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Indonesian Journal of Accounting and Financial Technology最新文献

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Analysis of the Role of Pawnshops in UMKM Business Development (Case Study at PT. Pegadaian Kanwil Medan) 典当行在UMKM业务发展中的作用分析(以棉兰PT. Pegadaian Kanwil Medan为例)
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.4268
Hasyim, Devi Margaretha Sitanggang, Ira Meilani Sipahutar, Vito Rogantina, Universitas Negeri Medan
{"title":"Analysis of the Role of Pawnshops in UMKM Business Development (Case Study at PT. Pegadaian Kanwil Medan)","authors":"Hasyim, Devi Margaretha Sitanggang, Ira Meilani Sipahutar, Vito Rogantina, Universitas Negeri Medan","doi":"10.55927/crypto.v1i2.4268","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.4268","url":null,"abstract":"This study aims to find out: What is the Role of Pawnshops in the Development of Micro, Small and Medium Enterprises (UMKM). Pawnshops play a very important role in developing micro, small and medium enterprises (UMKM), because they can help street vendors, kiosks, clothing shops or other entrepreneurs who need additional capital so that their businesses can progress and develop. Sources of data obtained by the author are derived from primary data, among others, from interviews and observations. The second data source is secondary data.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"327 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121839720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Increasing the Use of Electronic Money Transactions (E-Money) in Indonesian Society 增加印尼社会电子货币交易(E-Money)的使用
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.4267
Hasyim, Fikri Ardiansyah Pulungan, Hanisa Novita Sari Sitorus, Rizki Samora Muliana
{"title":"Increasing the Use of Electronic Money Transactions (E-Money) in Indonesian Society","authors":"Hasyim, Fikri Ardiansyah Pulungan, Hanisa Novita Sari Sitorus, Rizki Samora Muliana","doi":"10.55927/crypto.v1i2.4267","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.4267","url":null,"abstract":"The development of technology and information over the last half century has made quite significant changes in several sectors, including the banking sector. Money is one of the most important elements in this sector, changes in money from time to time are also influenced by the technology that existed at that time. The presence of a non-cash payment system can also avoid very high amounts of money in circulation, printing of counterfeit notes, errors in counting money, and the unnecessary need to carry large amounts of money. Bank Indonesia also wants to encourage the level of non-cash transactions carried out by the public so that a system is formed in the Cashless Society (a cashless society). The purpose of this study is to determine the increase in the use of e-money and e-wallet in the community among private employees, students, and housewives with certain age and income groups. The results of this study indicate that there has been an increase from year to year, especially private employees.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126226499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of the Effect of Unemployment and UMR on Poverty in North Sumatra Province Period (2002-2022) 2002-2022年北苏门答腊省失业和UMR对贫困的影响分析
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.4216
Dicky Effendi, Cut Aliyyah, E. Sinaga
{"title":"Analysis of the Effect of Unemployment and UMR on Poverty in North Sumatra Province Period (2002-2022)","authors":"Dicky Effendi, Cut Aliyyah, E. Sinaga","doi":"10.55927/crypto.v1i2.4216","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.4216","url":null,"abstract":"The purpose of this study is to analyze the effect of regional minimum wages and unemployment on poverty in North Sumatra. This study uses secondary data obtained from the Central Bureau of Statistics of North Sumatra for the period 2002-2022. The analysis used is linear regression analysis using Hypothesis testing and Classical Assumption Test through E-Views 10. Where the results of this study are Partially the UMR variable has a negative and significant effect on poverty in North Sumatra Province, because the Prob value on the UMR variable is 0.0000 < 0.05. Partially the Unemployment Variable has no significant positive effect on Poverty in North Sumatra Province, because the Prob value for the Unemployment variable is 0.1321 <0.05. Then Ha is accepted H0 is rejected.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131371651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of Factors Influencing the Preparation of Financial Statements on Micro, Small and Medium Enterprises in Pangkalpinang City 邦卡尔品南市中小微企业财务报表编制影响因素分析
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.3870
Yosefin Isb, Atma Luhur, Analisis Faktor-Faktor, Yang Mempengaruhi, Penyusunan Laporan, Keuangan Pada, Usaha Mikro, Kecil Dan, Menengah, Kota Pangkalpinang
