ACCRUALS (Accounting Research Journal of Sutaatmadja)
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ANALYSIS OF THE RELATIONSHIP BETWEEN CASH FLOW MANAGEMENT AND FINANCIAL MANAGEMENT IN MSMEs, SUBANG DISTRICT
No full textCash flow management is an important process in managing the finances of a business, especially for MSMEs. This study aims to determine and measure the influence of cash flow management on financial management in MSMEs in Subang District in 2024.
The analysis unit involves micro, small, and medium business owners in Subang District using quantitative methods and descriptive statistics verification. Data was collected through questionnaires, literature studies, and observations, with 60 respondents as a sample. The analysis was carried out using classical assumption tests, simple linear regression, and hypothesis testing through SPSS.
The results of the study show that cash flow management has a significant influence on financial management, with a contribution of 63.7%
PEMBERDAYAAN STRATEGI UMKM MELALUI PENGABDIAN KEPADA MASYARAKAT DENGAN PENDEKATAN ANALISIS SWOT (STUDI PADA UMKM SEBLAK CEKER GOLEPAK GOYANG LIDAH)
Full text linkUsaha mikro adalah usaha produktif yang dilakukan oleh individu dan/atau badan usaha perorangan yang memenuhi kriteria yang ditetapkan dalam undang-undang ini. Pengabdian ini dilakukan untuk mengetahui bagaimana kondisi UMK yang ada di Kabupaten Subang. Tujuannya adalah untuk menganalisis kekuatan, kelemahan, peluang, dan ancaman UMKM Seblak Ceker Golepak Goyang Lidah, serta membuat strategi alternatif berdasarkan analisis SWOT. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus pada UMKM tersebut. Hasil analisis SWOT mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman yang dihadapi UMKM. Berdasarkan analisis matriks SWOT, dirumuskan beberapa strategi alternatif, seperti strategi SO (Strengths-Opportunities), strategi ST (Strengths-Threats), strategi WO (Weaknesses-Opportunities), dan strategi WT (Weaknesses-Threats). Kesimpulan dari penelitian ini adalah bahwa analisis SWOT dapat membantu UMKM dalam merumuskan strategi yang tepat untuk mengembangkan usahanya
SOSIALISASI DAN PEMETAAN KELAYAKAN USAHA MIKRO KECIL MENENGAH DI KABUPATEN SUBANG
Full text linkThe level of contribution to the performance of SMEs is needed by the Subang regional government as a booster of the Subang economy, but the fact is that the contribution of MSME performance in Subang Regency has not been evenly distributed which is possible due to differences in information, knowledge, and access to capital. The Covid-19 pandemic period triggered a decline in MSME performance and an increase in the risk of bankruptcy. Business feasibility is an important point for MSMEs to decide on the choice of strategy to survive in competition. Errors in analyzing business performance can cause MSMEs to fall due to decision errors such as segment determination errors, inability to compete, and losses due to poor financial management. The practice of socialization and mapping of the business feasibility of Subang MSMEs is needed by academics, practitioners, and local governments to information on the constraints and obstacles to the performance of Subang SMEs. The implementation of socialization practices and business feasibility mapping was carried out in August 2020 with 30 randomly selected respondents in Subang Regency whose businesses have been running for at least 2 (two) years. The stages of implementing activities are the delivery of material through workshops, structured questionnaires, and feedback evaluation with quantitative, descriptive, and exploratory approaches. The results of socialization and mapping practices show the main obstacles to MSME business in Subang Regency based on rankings, namely capital, product/service marketing, human resources, and fulfillment of formal licenses. Furthermore, MSMEs in Subang Regency need assistance in improving performance to be sustainable both financially and non-financially, including the fields of marketing products/services such as digital marketing, finance in the form of simple recording and accounting, HR management through increasing employee skills and competencies according to the business field, and assistance in the formal licensing application process
OPERATIONAL MANAGEMENT STRATEGY IN THE DIGITAL AGE: ADAPTATION AND INNOVATION IN TRADITIONAL INDUSTRIES
No full textIndustri tradisional menghadapi tantangan signifikan untuk beradaptasi dengan perubahan teknologi di era digital yang berkembang pesat. Studi ini menganalisis strategi manajemen operasional yang memanfaatkan peluang transformasi digital dan menyelidiki bagaimana perusahaan industri tradisional mengatasi perubahan lingkungan yang disebabkan oleh era digital. Metodologi penelitian kualitatif menggunakan beberapa studi kasus digunakan untuk mengumpulkan data dari berbagai sektor industri tradisional, dan pendekatan induktif digunakan untuk mengidentifikasi tema dan kesimpulan berulang dari adaptasi manajemen operasional dan inisiatif inovasi.
