Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL STATEMENT PREPARATION AT MTS.ALWASLIYAH KUALA SILO BESTARI CITY OF TANJUNG BALAI BASED ON INTERPRETATION OF FINANCIAL ACCOUNTING STANDARDS (ISAK 35)
Full text linkApplying principles to madrasa financial management accounting is one way to make madrasas clean, independent and free from acts of corruption and can improve the development and welfare of the madrasa itself. Financial management based on the Interpretation of Financial Accounting Standards (ISAK 35) is to assist in the preparation of financial reports with a non-profit identity so that the financial report results meet the information needs of financial report users. The aim of this research is to find out whether Mts. S. Alwashliyah Kuala Silo Bestari Tanjung Balai City has implemented reports in accordance with ISAK 35. This research technique is qualitative. The data collection techniques used were interviews, observation and documentation. The data analysis method was carried out using descriptive qualitative, namely data reduction, data presentation and conclusions. The results of this research explain that Mts. S. Alwashliyah Kuala Silo Bestari Tanjung Balai City has not implemented the Interpretation of Financial Accounting Standards (ISAK) 35 which should be carried out by non-profit oriented entities. The recording carried out is still very simple, only reporting cash in and cash out. Because of this, improvements were made to the financial reports in accordance with the provisions of ISAK 35.
 
MANAGING HUMAN RESOURCE MANAGEMENT IN BALANCING WORK AND CAREER DEVELOPMENT AT THE KEDIRI DISTRICT SOCIAL SERVICE
Full text linkHuman Resource Management is the process of resolving every problem in the life of a worker, customer, supplier, manager, and other areas related to workers. Work-life balance is caused by employees' efforts to manage stress, anxiety, and various psychological problems. Career development is supported by business ventures so that the business can continue to grow in the future. This research aims to understand Human Resources Management in balancing work and career development at the Kediri Regency Social Service. Qualitative analysis is in line with descriptive technique, conducting research that has a clear object, and primary data as a summary in the analysis that is used to help the conversation and come directly. Work balance, at its purest, fosters a state in which employees who help manage their time are effective at structuring their time and harmoniously linking work-related demands with personal needs or group responsibilities. Someone who successfully maintains or implements work. work-life balance is an employee with high productivity from a high level of career development. Within the Kediri Regency Social Service there has been a good work ethic and career growth that is in accordance with employee competencies
ANALYSIS OF THE EFFORTS OF THE COOPERATIVE OFFICE IN INCREASING MSME INCOME (CASE STUDY ON THE COOPERATIVE AND UMKM OFFICE OF BINJAI CITY)
Full text linkMSMEs in Binjai City are the backbone of the regional economy with various business sectors, ranging from trade, services, to creative industries. The Binjai City Cooperatives and MSMEs Department has an important task in encouraging the growth and sustainability of MSMEs in this region. This research aims to identify and analyze the efforts that have been made by the Cooperatives Department to increase MSME income, as well as identify the obstacles faced in its implementation. This research uses qualitative research methods with a descriptive approach. The results of this research state that the Binjai City Cooperative Departmentβs efforts to increase MSME income include a comprehensive and sustainable strategy, which includes managerial training, access to financing, market development and technological innovation. The obstacles faced by the Binjai City Cooperative Department in increasing MSME income reflect complex structural and operational challenges, including limited access to financing, knowledge and skills gaps, and inadequate infrastructure. To overcome this, the Cooperatives Service has implemented various strategies, such as expanding access to financing through collaboration with microfinance institutions, increasing financial management and digital marketing training programs, as well as improving infrastructure and opening new market access.
