements. This study uses the Eviews 12 software for data analysis. The use of information technology positively and significantly impacts the quality of financial reporting. Accounting information systems positively and significantly impact financial reporting quality. Both independent factors and the internal control variable have a considerable and favorable impact on the quality of financial reporting