{"title":"From Cafés to Collaborative Hubs: Empowering Communities and Transforming the Coffee Value Chain in Buraydah","authors":"Kurniawan Arif Maspul, Fawaz Ali Almalki","doi":"10.56799/ekoma.v3i1.2259","DOIUrl":"https://doi.org/10.56799/ekoma.v3i1.2259","url":null,"abstract":"This research article investigates the dual role of coffee shops in Buraydah, Saudi Arabia, as co-working spaces and catalysts for community development within the coffee value chain. With a focus on the perspectives of social work researchers and coffee professionals, this study explores how coffee shops can facilitate not only productive work environments but also social connections and community engagement. By examining the motivations of individuals utilizing coffee shops as Coffices and the strategies employed by Coffeepreneurs, this article highlights the potential for community development and social impact within the context of the Buraydah coffee industry.","PeriodicalId":497375,"journal":{"name":"EKOMA Jurnal Ekonomi Manajemen Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136071905","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}
{"title":"Analisis Perlakuan Aset Tetap Pada Percetakan Witra Berdasarkan PSAK 16","authors":"None Sahira Azzahra, None Erma Nuril Fajriah, None Mivtahul Janati Rahmi Fajri, None Melda Anjelia, None Siti Rodiah","doi":"10.56799/ekoma.v3i1.2118","DOIUrl":"https://doi.org/10.56799/ekoma.v3i1.2118","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis perlakuan asset tetap pada Usaha Percetakan Witra. Penelitian ini mengacu pada Pernyataan Standar Akuntansi Keuangan (PSAK) 16. Metode yang digunakan adalah deskriptif dengan pendekatan kualitatif. Jenis data yang dikumpulkan terdiri dari data primer yang diambil langsung dari usaha percetakan ini. Teknik pengumpulan data yang digunakan ialah dengan melakukan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan perlakuan aset tetap yang sesuai dengan standar yang berlaku, yaitu PSAK No. 16.","PeriodicalId":497375,"journal":{"name":"EKOMA Jurnal Ekonomi Manajemen Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136072807","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}
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Ekonomi di Indonesia","authors":"Laode Amdan, Muhammad Rafi’i Sanjani","doi":"10.56799/ekoma.v3i1.2089","DOIUrl":"https://doi.org/10.56799/ekoma.v3i1.2089","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan per kapita, angka harapan hidup, dan rata-rata lama sekolah Terhadap pertumbuhan ekonomi di indonesia tahun 2021-2022. Penelitian ini menggunakan regresi data panel yang terdiri dari 34 provinsi di indonesia dengan menggunakan program Eviews12. Data yang digunakan adalah data sekunder yang bersumber dari website resmi Badan Pusat satatistik (BPS). Estimasi yang digunakan pada penelitian ini adalah Random Effect Model (REM). Secara keseluruhan, hasil analisis regresi data panel dan uji hipotesis disimpulkan bahwa dalam penelitian ini secara simultan Pendapatan per kapita, angka harapan hidup, dan rata-rata lama sekolah secara bersama-sama berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Variabel Pendapatan per kapita secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Angka harapan hidup secara parsial berpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi. Rata-rata lama sekolah secara parsial berpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi.","PeriodicalId":497375,"journal":{"name":"EKOMA Jurnal Ekonomi Manajemen Akuntansi","volume":"181 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876933","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}
