Jurnal Ilmiah Niaga Bisnis Elektronik

10.61533 ANALISIS PENERAPAN DASAR PENCATATAN AKUNTANSI PADA UMKM SEMBAKO DIDUSUN III SERDANG DESA JELUTUNG II KECAMATAN SIMPANG RIMBA

Alis Sakti Wangi, Hendarti Tri Setyo Mulyani, Medinal — Mon, 11 May 2026 00:00:00 +0700

This research was conducted at one of the Micro, Small and Medium Enterprises in Hamlet III Serdang, Jelutung II Village, Simpang Rimba District. The Grocery Business is the object of this research. The purpose of the research is to determine the extent of the suitability between the basic concepts of accounting, accounting cycles and financial accounting standards of micro, small and medium entities with the application of accounting carried out in the Grocery Business in Hamlet III Serdang, Jelutung II Village, Simpang Rimba District. The data that has been collected is then analyzed using Descriptive Qualitative Method, Data Collection Technique by means of interviews, documentation and observation. Based on the results of research and data analysis it can be concluded that the recording carried out by basic food entrepreneurs is not in accordance with the Basic Concepts of Accounting including the concept of business unity which still combines household finances with business finances, the basic concept of recording using cash basis recording, the matching concept does not calculate costs included in business activities in the calculation of profit and loss, the concept of business continuity recording and calculating depreciation on fixed assets is not included in the calculation of profit and loss, and the concept of time periods regarding reporting periods for business progress with several basic concepts of accounting that have not been implemented, business actors have also not fully implemented the accounting cycle and Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).

10.61533 ANALISIS PERSEP UMKM & KUALITAS SUMBER DAYA MANUSIA (SDM) TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM MENUJU EKONOMI BERKELANJUTAN DI KOTA PANGKALPINANG

Putri Tryanita, Medinal, Rizal R. Manullang — Mon, 02 Feb 2026 00:00:00 +0700

This study aims to analyze the influence of Micro, Small, and Medium Enterprises (MSMEs) perceptions and the quality of Human Resources (HR) on the preparation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Pangkalpinang City. MSMEs are fundamental pillars of the national economy, but are often hampered by low accounting literacy and the quality of financial reporting. This study uses a quantitative approach with multiple linear regression methods. The research sample consisted of 86 MSMEs in Pangkalpinang City selected through purposive sampling techniques. Data collection was carried out through questionnaires and documentation. The results of the study indicate that (1) MSME perceptions have a positive and significant effect on the preparation of financial reports according to SAK-EMKM (t_count 7.164 > t_table 1.663); (2) HR quality also has a positive and significant effect on the preparation of financial reports (t_count 3.872 > t_table 1.663); and (3) Simultaneously, MSME perceptions and human resource quality significantly influence financial report preparation (F_count 79.115 > F_table 3.11). The coefficient of determination (R²) of 0.656 indicates that 65.6% of the variation in financial report preparation can be explained by these two variables. The implication of this study is the importance of improving accounting literacy and developing human resource capacity to promote transparency, accountability, and the contribution of MSMEs to a sustainable economy.

10.61533 ANALISIS PENGARUH PERILAKU KONSUMEN GENERASI MILENIAL TERHADAP PRODUKTIVITAS UMKM DALAM MEWUJUDKAN EKONOMI BERKELANJUTAN DAN INKLUSIF DI KOTA PANGKALPINANG

David Andrezen Tjakra, Rizal R. Manullang, Medinal — Mon, 18 May 2026 00:00:00 +0700

This study aims to analyze the influence of millennial consumer behavior on the productivity of Micro, Small, and Medium Enterprises (MSMEs) in order to realize a sustainable and inclusive economy in Pangkalpinang City. This study uses a quantitative approach with a survey method involving 100 millennial consumer respondents in Pangkalpinang City. Data analysis was conducted using multiple linear regression to determine the relationship between millennial consumer behavior and MSME productivity using the JASP for Windows program. The results of the data analysis show that cultural factors have a positive and significant effect on MSME productivity in Pangkalpinang City with a p-value of 0.002 < 0.05 and tcount (3.174) > ttable (1.66088). There is a positive and significant influence between social factors and MSME productivity in Pangkalpinang City with a p-value of 0.010 < 0.05 and tcount (2.638) > ttable (1.66088). Likewise, personal factors have a positive and significant effect on MSME productivity in Pangkalpinang City with a p-value of 0.001 < 0.05 and tcount (6.660) > ttable (1.66088). Simultaneously, cultural, social, and personal factors have a positive and significant effect on MSME productivity in Pangkalpinang City with a p-value of 0.001 < 0.05 and fcount (31.333) > ftable (2.70).

10.61533 PENERAPAN GREEN ACCOUNTING BERDASARKAN TRIPLE BOTTOM LINE THEORY UNTUK MENDUKUNG SUSTAINABILITY DEVELOPMENT (STUDI PADA PT TIMAH TBK PANGKALPINANG)

Felix, Hendarti Tri Setyo Mulyani, Rizal R. Manullang — Mon, 04 May 2026 00:00:00 +0700

This study aims to analyze the application of Green Accounting based on the Triple Bottom Line Theory in supporting sustainable development at PT Timah Tbk Pangkalpinang. Data collection techniques include interviews, observation, and documentation conducted within the HSE & Sustainability Division and the Finance Department, using a qualitative research method. The results indicate that the implementation of Triple Bottom Line-based Green Accounting plays an important role in supporting sustainable development at PT Timah Tbk. However, there are still several challenges in optimizing sustainability reporting and increasing environmental awareness more broadly. This research recommends that the company continue to improve transparency and accountability in environmental reporting and become more active in involving stakeholders in decision-making processes related to sustainability. This will strengthen social legitimacy while ensuring long-term business and environmental sustainability.

10.61533 PENERAPAN GREEN ACCOUNTING UNTUK MENILAI DAMPAK EKOLOGIS PENGGUNAAN ALAT MEDIS HABIS PAKAI DISEKTOR KESEHATAN PADA RUMAH SAKIT BAKTI TIMAH

Caecilia Octalica, Hendarti Tri Setyo Mulyani, Zamhari — Mon, 04 May 2026 00:00:00 +0700

This study aims to analyze the application of green accounting in assessing the ecological impact of the use of consumable medical devices in the health sector at Bakti Timah Hospital. The technique for data collection uses interview, observation, and documentation techniques in the Environmental Health section of Bakti Timah Hospital using Descriptive Qualitative research methods. The results of this study indicate that Bakti Timah Hospital has actually implemented green accounting to assess ecological impacts, because it has recorded environmental impact costs, carried out various ways to prevent environmental impacts around the hospital and carried out effective waste management of consumable medical devices, it's just that the recording of environmental impact costs is still not specifically categorized and is still recorded in the financial section of general operating costs only.