Temuan menunjukkan bahwa bisnis di sektor tradisional menggunakan berbagai strategi adaptasi, seperti menata ulang proses internal, mengadopsi teknologi baru, dan mengubah budaya perusahaan untuk mendorong inovasi. Selain itu, teknologi canggih seperti kecerdasan buatan (AI), analitik big data, dan Internet of Things (IoT) meningkatkan daya tanggap, fleksibilitas, dan efisiensi operasional.
Studi ini memberikan wawasan berharga tentang bagaimana bisnis industri tradisional merangkul inovasi dan kemampuan beradaptasi dalam praktik manajemen operasional mereka untuk berkembang di era digital. Hasil ini menunjukkan bahwa mengintegrasikan teknologi baru dengan teknik manajerial yang mapan sangat penting untuk mendapatkan keunggulan kompetitif di pasar yang berubah dengan cepat
THE EFFECT OF WHISTLEBLOWING, HUMAN RESOURCE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION OF PSR FUNDS
Full text linkPSR supports smallholders in transforming their oil palm plantations by producing more sustainable and high-quality palm oils, which reduces the risk of illegal land reclamation. This is known as Peremajaan Sawit Rakyat (PSR). To prevent the fraud/fraud of PSR funds, BPDKS distributes funds through escrow accounts of plantation organizations. This is for transaction security. Furthermore, as part of the implementation of PSR, BPK and Sucofindo were audited as BPDPKS designated entities.
Fraud prevention can be influenced by a number of factors such as whistleblowing, human resource capacity and internal control systems. Whistleblowing is the disclosure of illegal, unethical, immoral, or other conduct that may cause damage to the organization and its stakeholders.
The purpose of this study is to: Determine the impact of whistleblowing on fraud prevention, how human resource skills and internal control systems influence fraud prevention. Research variables (whistleblowing, human resource capacity and internal control system) with a total of 52 samples. Descriptive statistical analysis was used to determine the trend of each research variable.
The average scores for whistleblowing, human resource capacity and internal control system are 32.46, 26. 96 and 63.77. The average fraud prevention score is 41.25.
Based on the research results, it can be concluded that whistleblowing, human resource capacity and 3. Internal control system affects the prevention of fraud of PSR funds
THE INFLUENCE OF INSTAGRAM SOCIAL MEDIA ADVERTISING ON HONDA MOTORCYCLE CONSUMER PURCHASING DECISIONS MEDIATED BY BRAND IMAGE
No full textIn this digital era, Social Media Advertising has become a marketing trend that is widely implemented by companies in various sectors, because social media is believed to have a big impact on people's gacor777 consumption culture. The purpose of this research is to find out, analyze and explain the influence of Instagram Social Media Advertising on Honda motorbike consumer purchasing decisions and is mediated by brand image (Survey of Honda motorbike users in Subang Regency). This research is a type of quantitative survey research. The number of samples determined was 30 respondents. The data collection method in this research used a questionnaire. then from the data that has been collected the author identifies and groups the data using the t test and Sobel test methods. From the research results obtaine
ANALYSIS THE IMPACT OF HALAL SUPPLY CHAIN ON ENVIRONMENTAL AND SOCIAL SUSTAINABILITY
No full textGlobal awareness of climate change and its impacts has increased in recent years. Movements like "Fridays for Future" started by Greta Thunberg have sparked mass climate action worldwide, pushing governments and companies to take concrete action to reduce greenhouse gas emissions. The problem of plastic pollution is becoming more prominent, with many countries and companies committing to reduce the use of single-use plastic. Research Methods The research method in this research uses a systematic literature review study approach, this methodological procedure was developed to identify references with specific topic relevance in the bibliographic database of scientific journals that have been determined (Campbel 2010 in
Ferenhof 2014).