{"title":"Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di UMKM Kabupaten Sleman","authors":"Maulida Rahmawati, Muhamad Rifandi","doi":"10.56799/ekoma.v3i1.2092","DOIUrl":"https://doi.org/10.56799/ekoma.v3i1.2092","url":null,"abstract":"One of the problems faced by Micro, Small, and Medium Enterprises (MSME) in Indonesia is accounting information. The inability of entrepreneurs in accounting practices is the main factor that triggers failure in developing these MSME. This research aims to discover the effect of human resource competency and the implementation of an accounting information system on the quality of financial statements of MSME in Sleman. This quantitative research was conducted through the associative method. The subjects were the MSME entrepreneurs of the fashion sector in Sleman, Yogyakarta. Using a random sampling technique, there were 100 employees of the finance department gathered from 57 MSME. Afterward, the data were obtained through a questionnaire. The results of data processing showed several points: (1) there was a positive impact in human resource competency of MSME on financial statements quality (2) there was a positive impact if accounting information system of MSME on financial statements quality (3) Human resource competency and accounting information system could give a simultaneous positive impact on the quality of financial statements.","PeriodicalId":497375,"journal":{"name":"EKOMA Jurnal Ekonomi Manajemen Akuntansi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135877878","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}
Maulana Maulana, None Sri Fatmasari Syam, None Achmad Faqhruddin Abdul Rabb
{"title":"Pengaruh Motivasi Kerja Terhadap Peningkatan Kinerja Pegawai Pada Dinas Sosial Kabupaten Gowa","authors":"Maulana Maulana, None Sri Fatmasari Syam, None Achmad Faqhruddin Abdul Rabb","doi":"10.56799/ekoma.v2i2.1831","DOIUrl":"https://doi.org/10.56799/ekoma.v2i2.1831","url":null,"abstract":"Tujuan penelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja terhadap peningkatan kinerja pegawai pada Dinas sosial Kabupaten Gowa. Dalam penelitian ini penulis menggunakan penelitian kuantitatif dan deskriptif ,penelitian kuantitatif adanya pengaruh motivasi tehadap peningkatan kinerja pegawai pada Dinas Sosial Kabupaten Gowa, sedangkan penelitian deskriptif hanya gambaran tentang sampel yang digunakan adanya pengaruh motivasi terhadap peningkatan kinerja pegawai pada Kantor Dinas Sosial Kabupaten Gowa. dan metode serta pendekatan kuantitatif dalam gambaran motivasi kerja hanya mengetahui pengaruh motrivasi terhadap peningkatan kinerja pegawai. Jumlah populasi dalam penelitian sebanyak 60 orang itupula yang dijadikan sampel karena tidak mencukupi 100 orang, sehingga penarikan sampel dalam penelitian menggunakan sampling jenuh. Hasil penelitian yang dilakukan menunjukan bahwa analisis data statistic pada table model summary menjelaskan besarnya nilai korelasi atau hubungan sebesar 0,953. Hal ini diketahui besarnya pengaruh variabel independen atau motivasi kerja (X) terhadap dependen kinerja pegawai (Y), ditunjukkan oleh nilai Adjusted R Square sebesar 0,908 artinya 90,8%, besarnya pengaruh independen atau motivasi kerja terhadap variabel dependen kinerja pegawai (Y) pada kantor Dinas Sosial Kabupaten Gowa. Hasil output tersebut maka diperoleh bahwa pengaruh motivasi kerja (X) terhadap kinerja pegawai (Y) berada pada tingkatan sangat berpengaruh.","PeriodicalId":497375,"journal":{"name":"EKOMA Jurnal Ekonomi Manajemen Akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136301284","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}
{"title":"Literature Review : Faktor-Faktor Yang Mempengaruhi Neraca Perdagangan","authors":"Shalihah Dwi Adini, Shalihah Dwi Adini","doi":"10.56799/ekoma.v2i2.1630","DOIUrl":"https://doi.org/10.56799/ekoma.v2i2.1630","url":null,"abstract":"Dalam konteks riset atau artikel ilmiah, penelitian sebelumnya atau riset yang terkait topik serupa adalah hal yang penting. Riset sebelumnya terkait hal tersebut membantu memperkuat hipotesis serta fenomena yang menggambarkan korelasi. Artikel ini memiliki tujuan untuk melakukan riset selanjutnya guna membangun hipotesis memiliki pengaruh antar variabel. Terdapat hasil antar variabel di dalam literature review ini ialah : 1) Inflasi berdampak pada Neraca Perdagangan; 2) Suku Bunga berdampak pada Neraca Perdagangan; dan 3) Nilai Tukar berdampak pada Neraca Perdagangan.","PeriodicalId":497375,"journal":{"name":"EKOMA Jurnal Ekonomi Manajemen Akuntansi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135573303","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}