ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.
Breast milk (ASI) is a liquid secreted by the mother's breast glands in the form of natural foods or the best nutritious and high-energy milk produced during pregnancy. Breast milk is the perfect and best food for babies, especially babies 0-6 months because it contains the nutritional elements needed for optimal baby growth and development. This research is a type of qualitative research, using descriptive method. The definition of qualitative research can be understood as a research procedure that seeks to understand and interpret the meaning of an event of human behavior interaction in certain situations according to the researcher's own perspective. and the results of this study explain that, breastfeeding is a natural process and is an art that must be re-studied, because breastfeeding actually not only provides an opportunity for babies to grow into physically healthy human beings but is also able to increase intelligence and have emotional stability, positive spiritual development and better social development. In addition to the mother's knowledge factor, another factor that affects exclusive breastfeeding is the role of health workers. The role of health workers is to provide health education by providing counseling to provide encouragement to mothers by providing information about the smooth running of milk, especially the effect of social support on the smooth production of breast milk, then providing knowledge by direct education to patients, distributing leaflets and posters to the public, and involving families to provide support to breastfeeding mothers to always give exclusive breastfeeding from birth to 6 months of age, because the presence of professional health workers can be a supporting factor for mothers in determining the sustainability of breastfeeding now and in the future.
Sistem informasi akuntansi merupakan salah satu sarana untuk manejemen dalam melakukan pengendalian internal yang berkaitan dengan penerimaan dan pengeluaran kas agar pelaksanaannya dapat berjalan sesuai dengan rencana dan tujuan yang telah ditetapkan. Penerimaan dan pengeluaran kas merupakan hal yang penting karena merupakan suatu kegiatan yang saling berkesinambungan. Dimana penerimaan dan pengeluaran kas yang terjadi nantinya akan dijadikan sebuah laporan keuangan untuk diberikan kepada direktur agar divalidasi dan diotorisasi. Tujuan penelitian ini adalah untuk mengetahui sistem informasi akuntansi penerimaan dan pengeluaran kas, mengetahui pengendalian internal kas, dan untuk mengetahui sitem informasi Akuntansi penerimaan dan pengeluaran kan terhadap pengendalian internal kas. Metode yang digunakan dalam Penelitian ini adalah metode deskriptif kualitatif yaitu mendeskripsikan objek penelitian berdasarkan fakta dan data yang ada di subjek penelitian kemudian di Tarik menjadi suatu kesimpulan Hasil penelitian menunjukan bahwa sistem informasi akuntansi penerimaan dan pengeluaran kas di PT. Embrio Biotekindo masih belum memadai karena sistem yang digunakan perusahaan tidak berkesinambungan antara penerimaan dan pengeluaran kas. Pengendalian internal kas di PT. Embrio Biotekindo mempunyai tujuan untuk memberikan informasi yang akurat agar dapat berguna bagi perusahaan dalam mengambil keputusan. Dengan dibantu komponen yang mencangkup pengerndalian internal kas seperti lingkungan pengendalian, manajemen resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Sistem informasi Akuntansi penerimaan kas dan pengeluaran kas terhadap pengendalian internal kas di PT Embrio Biotekindo dapat meningkatkan pengendalian internal kas karena segala transaksi atas penerimaan dan pengeluaran kas dapat terdata pada sistem. Namun, untuk pelaporan keuangan perusahaan masih menggunakan penginputan manual menggunakan excel. Kata Kunci : Penerimaan Kas, Pengeluaran Kas, Pengendalian Internal
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