Financial statements are reports that show conditions and provide financial information at present or in a certain period. This study aims to facilitate MSMEs in preparing financial reports in accordance with SAK EMKM. The purpose of this study was to determine how the preparation of financial statements that have been made by CV. NELL'Q PERSADA MANDIRI and what obstacles are faced in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method. for data collection is done by observation, interviews, and documentation. The results of this study indicate that the preparation of financial reports has not fully implemented SAK EMKM, this is due to the limited understanding of MSMEs related to SAK EMKM.
This study aims to determine the health level of cooperatives, in Koperasi Keluarga Besar Dispenda Provinsi Jawa Barat (KKBD) for the 2019-2020 period when the covid 19 pandemic occurred, in terms of seven aspects of the assessment, namely, aspects of capital, quality of productive assets, management, liquidity, efficiency, independence and growth and identity of cooperatives. This research is a descriptive evaluative research, with primary and secondary data sources. The data analysis technique used is collected through interviews and financial statement documents such as: balance sheet, report on calculation of operating results (PHU) and report on remaining operating results (SHU). In relation to cooperative health, the savings and loan business health model is used which refers to Ministerial Regulation No.14/Per/M.KUKM/XII/2009. The results of this study indicate that the West Java Province KKBD in terms of the aspect of capital quality obtained a perfect score in 2019 and 2020 with a score of 12, so it is included in the category or predicate Healthy. For the aspect of earning asset quality, it obtained an average score from 2019 to 2020 with an average score of 16, so that the quality aspect of earning assets is under supervision. Judging from the quality of management obtained an average score of 13.6, so that the management aspect is categorized as healthy. Judging from the quality aspect of efficiency, it obtained an average score of 5, so it was categorized in special supervision. For the quality of liquidity obtained an average score of 5.625, so it is categorized under special supervision. For the aspect of independence and cooperative growth, it obtained an average score of 4.5, so it was categorized under special supervision. Meanwhile, the cooperative's identity quality has an average score of 4.375, so it is categorized under special supervision.
The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
At the beginning of 2020, the world was hit by a disaster of the Covid-19 pandemic. It has changed human life including business activities, MSMEs are no exception. Many business owners are closing their businesses due to the situation. MSME owners, therefore, need to acknowledge what can be done to generate profits and maintain their businesses. In this modern era, financial literacy and financial technology are important factors that can help MSME owners to achieve the expected profits and provide services to consumers to make buying and selling transactions more easily and quickly. However, until now, there are still many MSME owners who do not have an understanding of financial literacy and have not implemented fintech in their business. Therefore, the authors intend to examine the extent of financial literacy and financial technology influencing MSME profits in the city of Bandung. It is motivated by the large population of MSMEs and the low continuity of MSME business in this city. Many MSME owners are at the beginning of starting their business but not long after that, they close their business. This study used a quantitative descriptive method and the sample populations were 100 MSME owners in the city of Bandung. The data were collected through the distribution of online questionnaires and analyzed using the multiple linear regression method. The results prove that financial literacy significantly has a positive impact on MSME profits. Fintech gives the same result and also contributes to a simultaneous effect on MSME profits.
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