ABSTRACT

Purpose of Study: Crowdfunding as alternative funding for creative businesses and SMEs is expected to be implemented in the business world due to low access to funding from banks and other financial institutions to both business groups. The purpose of this study is to determine the effect of regulation and legal aspect, technology readiness, social awareness, and entrepreneurial culture on the success of a crowdfunding platform. Methodology: This research uses a quantitative approach with survey method spread the questionnaire through google form to creative businessman and SMEs in Malaysia. 350 sets of questionnaires were sent to respondents, 300 accepted and 269 were analyzed. Results: The finding of this research is that the four variables influence the success of crowdfunding platform significantly, the most dominant influence is the social awareness variable. Implications/Applications: The implication of this research finding is that more active engagement is needed in order for individuals within a country to be actively involved in online social networks as this is a major driver of crowdfunding activity.

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Purpose of Study: The purpose of this paper is to report research findings of the urgency of the application of AIS Islam in hospitals. Key informants in this study were employees, supervisors, patient families and top executives as many as 80 people. Expert informant consists of Muhammadiyah leaders who understand the health problems of 4 people. This study focuses on seeking answers to "Why hospitals need to practice Islamic AIS", and "How to practice Islamic AIS". By using Content Analysis, the research found evidence that the majority of key informants at RSML and RSUAP answered the "Why" question with the criteria of "Regulation Compliance", while the majority of key informants in RSMS were under the "Marketing purposes" criteria, while the majority of expert informants answered "Effectiveness of Goals". Overall the three Muhammadiyah hospitals based the reason for implementing Islamic AIS is "Marketing purposes". Methodology: This research was conducted with a qualitative approach using phenomenology technique. Data were collected through Focus Group Discussion, In-depth Interview, and Outside Observation. Research location in three hospitals owned by Muhammadiyah. Results: The implementation of Islamic AIS at the Muhammadiyah hospital in East Java, Indonesia is a necessity no longer a desire. The research found evidence that the overall reason for the implementation of Islamic AIS in all three hospitals studied was marketing purposes for business continuity. This means that if the hospital does not implement Islamic AIS it will have an impact on the continuity of the hospital business because it is not friendly to consumer and market considerations. Implications/Applications: Implications for this finding are to show different orientations in each hospital. For urban hospitals, the orientation is marketing, while the district hospital's orientation is regulatory compliance.

This study aims to determine the interest of Islamic hospitals in East Java in choosing the sharia sofware application “SI AISAH” from the Sharia Accounting Information System Service Centre (PLJSIAS) University of Muhammadiyah Surabaya. This research is a quantitative research using Statistical Package for the Social Sciences Software IBM SPSS version 23. The variables used ini this study are: Sharia, User Safety, Prices, and User Friendly. The population in this study were the leader and employees of Islamic hospital in East Java  who were involved with the use of this sofware. Sampling using random sampling tehnique, with a total sample of 105 respondents. The results of the analysis show that the factors that influence the decision of Islamic hospitals in East Java to choose the “SI AISAH” software applicatin from PLJSIAS UMSurabaya are: Sharia (X1), User Safety (X2), Prices (X3), and User Friendly (X4). These four factors influence the decision of Islamic hospitals in East Java in choosing the “SI AISAH” software application only 69,9%, while the remaining 30,1% in influenced by other factor, and the most significants factor is the sharia factor (X1).

SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia in compiling financial reports. It is also to make easier for MSME actors to get access to funding from financial institutions, but many MSME actors have difficulty in compiling financial reports. The applicable accounting standards can affect SAK EMKM application such as the socialization of SAK EMKM, the perception of MSME actors, and understanding of accounting. The population in this study was Micro, Small and Medium Enterprises (MSMEs) registered at the Department of Cooperatives and Micro Enterprises in Surabaya. The sampling technique used purposive sampling with criteria for SMEs in the fashion sector, a number of samples obtained was 93 MSME actors with 80 MSME actors being studied successfully. The analytical tool used is SPSS 25. The results obtained from this study stated that the socialization of SAK EMKM, the perception of MSME actors, and accounting understanding partially had a positive and significant effect on the application of SAK EMKM and socialization SAK EMKM, the perception of MSME actors, and understanding of accounting simultaneously (together) has a positive and significant effect on the implementation of SAK EMKM. Keywords: perception of SMEs; socialization of SAK EMKM; understanding of accounting, SAK EMKM ABSTRAK SAK EMKM merupakan standar akuntansi keuangan yang telah diterbitkan untuk mendukung kemajuan UMKM di Indonesia dalam menyusun laporan keuangan untuk memudahkan pelaku UMKM mendapatkan akses pendanaan dari lembaga keuangan tetapi banyaknya pelaku UMKM mengalami kesulitan dalam menyusun laporan keuangan sesuai standar akuntansi yang berlaku untuk itu ada beberapa faktor yang dapat mempengaruhi penerapan SAK EMKM yaitu sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi. Populasi dalam penelitian ini adalah Usaha Mikro Kecil dan Menengah (UMKM) yang terdaftar di Dinas Koperasi dan Usaha Mikro Kota Surabaya. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria pelaku UMKM yang bersektor fashion didapatkan jumlah sampel sebanyak 93 pelaku UMKM dengan sampel yang berhasil untuk diteliti sebanyak 80 pelaku UMKM. Alat analisis yang digunakan yaitu SPSS 25. Hasil yang diperoleh dari penelitian ini menyatakan bahwa sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi secara parsial berpengaruh positif dan signifikan terhadap penerapan SAK EMKM dan sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi secara simultan (bersama-sama) berpengaruh positif dan signifikan terhadap penerapan SAK EMKM.Kata Kunci: persepsi pelaku UMKM, pemahaman akuntansi, SAK EMKM, sosialisasi SAK EMKM

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