CRITICAL JURNAL REVIEW

EKONOMI MIKRO
Dosen Pengampu: Munzir Phona.s.Pd.M.SI

Disusun Oleh:

BRADA ASTORA TARIGAN

7192540007

PRODI ILMU EKONOMI KELAS B

Fakultas Ekonomi

2019
KATA PENGANTAR
Puji syukur penulis ucapkan kehadirat Tuhan Yang Maha Esa yang telah melimpahkan
rahmat-Nya kepada saya, sehingga saya dapat menyelesaikan tugas Critical Jurnal Review ini
dengan lancar. Saya juga mengucapkan terima kasih kepada dosen pengampu, yaitu Ibu
Bapak Munzir Phona.s.Pd.M.SI

Atas bimbingnnya sehingga kami dapat memenuhi tugas mata kuliah Pengantar
Ekonomi Mikro. Semoga tugas ini memenuhi syarat yang diharapkan.
Seperti sebuah peribahasa taka ada gading yang tak retak, kami menyadari bahwa
tugas ini bukanlah karya yang sempurna karena memiliki banyak kekurangan, baik dalam hal
isi maupun istematika penulisan. Oleh sebab itu kami sangat mengharapkan kritik dan saran
yang membangun demi kesempurnaan makalah ini. Akhir kata, semoga ini dapat
memberikan manfaat bagi siapapun yang membacanya.

Medan, Oktober 2019

DAFTAR ISI

Kata Pengantar ..............................................................................................1

Daftar isi........................................................................................................2

BAB I ISI JURNAL NASIONAL

A.Identitas Jurnal yang di Review......................................................... 3

B.Tujuan Penulisan..............................................................................3

C.Manfaat Penulisan.............................................................................3

D.Kekurangan dan kelebihan Jurnal......................................................3

E.Kesimpulan dan Saran.........................................................................3

BAB II ISI JURNAL INTERNASIONAL

IDENTITAS JURNAL INTERNASIONAL

A.Abstarct.............................................................................................. 4

B Introduction........................................................................................ 4

C Formulation of the Problem................................................................4

D Research Objectivies..........................................................................4

E.Understanding Economic Growth........................................................4

F.Analisis Method......................................................................................4

G.Conclusion.............................................................................................4

H.Advice......................................................................................................4
 BAB 1 ISI JURNAL NASIONAL

Judul Sak-Etap Sebagai Solusi Overload Standar

Akuntansi Bagi Usaha Mikro,Kecil ,Menengah Dan
Koperasi
Jurnal Jurnal Ekonomi Dan Keuangan
Download Http://Scholar.Google.Co.Id/Scholar?Hl=Id&As_A
s_Sdt=Jurnal+Ekonomi+Mikro+Berstandar+Interna
sional&Oq=

Volume Dan Halaman Vol 1 No 1

P-ISSN 2548-298X
E-ISSN 2548-5024
Tahun Oktober 2019
Penulis Niluh Putu Dian Rosalina Handayani Narsa
Terakreditas Akreditas No.80/DIKTI/Kep/2012
Reviewer Brada Astora Tarigan
Tanggal Oktober 2019

Bedasarkan hasil penelitian ini SAK ETAP

sebenarnya telah berhasil berperan sebagai alternatif
standar yang lebih sederhana, namun hanya untuk
jenis UMKM yang telah berbadan hukum menerima
mandatori untuk menggunakan SAK ETAP serta
Abstract
sering menerima pelatihan mengenai SAK ETAP hal
tersebut khusunya terjadi pada UMKM yang
omsetnya masih di kisaran lingkup usaha mikro serta
masih memilik keterbatasan sumber daya manusia.
Hasil penelitian ini menunjukkan bahwa persepsi para
prilaku koperasi pada umumnya sudah menganggap
bawhwa laporan keuangan itu penting, namun karena
masih sedikitnya pengetahuan akuntansi yang
dimiliki, maka mereka memiliki pemikiran yang
kurang tepat mengenai catatan keuangan usaha, serta
perlakuan yang tidak tepat anatar pengeluaran dan
harta pribadi dengan pengeluaran dan harta usaha
terdapat kemungkinan bahwa apabila mereka minimal
 saja melakukan pencatatan akuntansi saja dengan baik
akan terbuka peluang bagi mereka untuk dapat
meneriman dana kredit dari lembaga keuanangan
formal