 
Implementation of ISAK NO.35 on Non-Profit Organizations as an Evaluation of the Financial Report of the Indonesian Red Cross (PMI) of Medan City: Auditability, Transparency and Performance
Full text linkThis study investigates the implementation of ISAK No. 35 in the financial reporting of UDD PMI Medan City, focusing on auditability, transparency, and performance. The study was conducted at UDD PMI Medan City located in East Medan, Medan, due to its important role in the metropolitan area. Data were collected through in-depth interviews with key personnel and documentation of financial activities. The study found that the implementation of ISAK No. 35 improves the transparency and accountability of financial statements, which include the statement of financial position, statement of comprehensive income, changes in net assets, statement of cash flows, and notes to the financial statements. Compliance with ISAK No. 35 ensures that financial reporting provides a clear and accurate picture of the financial health and performance of UDD PMI Medan City, increasing public trust and facilitating better financial management and decision making. The results of the study indicate that the financial statements of UDD PMI Medan City are in accordance with ISAK No. 35, which significantly contributes to improving financial transparency and accountabilit
THE INFLUENCE OF LIQUIDITY, EARNING VARIABILITY, AND FIRM SIZE ON SYSTEMATIC RISK WITH PROFITABILITY AS MODERATION IN LQ45 COMPANIES IN 2020 β 2023
Full text linkThe objective of this study is to examine the impact of liquidity, earning variability, and firm size on systematic risk in LQ45 enterprises from 2020 to 2023, with profitability as a moderating factor. The objective of this study is to analyse the impact of liquidity, earning variability, and firm size on systematic risk, while considering profitability as a moderating factor, inside the LQ45 enterprises during the period of 2020-2023. This study employs a quantitative research methodology. The population under study consists of the LQ45 firms, with a sample size of 29 companies. The analysis method is Moderating Regression Analysis (MRA). The research findings indicate that liquidity, earning variability, and Firm Size exert a substantial negative impact on systematic risk. Additionally, profitability has the potential to mitigate the influence of liquidity, earning variability, and Firm Size on systematic risk
INFLUENCE OF PRODUCT DESIGN AND FOOD TASTE ON CONSUMER INTEREST IN MOMOGI SNACK PRODUCTS
Full text linkIn the era of globalization and increasingly fierce business competition, product design is no longer only seen as an aesthetic aspect, but also as an important element that can influence consumer behavior in determining consumer decisions in purchasing a product. Apart from product design, food taste (multisensory sensation) is an important element that can influence consumer perception and purchasing interest. The aim of this research is to analyze the influence of product design and food taste on consumer buying interest. The sample used was 153 respondents who were taken using a questionnaire and using multiple linear regression analysis techniques. The results show that product design and food taste have a significant positive effect on consumer buying interest in Snack Momogi
THE EFFECT OF EMPLOYEE EMPOWERMENT AND WORKPLACE ENVIRONMENT ON EMPLOYEE JOB SATISFACTION AND LOYALTY AS A MEDIATION VARIABLE IN UMKM IN MADURA
Full text linkThis study aims to analyze the effect of employee empowerment and work environment on job satisfaction, and to test employee loyalty as a mediating variable in the relationship in MSMEs in Madura. This study uses a quantitative approach using a questionnaire to measure the number of responses or respondents using primary data. The results of the study indicate that employee empowerment and work environment have a positive and significant effect on employee job satisfaction. Employees who are satisfied with empowerment and the work environment tend to have higher loyalty to the organization. This study provides an important contribution for MSME managers in Madura in understanding the importance of empowerment and a conducive work environment to increase employee satisfaction and loyalt
The Effect of Economic Growth in Terms of Expenditure on Poverty in Indonesia
Full text linkThis study aims to analyze the effect of economic growth in terms of expenditure on poverty in Indonesia. The data used in this study is secondary data sourced from the Central Statistics Agency, which was obtained from 34 provinces in Indonesia. This study used Multiple Linear Regression Analysis Panel data using Fixed Effect Model (FEM). The results of this study show that 1) Household consumption expenditure has a positive and insignificant effect on poverty in Indonesia; 2) Gross fixed capital formation has a negative and significant effect on poverty in Indonesia; 3). Government consumption expenditure has a positive and significant effect on poverty in Indonesia; 4). Net exports have a positive and significant effect on poverty in Indonesia.This study aims to analyze the effect of economic growth in terms of expenditure on poverty in Indonesia. The data used in this study is secondary data sourced from the Central Statistics Agency, which was obtained from 34 provinces in Indonesia. This study used Multiple Linear Regression Analysis Panel data using Fixed Effect Model (FEM). The results of this study show that 1) Household consumption expenditure has a positive and insignificant effect on poverty in Indonesia; 2) Gross fixed capital formation has a negative and significant effect on poverty in Indonesia; 3). Government consumption expenditure has a positive and significant effect on poverty in Indonesia; 4). Net exports have a positive and significant effect on poverty in Indonesia