The analysis results show that Halal is reflected in Halal Supply Chain Management, while Green Supply Chain Management reflects "thoyy?b?n" (good) in the environment. The two concepts become one unit in "halal?n thoyy?b?n". So the results of research with the application of environmentally friendly concepts in the supply chain of the halal industry provide additional positive impacts on three aspects, namely. Financial, Environmental, and Social
ENVIROMENTAL AWARENESS AND INITIATIVES IN THE CIBEUSI TOURISM INDUSTRY
No full textEnvironmental awareness is an action or attitude directed at understanding the importance of a healthy, clean environment, and so on. Awareness in the environment can be seen from one's behavior and actions in a state where one feels free from pressure. With increasing environmental awareness encourages various initiatives about the importance of preserving nature and can create a more friendly and sustainable future. This research aims to find out how cibeusi tourism village can increase environmental initiatives and invite local people to keep the surrounding environment clean and well-maintained and overcome the obstacles faced by using effective strategies. This research was conducted using qualitative research methods with a focus on environmental awareness and initiatives in the Cibeusi tourism industry. The Cibeusi tourism industry has the potential for natural beauty that must be preserved. Environmental awareness and initiative are key to realizing sustainable tourism. Cooperation between local communities with the government and the private sector has an important role in increasing environmental awareness. They also carry out interesting activities in protecting the environment, one of which is inviting visitors to throw garbage in its place. This can increase public awareness about the importance of protecting the environment
IMPLEMENTASI CUSTOMER PERSONA DAN SOSIAL MEDIA PLANNING UNTUK MENINGKATKAN DAYA TARIK KAMPUNG IKAN LEMBAH TANJUNG: (STUDI KASUS CAMPING DAN VISIT)
No full textKajian ini bertujuan untuk meningkatkan kehadiran pelanggan, menarik minat pelanggan potensial, dan memperkuat hubungan dengan pelanggan yang sudah ada. Rumus masalah: Bagaimana persona pelanggan mempengaruhi produk/produksi di kampung ikan, Bagaimana pengaruh perencanaan media sosial pada produk/produksi wisata kampung ikan dan Bagaimana penerapan Instagram (maintenance) atau inovasi IG kampung ikan wisata produk/produksi Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif, maka data-data yang sudah terkumpul akan dianalisis lebih dalam lagi secara deskriptif kualitatif. Data-data akan disusun secara sistematis dan dijelaskan dengan kata-kata yang memberikan gambaran jelas kepada pembaca. membahas perencanaan media sosial (persona pelanggan, konten organik, tagar atau tagar tiktok, storyboard campaign), dan pemeliharaan Instagram. Berdasarkan hasil pembahasan dapat disimpulkan bahwa pelanggan purnawaktu memengaruhi produk/produsen dengan mempermudah akses kedalam satu tautan hanya dengan satu kali klik. Perencanaan media sosial dapat memengaruhi produk atau produsen kampung wisata ikan dengan konten yang menarik wisatawan untuk meningkatkan pengunjung sehingga pelanggan tertarik untuk datang berkunjung. Inovasi yang kami terapkan di sosial media (Instagram) untuk menarik perhatian agar audiens tertarik pada postingan kampung ikan dan dapat dibagikan kepada audiens dengan tujuan semakin banyak pengunjun