Jurnal Mutiara Ilmu Akuntansi

Analisis Penggunaan Dana Pemerintah Terhadap Pemekaran Nagari Di Kabupaten Pasaman Barat

Tia Yosiska — 2023-12-11

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.

Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan

Sri Rahayuningsih — 2023-12-12

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.

Analysis Of The Relationship Of Work Environment To Employee Performance BPJS Employment Jambi

Cindy Shelomita — 2023-12-13

This study aims to evaluate the work environment and employee performance at BPJS Employment in Kota Jambi, emphasizing the influence of the work environment on employee performance. Utilizing a quantitative descriptive method, the authors clarify objectives, plan the approach, and collect data for comparison between work environment conditions and employee performance. BPJS Employment in Kota Jambi, functioning as a government institution and Social Security program, is dedicated to providing community services with a commitment to excellence. The study identifies a positive relationship between the work environment and employee performance, with a regression coefficient of 0.949 indicating a potential 94.9% increase in performance with a 1% improvement in the work environment. The research confirms a significant impact of the work environment on employee performance, accounting for 76,7% of the variance, while the remaining 23.3% is influenced by unexplored variables.

Analyzing the Implementation of Educational Accounting at Madrasah Tsanawiyah Tarbiyah Islamiyah, Koto Lubuk Jambi Village

Ester Salsanabila Jipa — 2023-12-16

This research aimed to assess the alignment of the accounting practices at Madrasah Tsanawiyah Tarbiyah Islamiyah in Koto Lubuk Village, Jambi, with the generally accepted accounting principles. The data for this study were gathered from both primary and secondary sources, utilizing techniques such as interviews and documentation. The findings revealed that Madrasah X in Jambi City employed accounting procedures that included daily cash books, ledgers, income statements, balance sheets, and a list of fixed assets. However, the institution did not record depreciation for fixed assets at the end of the period and failed to prepare financial statements as per SFAS ETAP, which includes activity reports, financial position statements, cash flow statements, and notes to the financial statements. In conclusion, the application of accounting practices in X Jambi City, was found not to align with the generally accepted accounting principles.

Pengaruh Konservatisme Akuntansi, Asimetri Informasi, Dan Perilaku Oportunistik Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Intervening

Marsyalova Yasmin — 2023-12-18

This research discusses the impact of accounting conservatism, information asymmetry, and opportunistic behavior on company value, with dividend policy acting as an intervening variable. The main objective of this research is to examine the positive influence of accounting conservatism, information asymmetry and opportunistic behavior on firm value, as well as to investigate the positive impact of dividend policy indirectly on the relationship between accounting conservatism, information asymmetry and opportunistic behavior. This research is quantitative, with the use of secondary data as the type of data used. The population that is the focus of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The results of the analysis show that accounting conservatism has a positive impact on company value, as does information asymmetry and opportunistic behavior. Apart from that, dividend policy also has a positive impact on company value and can influence the relationship between accounting conservatism, information asymmetry and opportunistic behavior.

Analisis Penerapan Sistem Pengendalian Personel Pada PT ABC Surabaya

Michael Revelin Ervan Septian — 2023-12-18

The purpose of this research is to determine the implementation of the personnel control system at PT ABC Surabaya. The research method used is a descriptive qualitative method while data collection methods are carried out through interviews, documentation and observation. The research results show that the implementation of the personnel control system at PT ABC Surabaya has been implemented effectively except for the placement element.

Pemikiran Ekonomi Karl Marx Menurut Konsep Ekonomi Islam

Agustin Tampubolon — 2023-12-18

Islam and Karl Max are an interesting topic in Indonesia. Apart from the majority of Indonesia's population being Muslim, there are also gaps and gaps in the economic sector. The aim of this article is to re-present the line of thought regarding the relationship between Islam and Karl Marx so that it can be viewed in a more balanced manner. This research methodology is descriptive and qualitative with a historical approach. Research shows that Islam has very different foundations from Marx's ideas, but both aim to create a social order that is just and free from class oppression. However, Islam still recognizes the different potential that exists in every human being. On the other hand, in Marx's view, the difference between people in countries that accumulate money lies in their control of the factors of production.

Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung

Nurhayati Widi Utami — 2023-12-19

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.

