Abstrak: Sektor bisnis, yang dimasukkan dalam skala UMKM memiliki peran yang sangat penting untuk kondisi ekonomi Indonesia, sebagaimana dibuktikan oleh peningkatan dari produk domestik bruto (PDB) dari tahun ke tahun. Dengan UKM peluang kerja meningkat, sehingga mengurangi tingkat pengangguran. Penelitian ini dilakukan untuk mengetahui bagaimana praktek pencatatan akuntansi pada UMKM dan bagaimana persepsi pemilik UMKM terhadap pencatatan akuntansi. Sampel dalam penelitian ini menggunakan salah satu jenis bisnis yang UMKM MR.Pelangi di Semarang. Penelitian ini menggunakan teknik analisis data model interaktif dengan sumber data primer dan kualitatif metode. Hasil studi ini menunjukkan bahwa pencatatan akuntansi belum maksimum di UMKM MR.Pelangi Semarang karena persepsi dari pemilik yang berpikir bahwa akuntansi adalah masalah rumit dan jika pemilik memiliki ahli di bidang Akuntansi itu akan meningkatkan biaya gaji dalam bisnis. Kata Kunci : Pencatatan Akuntansi, UMKM
A computerized addictive aided design based on manufacturing system that is digitally integrated, has been modified, built, and designed. The system refers to the smart manufacturing sectoral (smart manufacturing) which to answer the challenges of industrial revolution 4.0, namely the purpose for efficiency of the distance, cost efficiency, time efficiency, quality improvement and increased flexibility. The concept of manufacturing systems with fused deposition modelling 3D printers integrated with the internet or intranet has been modified, for the purpose to connected each other under one platform being namely as category as a Computer Aided Manufacture (CAM) system. A synthesis between the production room and the customer, real-time depiction of 3D CAD users can be presented and connected directly to the manufacturing locations where the desired product is located. Seeing this as an opportunity growing for the industrial society, the author conducted research to modified and collaborate the system. The method used in this study was carried out with rapid application design or better known as Rapid Application Development/RAD aimed at simplifying and accelerating the design of the system for 3D print web application system. CAD drawings can be processed from the user’s device to the main webserver and then forwarded into the operator’s production system space, resulting in a final product/finished goods, with no restrictions on distance, area and allows low production costs (low production costs). The results of this study represent the manufacturing industrial that is being supported by the application of information technology, where are manufacturing is connected with IoT (Internet of Things). Presenting the benefits of the Industry 4.0 concept. The customization system to be able to add value added for the competitiveness small and medium companies in Indonesia on manufacturing process and can support micro economic growth.
This study aims to determine the reasons behind the fluctuating sales of Pattaya Corner products using price, product quality, and promotion variables to influence purchasing decisions. Primary data was used in this study and distributed through an online questionnaire. The population in this study is people who live in Salatiga, while for the sample itself, namely consumers from Pattaya Corner, Salatiga city, as many as 106 samples. Random sampling does sampling. A quantitative approach is used in this study with validity test, reliability test, T-test and F test. The study results using SPSS version 23 show that the variables of price, product quality, and promotion both have a positive and significant effect on purchasing decisions. The price variable has an impact of 52%. For the product quality variable, it has an effect of 46%. The promotion variable has an impact of 54% and is the most dominant in making purchasing decisions.
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