Tujuan jurnal Untuk memahami strategi pengasaan Ekonomi Mikro

khususnya tentang keuangan.
Subjek jurnal Koperasi, umkm

Metode jurnal Penelitian ini menggunakan pendekatan penelitian

kuantitatif dengan teknik pengumpulan data
menggunakan kuesioner. Data yang dikumpulkan
merupakan data primer yang merupakan data subjektif
mengenai tingkat ketertapan SAK ETAP. Jenis
kuesioner adalah kuesioner tertutup dimana responden
hanya tinggal memilih jawaban yang telah disediakan
dalam kuesioner.
Langkah Jurnal Dengan menggunakan teknik analisis data yang
dilakukan dalam variabel tingkat keterterapan serta
variabel persepsi diawali dengan dilakukannya
penggunan teknik statistik deskriptif yakni dengan
menentukan nilai rata-rata dari jawaban tiap item
pertanyan.
Hasil Jurnal Bedasarkan hasil penelitian ini SAK ETAP
sebenarnya telah berhasil berperan sebagai alternatif
standar yang lebih sederhana, namun hanya untuk
jenis UMKM yang telah berbadan hukum menerima
mandatori untuk menggunakan SAK ETAP serta
sering menerima pelatihan mengenai SAK ETAP hal
tersebut khusunya terjadi pada UMKM yang
omsetnya masih di kisaran lingkup usaha mikro serta
masih memilik keterbatasan sumber daya manusia.
Hasil penelitian ini menunjukkan bahwa persepsi para
prilaku koperasi pada umumnya sudah menganggap
bawhwa laporan keuangan itu penting, namun karena
masih sedikitnya pengetahuan akuntansi yang
dimiliki, maka mereka memiliki pemikiran yang
kurang tepat mengenai catatan keuangan usaha, serta
perlakuan yang tidak tepat anatar pengeluaran dan
harta pribadi dengan pengeluaran dan harta usaha
terdapat kemungkinan bahwa apabila mereka minimal
saja melakukan pencatatan akuntansi saja dengan baik
akan terbuka peluang bagi mereka untuk dapat
meneriman dana kredit dari lembaga keuanangan
 formal.
Kekuatan Jurnal Dalam penelitian ini menggunakan tinjauan teoritis
yang menguatakan penelitiannya, dengan
menggunakan analisis data dan metode penelitian
yang digunakan adalah pengumpulan data melalaui
penyebaran kuesioner kepada para responden,
pengukuran variabel, dan teknik analisis data
Kelemahan Jurnal Kata-kata dalam jurnal ini sulit untuk dipahami
sehingga pembaca sulit mrngartikan atau memahami
kata-kata tersebut.
Kesimpulan Hasil penelitian ini menunjuukan bahwa tingkat
keterterapan SAK ETAP masuk pada kategori
diterapkan untuk prinsip pengungkapan dan
pengukuran meskipun hasilnya masuk pada kategori
kurang diterapkan, hal ini lebih disebabkan karena
banyak akun-akun khusus yang disyaratkan minimal
dalam laporan keuanagn olek SAK ETAP tidak terjadi
pada kegiatan akuntansi koperasi.
Saran Penelitian ini memiliki beberapa keterbatasan. Pertama,
Penggunaan kuesioner sebagai metode pengumpulan
data untuk mengungkapkan tingkat keterapanan
terhadap SAK ETAP rentan terhadap resiko berupa
bias keinginan sosial ,bias respon, bias motif
konsitensi.
JOURNAL OF TITLE : THE SYSTEM OF DEVELOPMENT AND ITS IMPACT
FOR ECONOMY GROWTH IN DELI SERDANG
RESIDENCE