The Effect of Education, HDI, Economic Growth, and Minimum Wage on Unemployment: A Study of 10 Provinces in the Sumatra Region: A Study of 10 Provinces in the Sumatra Region
No full textUnemployment is a very complex problem, especially in the Sumatra region with an average unemployment rate that exceeds the average in Indonesia. The purpose of this quantitative research is to analyze the effect of education, the human development index, economic growth, and minimum wage on unemployment in Sumatra region. This study uses secondary data obtained from the Indonesian Central Bureau of Statistics and analyzed using panel data regression by applying the Fixed Effect Model. The results showed that education and economic growth have a negative effect and HDI and minimum wage have a positive effect on unemployment. In this study, it was found that HDI and economic growth have a significant influence on unemployment, while education and minimum wage have an insignificant influence. Based on the R-squared value of 0.9137 which interprets that the independent variable affects the dependent variable by 91.37%, the remaining 8.63% is influenced by other variables outside this study. The results of this study are expected to be used as a basis for policy-making and as a literature review in further research related to unemployment.Unemployment is a very complex problem, especially in the Sumatra region with an average unemployment rate that exceeds the average in Indonesia. The purpose of this quantitative research is to analyze the effect of education, the human development index, economic growth, and minimum wage on unemployment in Sumatra region. This study uses secondary data obtained from the Indonesian Central Bureau of Statistics and analyzed using panel data regression by applying the Fixed Effect Model. The results showed that education and economic growth have a negative effect and HDI and minimum wage have a positive effect on unemployment. In this study, it was found that HDI and economic growth have a significant influence on unemployment, while education and minimum wage have an insignificant influence. Based on the R-squared value of 0.9137 which interprets that the independent variable affects the dependent variable by 91.37%, the remaining 8.63% is influenced by other variables outside this study. The results of this study are expected to be used as a basis for policy-making and as a literature review in further research related to unemploymen
Service Quality, Promotions, and Price Breaks All Have An Impact on Consumers Who Purchase Interest (Alfamart dr. Soetomo jl. Dr. Soetomo, Payaman, kec. Nganjuk, Nganjuk District, East Java)
Full text linkThe purpose of this study is to ascertain how consumer interest in buying at Alfamart, Dr. Soetomo Jl., Dr. Soetomo, Payaman, District Nganjuk, Nganjuk Regency, East Java, is influenced by price discounts, promotions, and service quality. Eighty samples from Alfamart Jl. Dr. Soetomo, Payaman, District customers were used. Nganjuk, Regency of Nganjuk, East Java. This study employed a quantitative approach, collecting data through the distribution of questionnaires. This study uses SPSS version 24 for analysis. Statistical analysis is used to process the data, including tests for validity, reliability, classical assumptions, multiple linear regression, hypothesis testing, and coefficient of determination analysis. The analysis's findings indicate that the multiple linear regression test's outcomes are Y= 6.976 + 0.282 (X1) + 0.370 (X2) + 0.346 (X3). Service Quality has a strong and partial positive influence on Purchase Interest, with a significant value of 0.000 < 0.05 and a value of tcount (3.662) > ttable (1.9916). Promotion has a strong and partial positive influence on Purchase Interest, as evidenced by a significant value of 0.001 < 0.05 and a value of tcount (3.507) > ttable (1.9916). The results of the F test indicate that Service Quality, Promotion, and Price Discounts have a significant and positive effect. Promotion has a partial and significant positive influence on Purchase Interest with a value of tcount (3.424) > ttable (1.9916) and a significant value of 0.001 < 0.05. H0 is rejected and Ha is accepted with a value of Fcount 16.548 > Ftable 2.72 and a significant value of 0.000 < 0.05.The purpose of this study is to ascertain how consumer interest in buying at Alfamart, Dr. Soetomo Jl., Dr. Soetomo, Payaman, District Nganjuk, Nganjuk Regency, East Java, is influenced by price discounts, promotions, and service quality. Eighty samples from Alfamart Jl. Dr. Soetomo, Payaman, District customers were used. Nganjuk, Regency of Nganjuk, East Java. This study employed a quantitative approach, collecting data through the distribution of questionnaires. This study uses SPSS version 24 for analysis. Statistical analysis is used to process the data, including tests for validity, reliability, classical assumptions, multiple linear regression, hypothesis testing, and coefficient of determination analysis. The analysis's findings indicate that the multiple linear regression test's outcomes are Y= 6.976 + 0.282 (X1) + 0.370 (X2) + 0.346 (X3). Service Quality has a strong and partial positive influence on Purchase Interest, with a significant value of 0.000 < 0.05 and a value of tcount (3.662) > ttable (1.9916). Promotion has a strong and partial positive influence on Purchase Interest, as evidenced by a significant value of 0.001 < 0.05 and a value of tcount (3.507) > ttable (1.9916). The results of the F test indicate that Service Quality, Promotion, and Price Discounts have a significant and positive effect. Promotion has a partial and significant positive influence on Purchase Interest with a value of tcount (3.424) > ttable (1.9916) and a significant value of 0.001 < 0.05. H0 is rejected and Ha is accepted with a value of Fcount 16.548 > Ftable 2.72 and a significant value of 0.000 < 0.05