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PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyalur...
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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting...
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ANALYSIS OF FRAUD RESPONSE AND FRAUD RECOVERY SYSTEM IN MICROFINANCE INSTITUTIONS: CASE STUDY APPROACH
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 2
(2024)
This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one o...
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DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducte...
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Analisis Efektivitas Penggunaan Fintech Terhadap Pendapatan UMKM di Tulungagung: Studi Kasus Dinova Store
Transformasi: Journal of Economics and Business Management
Vol 3
, No 3
(2024)
The purpose of this study was to determine the effectiveness of financial technology on the income level of Micro, Small, and Medium Enterprises (MSMEs) in Tulungagung. This research was conducted as a case study of Dinova Store, an accessories shop. Data was collected through documentation. Data analysis employed the nonparametric Mann-Whitney U test. Based on the research results, the Asymp. Sig. (2-tailed) value of 0.004 is less than 0.05, indicating a significant difference in sales levels b...
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Efektivitas Aplikasi M-Paspor Dalam Pelayanan Publik
Jurnal Media Administrasi
Vol 9
, No 1
(2024)
The utilization of technology in public services promises effectiveness and efficiency to help all lines of human work because it can speed up the work process. all lines of human work because it can speed up the work process carried out. The realization of egovernment can be realized as one form of technology utilization in the public service sector. The M-Passport application is one of the implementations of e-government in the field of immigration. The implementation of the M-passport applica...
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PENINGKATAN LITERASI KEUANGAN UMKM MELALUI PELATIHAN AKUNTANSI PEMBUKUAN
Perwira Journal of Community Development
Vol 4
, No 1
(2024)
Eksistensi UMKM sebagai salah satu penunjang perekonomian Indonesia dapat diperhitungkan dalam meningkatkan keseimbangan ekonomi. Hal ini dikarenakan UMKM menjadi salah satu usaha yang mampu bertahan dalam kondisi perekonomian yang memburuk. Untuk menjaga kelangsungan hidup, masyarakat memilih menjadi pelaku usaha dengan membuka usaha baik dibidang kuliner maupun dibidang lainnya. Kelurahan Kuripan Lor memiliki banyak UMKM yang baru dirintis maupun yang telah berjalan lama. Namun ada masalah uta...
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EFFORTS TO OVERCOME SOCIAL MEDIA ABUSE USING A CLIENT CENTERED APPROACH ON HIGH SCHOOL STUDENTS AT THE ORPHAN ORPHANAGE OF PUTRI AISYIYAH II SURAKARTA IN 2020/2021
MEDI KONS
Vol 8
, No 1
(2024)
The purpose of this study to overcome the impact of social media abuse by high school students at The Aiyiyah II Surakarta Orphanage in everyday life. Thesis. Surakarta: Faculty of Teacher Training and Education Slamet Riyadi University, November 2021.The research method used is the PTBK method which is research conducted by BK teachers or counselors in the school or BK room where he serves with pressure on refinement or improvement of the process and practical counseling. In this study using th...
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Analisis Dampak Tukang Sayur Keliling Terhadap Pendapatan Pedagang di Pasar Sebaung Kecamatan Gending
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 2
(2024)
This research aims to analyze the impact of vegetable vendors on the income of market traders who have experienced a decline in income in markets in the Gending sub-district, Probolinggo district. This research was conducted from October to November 2023. The research location was determined proportionally (intentionally). This research used descriptive research with a qualitative approach. This descriptive research takes an analytical study of the impact of mobile vegetable sellers on the incom...
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IMPLEMENTASI PERATURAN BUPATI NOMOR 101 TAHUN 2018 TENTANG PENYELENGGARAAN PELAYANAN PERIZINAN TERPADU SATU PINTU: (Studi Penggunaan Aplikasi OSS (Online Single Submission) di Kabupaten Karanganyar)
Solidaritas
Vol 7
, No 1
(2023)
Pelayanan perizinan usaha terpadu berbasis digital yang diberi nama Online SingleSubmission (OSS). Secara praktis, masyarakat yang melakukan pengurusan kebutuhanpelayanan semuanya dilakukan melalui sistem pelayanan elektronik tersebut. Melalui sistempelayanan OSS, semua pengurusan izin usaha bisa dilakukan dengan cara yang lebih mudah,cepat, tepat dan efisien.Jenis penelitian ini menggunakan deskriptif kualitatif, sumber data yang digunakan adalahdata primer dan data sekunder, teknik penentuan i...
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