AUTHOR : Dr. H. D. Melva Sitanggang, Msi

ISSN & VOLUME : 2201-6740 & 2

PUBLICATION YEAR : September 2014

BAB II ISI JURNAL INTERNASIONAL

ABSTRACT From various sectors that exist in an area the livestock sector also
gives effect to contribute to the national economy which is a very
serious concern in maintining the economics of Indonesia in the
future. The livestock sector in Deli Serdang is a sector which can
contribute greatly to the revenue contribution Deli Serdang area
and this is very important to keep the government attention. In
addition to contributing to the economic growth is also a concern
in the community needs to chicken meat. The development of the
livestock sector in Deli Serdang Regency to experience good
growth coupled with the need for the availability of poultry feed
which is located in the city of Medan and Deli Serdang. The rapid
growth of population and the growth rate of the economy pepople
make the farmers in the area are very interested in the
development of the livestock sector because this sector is very
promising for the economy and local communities.
INTRODUCTION The livestock sector is a part of the development of the agricultural
sector has an important role to the development of the agricultural
sector, which contributes to the national income. The fact that
agriculture and livestock are strong in the face of the economic
crisis in Indonesia, where it can be seen in 1997/1998 economic
crisis that agriculture and livestock sector is a sector that has a
fairly high resistance in the face of economic shocks compared
with other sectors in order to save the government and the state of
bankruptcy. (Gerard and Ruf, 2001). The role in question is to
realize the availability of foodstuffs of animal origin, especially
animal protein, creating employment opportunities, providing
factors of non-agricultural production through the provision of
industrial raw materials, foreign exchange through export and
import substitution farm. Regionally farm development can be
seen from the relationship and the role of livestock in other
sectors. Development of livestock sector should be in accordance
with the concept of spatial development because each region has
the fulcrum of economic growth such as tourism, industry,
transportation, food crops and fisheries. In an effort to farm
people, the purpose of raising each farmer can be classified as:
increased savings, additional revenue sources and others. The
purpose of semi-commercial farm business people emphasize the
benefits due to the efforts carried out as a source of household
income in addition to the principal business of agriculture. In the
past many people do farm work is not affected by serious that
professionalism in conducting the farm is not a serious concern.
FORMULATION OF In formulating a matter of course from the fact or issue that really
THE PROBLEM
happened so that these problems are formulated from some of the
problems that exist that facilitate the research conducted.
Based on the above background, the main problem in this research
is to find answers to problems for the problems formulated as
follows:
Is the livestock sector has an influence on the economic growth in
 Deli Serdang?
RESEARCH Hypothesis can be interpreted as provisional estimates which will
OBJECTIVES
be verified starting from the existing problems in the research to
be conducted and supported by the availability of data to help
provide an explanation for the problems that exist on the object of
research. This it can be concluded that the research hypothesis
was: There is a relationship between the livestock sector to
economic growth in Deli Serdang.
UNDERSTANDING The livestock sector has been unclear so give positive meaning to
ECONOMIC GROWTH
the development of national and regional economic and financial
contributions to the national income and local revenue. Ibnu
Syamsi (2006) says that development is a process of planned
system changes and growth towards improvement-oriented
modernity, nation building and socio-economic progress.
Tjokroamidjojo and Mutopadidjaja (2000) also said that the
development should be seen as a dynamic and not seen as a static
concept. Development is an orientation and business activities
without end and the actual development process is the process of
socio-cultural change. The livestock sector can really make a
significant contribution to the national income and the sector can
support the achievement of a just and equitable development in
line with expectations and objectives of national developing.
Kadariah (1985) says that a regional destination must be the same
and consistent with national development objectives, namely to:
1. Achieving rapid economic growth per capita income 2.
Providing adequate employment opportunities 3. Equity income
development results 4. Reducing differences in the level of
development or inter-regional development and prosperity 5.
Changing the economic structure so as not to bias
Government and the community is expected that economic growth
in the longer, the better the resulting increase in the welfare of the
community life. To strengthen development throughout the region,
the government should make a priority of development that is
 directed at a better distribution of development. Equitable
development is difficult to achieve despite increased regional or
national economic growth and equitable distribution of public
revenue. (Todaro, 2000)
Sukirno (2001) says that the poor and backward areas is a priority
objective for the development:
1. Increasing income and employment 2. Remodel economic
structure to be able to develop better 3. Reduce urbanization
ANALYSIS METHOD To answer hypothesis that has been set then used a method of
analysis that uses multiple regression equation is:
Y = Bo + + B3X3 B2X2 b1x1 + + n
where:
Y = Value chicken farm sector income X1 = Number of labor X2
= Total capital X3 = Number of livestock farmers n = Error
CONCLUSION Based on the results obtained through analysis by using statistical
models with microstat program analysis tools, it can be concluded
that there is a positive relationship and jointly between the amount
of labor, capital and the number of chicken farmers positively
influence the establishment of value-added poultry farm in the
district Deli Serdang.
ADVICE 1. The government should be more active and prudent action in the
development of animal husbandry in Deli Serdang regency,
especially in developing PIRNAK pattern made by entrepreneurs
PIRNAK chicken farm so that the pattern can be developed
without having to shut down the business for farmers who are not
plasma.
2. The government should facilitate between the plasma and the
core should be included in the age PIRNAK selling chickens.
3. The government should facilitate the farmers were non
PIRNAK to be independent in terms of management and operation
of seed material.