{"title":"Analysis of Factors Influencing the Preparation of Financial Statements on Micro, Small and Medium Enterprises in Pangkalpinang City","authors":"Yosefin Isb, Atma Luhur, Analisis Faktor-Faktor, Yang Mempengaruhi, Penyusunan Laporan, Keuangan Pada, Usaha Mikro, Kecil Dan, Menengah, Kota Pangkalpinang","doi":"10.55927/crypto.v1i2.3870","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.3870","url":null,"abstract":"Some UMKM actors routinely prepare correct financial reports based on applicable accounting standards, for various reasons including the long-standing business activities, company assets, marketing areas, customers, fairly high asset turnover, and already have human resources or employees who know how to prepare financial reports in accordance with SAK. The type of research that the author uses is a type of qualitative research - empirical. The results of the study show that the factors that influence the preparation of financial reports for UMKM businesses in the city of Pangkalpinang include the provision of information and socialization, educational background, educational level and length of business is one of the factors that influence the process of preparing financial reports.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125115012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of International Trade (Export and Import) on Indonesia Economic Growth 2015 - 2019 2015 - 2019年国际贸易(进出口)对印尼经济增长的影响
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.4263
Sri Surya Ningsih, Aisyah Harningtias
{"title":"The Effect of International Trade (Export and Import) on Indonesia Economic Growth 2015 - 2019","authors":"Sri Surya Ningsih, Aisyah Harningtias","doi":"10.55927/crypto.v1i2.4263","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.4263","url":null,"abstract":"Economic growth is a process in which a country's economic condition continuously changes for the better. International trade is trade carried out between residents of a country based on a mutual agreement with residents of other countries. The purpose of this research is to find out \"The Influence of International Trade (Export and Import) on Indonesia's Economic Growth 2015-2019\". The analytical method used in this research is to use a quantitative approach. Export variable has a positive effect on economic growth. This means that exports have a positive effect on economic growth. If exports increase, then economic growth will increase. The Import variable has a negative and insignificant effect on economic growth. This means that, if imports increase, Indonesia's economic growth will decrease. Simultaneously, exports and imports affect economic growth.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115293639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Capital and Lending on Increasing the Income of UMKM Small Traders Customers of the Koperasi Serba Usaha Mestika 资本和贷款对增加塞尔维亚乌萨哈梅斯蒂卡Koperasi UMKM小商贩客户收入的影响
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.4266
Hasyim, Ambrosya Friera, Dedy Harianto Hutasoit, Roma Sihol Marito Sitompul, S. Silalahi
{"title":"The Effect of Capital and Lending on Increasing the Income of UMKM Small Traders Customers of the Koperasi Serba Usaha Mestika","authors":"Hasyim, Ambrosya Friera, Dedy Harianto Hutasoit, Roma Sihol Marito Sitompul, S. Silalahi","doi":"10.55927/crypto.v1i2.4266","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.4266","url":null,"abstract":"Provision of Capital and Credit is one of the instruments for business development, namely with sufficient capital or large small traders, UMKM can develop their business so that they can increase people's income and can make the country's economy improve and economic activities can run which has an impact on the country's prosperity. This study aims to determine and analyze the effect of increasing the income of micro, small and medium enterprises traders and to determine the effect of capital and lending on increasing the income of small, micro, and small business traders, customers of the Koperasi Serba Usaha Mestika. The methodology used is a quantitative approach with data obtained directly from the questionnaire questions which were analyzed using the multiple linear regression analysis method and processed using the eviews application. The results of the research are expected to be able to know about capital and lending to Koperasi Usaha Mestika in depth, especially in financing funds through the distribution of working capital loans to small and medium enterprises.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129220243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of the Effect of Gross Regional Domestic Product and Unemployment on the Number of Poor People in North Sumatra Province in 2005-2020 2005-2020年北苏门答腊省地区生产总值和失业率对贫困人口数量的影响分析
Indonesian Journal of Accounting and Financial Technology Pub Date : 2023-06-01 DOI: 10.55927/crypto.v1i2.4208
D. Purba, Andri Hasmawi Harahap, D. Sinaga
{"title":"Analysis of the Effect of Gross Regional Domestic Product and Unemployment on the Number of Poor People in North Sumatra Province in 2005-2020","authors":"D. Purba, Andri Hasmawi Harahap, D. Sinaga","doi":"10.55927/crypto.v1i2.4208","DOIUrl":"https://doi.org/10.55927/crypto.v1i2.4208","url":null,"abstract":"Poverty is a problem that is quite important and very necessary to be eradicated. This study focuses on the problem of how the effect of economic growth and unemployment on poverty in North Sumatra Province. This study uses secondary time series data for 2005-2020 sourced from the Central Bureau of Statistics (BPS) of North Sumatra. The research results obtained are: (1) Economic growth (GDP) has a negative and significant effect on the number of poor people in North Sumatra Province. (2) Unemployment has a positive and significant effect on the number of poor people in North Sumatra Province. (3) Economic growth and unemployment have a simultaneous and significant effect on the number of poor people in North Sumatra Province. (4) The contribution of economic growth (GRDP) and unemployment to poverty in North Sumatra Province is 82.81%.","PeriodicalId":437629,"journal":{"name":"Indonesian Journal of Accounting and Financial Technology","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133383389","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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