Analisis Pembagian Laba Rugi Pada Usaha Joint Venture Aida Jaya Gorden di Desa Hargomulyo Lampung Timur

Deswita Erya Kumalasari — 2023-12-21

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.

Analisis Laporan Keuangan Laba Rugi Pada Usaha Penjualan Pupuk Kelompok Tani di Desa Purwoadi 19 A

Farhah Miftahussifa — 2023-12-21

Praktik Fraud Dalam Perspektif Novel “Negeri Para Bedebah” Karya Tere Liye.

Oktavian Yafi Subikda — 2023-12-25

This research explores the representation of bribery and window dressing practices in the novel "Negeri Para Bedebah" and its relevance to audit and accounting theories. Thomas, the main character, engages in fraudulent activities by bribing and manipulating financial reports to save Bank Semesta. Bribery involves risking one-third of customer savings to influence the central bank to approve the acquisition. The practice of window dressing is also revealed in the attempt to acquire and merge four small banks. The central bank is involved in covering up data to create a positive impression of Bank Semesta's financial health. This research contributes to the understanding of audit and accounting theories and provides new insights into fraud prevention and detection.

Analisis Pengelolaan Dana Desa Berdasarkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 20 Tahun 2018

Nilam Noer Faizah — 2023-12-25

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018.

Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.

Analisis Rasio Likuiditas Dalam Menilai Kinerja Keuangan Perusahaan Subsektor Tembakau Yang Tercatat Pada Bursa Efek Indonesia 2019-2021

Alinda Dwi Jofanka — 2023-12-26

This article explores the financial performance of tobacco subsector companies using liquidity indicators in the form of the current ratio, quick ratio and cash ratio. A qualitative approach was applied to this research. This research uses secondary data obtained on the company's official financial report website including the balance sheet and profit and loss report for the 2019-2021 period. The research results show that overall PT Wismilak Inti Makmur Tbk stands out as a company that has very good performance in the context of liquidity ratios. On the other hand, PT Bentoel International Investama Tbk has the lowest liquidity performance among the four companies.

Studi Literatur: Pengaruh Professionalisme Auditor dan Whistleblower terhadap Pengungkapan Kecurangan

Nur Hidayati — 2023-12-27

This research aims to analyze the influence of the professionalism of auditors and whistleblowers on disclosure of fraud. This research uses the literature study method, while data collection uses the documentation method by reviewing several journals, books, documents and other data sources that are relevant to this research. The results of this research are based on a literature review of several previous research journals showing that the professionalism of auditors and whistleblowers has a significant positive influence on disclosure of fraud.

Analisis Penerapan Pengendalian Manajemen Pada PT. Indomarco Prismatama

Linda Novia Sari — 2023-12-28

The purpose of this study was to determine the application of management control at PT Indomarco Prismatama. This research uses a qualitative descriptive method. The data sources in this study use primary data sources, namely the results of interviews with a resource person who works at the company. In addition, this study also uses secondary data sources obtained by reading existing articles to complement the data needed in this study. Indomaret faces a number of problems related to its business operations, but Indomaret has taken proactive steps to overcome these challenges. Management control is very influential on the development of a company

Pengaruh Keputusan Investasi, Keputusan Pendanaan, Struktur Modal terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Devira Larasati — 2023-12-30

With financial performance as an intervening variable, this study tries to test and assess the relationship between capital structure, funding decisions, and investment decisions on firm value in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. All food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the population in this study. Purposive sampling is the method used to obtain samples in this study. Ten companies that fit the research requirements were found using purposive sampling technique. Partial Least Square was used in data analysis and hypothesis testing in this study. There are 7 hypotheses in this study. The results prove that there are 6 hypotheses that have a negative and insignificant effect. While 1 hypothesis has a positive and insignificant effect.

