Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:This study aims to determine the practice and application of sharia business ethics in forex trading of JR Volatility 75 Index companies in the forex market and the dissemination of the results of the analysis and transactions…
ctions to registered members. This research is qualitative research with the research object of corporate signal provider Volatility 75 Index JR. Data collection methods used are observation, in-depth interviews, and documentation. The results of the study show that JR's Volatility 75 Index has implemented sharia business ethics in its service business so as to make it feel safe and comfortable when using the forex market analysis services from the company.
Abstract:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:This study aims to determine the effect of administrative skills and information systems on public services at the Faculty of Economics and Business, Manado State University. This research is a type of quantitative research,…
rch, the research method is a survey method. This research was conducted at the Faculty of Economics and Business, Manado State University. With a research time of 3 months. The population in this study were students of the Faculty of Economics and Business, Manado State University, class of 2018. The sampling in this study was carried out randomly (random sampling). The results of the study show that the relationship between the administrative skills and information system variables with public services is a significant relationship. This situation illustrates that public services are determined by administrative skills and information systems.
Abstract:Bali is the province hardest strike by the Covid-19 pandemic. The drying up of tourist arrivals strike accommodation and transportation businesses. Until now, the government has not heard any special actions to restore that’s…
hat’s Indonesian tourism icon. Therefore, in a decentralized system, understanding the economic characteristics of a region is important to increase economic productivity to make it more optimal. In this regard, this analysis aims to provide an overview of the economic characteristics in the province of Bali before the pandemic and during the pandemic and identify potential sectors that need to be developed. This study uses the Location Quotient, Shift-Share, Klassen Typology, and Overlay analysis methods from 2010 to 2021. From the results of the research, Bali Province before the pandemic had five leading sectors, but during the pandemic, Bali Province did not move only one base sector can become a mainstay, further innovation strategies are needed to stimulate Bali's economy to rise to the way it was before the pandemic. It takes the right policies from the Central and Regional Governments to make innovations and strategies so that the Bali economy returns to what it was before the pandemic.
Abstract:Changes that occur very quickly and dynamically in the VUCA Era encourage the need for an effective management system to achieve company goals and solve all challenges, both internal and external. PT PAL Indonesia (Persero)…
ro) is a strategic industry that produces the main tools of the Indonesian defense system, especially for the marine dimension. It also needs to have strategies in dealing with the strategic environment in the VUCA Era. The purpose of this study is to analyze how change management is carried out by PT PAL Indonesia (Persero) in dealing with the Strategic Environment in the VUCA Era. The method of writing scientific articles is using qualitative research methods and data collection techniques in the form of Literature Studies and Library Research. The results of the study explain that the Maritime Industry Transformation 4. 0 is PT PAL Indonesia's effort in responding to VUCA's challenge to increase the company's business competition. PT PAL Indonesia's HR management through increasing core capability and people competency is an important capital in realizing Maritime Industry Transformation 4.0.
Abstract:The development of investment is one indicator of the progress of economic growth in Indonesia, where investments made properly can support the improvement of the welfare of the Indonesian people. The challenge of implementing…
enting investment in Indonesia today, one of which is the implementation of regional autonomy in Indonesia. The investment performance of a region can be reflected in the Capital Output Ratio (COR) and Incremental Output Ratio (ICOR). The development of the availability of investment in an area can be measured from the Capital Output Ratio (COR) which is the ratio between realized investment and the income of a region or GRDP. Meanwhile, the amount of investment capacity of a region in increasing any increase in regional income can be measured from the Incremental Capital Output Ratio (ICOR). If you look at the development of ICOR in Pekanbaru City, it has fluctuated, in 2016 it rose to 15.62 then in 2017 it decreased to 14.27, then in 2018 it became 15.57 and in 2019 it increased to 13.27 and in 2020 it decreased to -17.33 this is influenced by the Covid 19 Pandemic factor which causes all business sectors to slow down, in 2021 with a value of 15.87. From the results of the analysis of the Projection Investment Needs formulation, it is found that the investment needs in the city of Pekanbaru as much as Rp. 129 682.91 billion, it can be seen that the Base sector is in dire need of investment in 2023, which is 65.4%, the Business Fields are Manufacturing, Construction, Wholesale and Retail Trade., Car and motorcycle repair.
Abstract:This study aims to find the right strategy in optimizing human resources (HR) in industry in Indonesia, as one of the important aspects in facing business competition in the era of the industrial revolution 4.0. Using a…
literature study research method with data collection techniques used are questionnaires (questionnaires) and document studies. The data analysis technique used is through several stages, including collecting data, selecting data, displaying data, and drawing conclusions. Several strategies to optimize the development of Human Resources (HR) in Indonesia are, 1) Improving the quality and quantity of educational and training institutions 2) increasing the capacity and capability of the workforce.