Peranan Audit Manajemen Untuk Menilai Efektivitas, Efisiensi Dan Kinerja Karyawan Sumber Daya Manusia Terhadap PT. Sarana Mentari Cemerlang Surabaya

Novia Mega Putri — 2024-01-01

This study focuses on audit management of human resources at PT. Sarana Mentari Cemerlang Surabaya, with an emphasis on employee productivity, efficiency, and work quality. The method of data collection that is used is deskriptif, which involves gathering data through observations and wawancara. The subject of analysis is the employee of the company. The type of data that is used is qualitative, with initial data from employees and human resource management. The study's findings indicate that while the company's human resource management program has good potential, its implementation is still subpar. Programs for hiring, selection, training, and employee development turned out to be very effective, even though there is still room for improvement. Penilaian kinerja karyawan dianggap baik, notwithstanding the possibility of bias arising from a closed session. The compensation program and the JASA balas seem to be working well, but improvements are needed to raise the level of transparency and keadilan. Programs for health and safety at work are doing well, but home improvement needs to be improved. Although the work-related stress reduction program appears to be effective, it is recommended to increase employee turnover in PHK.

Audit Manajemen Sumber Daya Manusia Untuk Menilai Efektivitas Dan Efisiensi Terhadap Fungsi Rekruitmen, Pelatihan Dan Pengembangan Karier, Dan Penilaian Kinerja Sumber Daya Manusia Pada PT. Limpah Mas Indonesia (LMI) Cabang Surabaya

Anastasya Mechta Mediana — 2024-01-01

This research aims to assess the effectiveness and efficiency of the recruitment, training and career development functions, as well as assessing the performance of PT's human resources (HR). Limpah Mas Indonesia (LMI) Surabaya Branch. This research uses a qualitative descriptive research method with data collection techniques in the form of observation, interviews and questionnaires. The research results show that the functions of recruitment, training and career development, as well as employee performance assessment at PT. Limpah Mas Indonesia (LMI) Surabaya Branch has been running effectively and efficiently. Based on the audit findings, several recommendations for PT. Limpah Mas Indonesia (LMI) Surabaya Branch as input material that can be used in improving recruitment, training and development functions, as well as performance appraisals, among which companies must document work agreements, company regulations and policies in writing to provide legal certainty for employees and the company, evaluation employee training and career development programs are carried out regularly, companies should add more diverse performance assessment methods to provide a more comprehensive picture of employee performance.

Perbandingan Rasio PT Astra International, PT Gajah Tunggal, PT Indospiring, Dan PT Astra Otoparts Tahun 2020-2022

Elmiano A. E. Erong — 2024-01-02

The aim of this research is to analyze the comparative ratio of PT Astra International, PT Gajah Tunggal, PT Indospiring, and PT Astra Otoparts for 2020-2022. The type of research carried out was qualitative with secondary data sources from the IDX. The population in this study were automotive companies listed on the IDX and four of them were selected as samples. The results of this research show that Astra Otoparts and Indospring have the best liquidity ratio values, then for the activity ratio the company that has the best value is Astra Otoparts. Meanwhile, in terms of profitability ratios, the companies that have good scores are Indospring and Astra Otoparts, then in terms of profitability ratios and market ratios the company that has the best ratios is Astra Otoparts.

Evaluasi Kinerja Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Pada Laporan Keuangan

Siti Ambar Mukti Puji Lestari — 2024-01-02

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.

Analisis Rasio Likuiditas, Aktivitas, Solvabilitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Perusahan Kontruksi Periode 2020-2022

Tiara Marcella Ruskito — 2024-01-02

This study aims to analyze the financial performance of five leading construction companies in Indonesia, namely PT Wika, PT WASKITA, PT ADHI, PT ACST, and PT JKON, during the period 2020-2022. The dynamic business context, especially in the construction sector, marks the importance of financial performance as an assessment of a company's sustainability and competitiveness. In the face of challenges, including the impact of the global pandemic, financial ratio analysis becomes a key instrument to measure a company's ability to deal with uncertainty.

Analisis Pengendalian Intern Pengeluaran Kas Pada PT. Aplikanusa Lintasarta Medan

Fitri Amalia — 2024-01-02

This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.

Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur

Rizka Khoirotun Nisaa — 2024-01-02

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.

Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022

Nadia Dwi Pratiwi — 2024-01-02

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.

Audit Internal Dan Efektivitas Pengendalian Intern Penjualan Di PT Garuda Food Putra Putri Tbk

Dika Candra Laili — 2024-01-04

Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.

Peran Internal Auditor Untuk Mencegah Terjadinya Fraud Di Dalam Perusahaan

Mei Liana Rofilia Sari — 2024-01-04

This article aims to determine the role of internal auditors in preventing conditions or fraud in companies. Acts of circumstances can occur due to opportunity, pressure and rationalization, as mentioned in the fraud triangle. One of the reasons why perpetrators of conditional acts can freely carry out conditional acts is if there is no proper supervision, so that the opportunity to carry out conditional acts comes. Therefore, the role of independent internal auditors in companies is very necessary to suppress opportunities that will be taken by potential perpetrators.

Analisis Laporan Keuangan: Analisis Rasio Terhadap 4 Perusahaan Makanan Dan Minuman Yang Tercatat Di Bei

Desfi Dwi Sulistyana — 2024-01-04

This research was conducted to show and analyze the financial ratios of 4 companies in the food and beverage sector, namely PT. Diamond Food Indonesia Tbk., PT. Ultrajaya Milk Industry & Trading Company Tbk., PT. Indospring Tbk, & PT. Coca Cola Tbk. during the period 2020 to 2022 to see how the company will perform in the future. The type of research carried out is descriptive research using data analysis, namely financial ratio analysis. Research was also carried out through the official website of the Indonesian Stock Exchange (BEI). The data source used is secondary data. The data collection technique in this research is documentation. The results of this financial ratio analysis will consist of liquidity ratios, solvency ratios, activity ratios and profitability ratios

Analisis Pemberian Insentif Dalam Meningkatkan Motivasi Dan Kinerja Karyawan Studi Kasus Perusahaan Tour Travel PT. Menara Dunia Tour Travel Di Surabaya

Meiyola Krisma Agatha — 2024-01-05

The purpose of this research is to find out: (1) Providing incentives in an effort to improve employee performance at the travel tour company PT. Menara Dunia Tour Travel which has been running, (2) How incentives should be given in an effort to improve the performance of PT. Menara Dunia Tour Travel. This research method uses a qualitative descriptive approach. Data collection techniques include direct interviews with company leaders and employees, observation and documentation. The research results show (1) The incentive system provided by the company to its employees is in the form of material and non-material incentives in the form of bonuses, social security, awards, work training and joint holidays. Meanwhile, the things that drive employee performance and motivation are employee quality, employee quantity, and employee attendance or discipline. The results of this research are that providing incentives can increase work enthusiasm in increasing achievement, increase loyalty, discipline and responsibility for the position, and most importantly can improve employee performance, (2) By looking at the results of the analysis which shows that the program The incentives implemented by PT. Menara Dunia Tour Travel For this reason, companies are expected to be able to maintain and improve their policy of providing incentives in an effort to improve employee performance.

Digitalisasi Ekonomi SIA: Transformasi Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Dan Inovasi Bisnis

Angelina Wijaya Tan — 2024-01-08

Economic digitalization has changed the business landscape drastically by playing a central role in the transformation of accounting information systems (AIS). This study explores the impact of digitalization on AIS, analyzes emerging challenges and opportunities, and understands the implications for efficiency, transparency and innovation in business operations. Using qualitative and quantitative approaches, this study provides an in-depth analysis of how companies can face these changes successfully. Key words: economic digitalization, accounting information systems, business efficiency, transparency, innovation.

Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mendukung Keberlanjutan Bisnis

Nurul Laily Oktaviani — 2024-01-08

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.

Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, Dan Ilmu Kewirausahaan Terhadap Minat Mahasiswa Akuntansi Untuk Berwirausaha

Alvi Nabilah — 2024-02-05

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.

Analisis Peran Koperasi Dalam Meningkatkan Kesejahteraan Anggotanya

Ryan Irwansyah Pasaribu — 2024-04-24

The purpose of the study was to analyze how the role of Civil Service Cooperatives Medan city government in improving the welfare of its members. This research is in the form of descriptive qualitative research. Researchers conducted observations, notes, and interviews during the data collection process. From the results of the study shows that the cooperative civil servants (KPN) Medan City Government has a very large role in the welfare of its members. The benefits include the provision of ease of Business Financing assistance services, educational scholarships for family members and the provision of training/workshops to improve the ability of human resources (HR). And also advised to cooperatives should cooperatives always improve and maintain the efforts that have been made in improving the welfare of members who are members and always make improvements to the efforts that the target has not been achieved. cooperatives always remain guided by the principles, foundations, principles, and goals of cooperatives in improving the welfare of cooperative members.