scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112-127
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Education Level ◽  
Accounting Education ◽  
Financial Accounting ◽  
Primary Data ◽  
Financial Reports ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method.  The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM.  The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect. Keywords: Accounting, Education Level, financial reports, MSME, Perception,  SAK EMKM, Sozialization

scholarly journals Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

2019 ◽  
pp. 1-14 ◽  
Author(s):  
Aminullah Assagaf ◽  
Etty Murwaningsari ◽  
Juniati Gunawan ◽  
Sekar Mayangsari
Keyword(s):  
Stock Return ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Short Term ◽  
Factors Affecting ◽  
Earnings Per Share ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

scholarly journals Interdependence of Influence between Risk Management Behavior, MSME Characteristics, and Overconfidence on Business Sustainability (A case study in Indonesia)

2021 ◽  
Author(s):  
Tyoso JALUANTO ◽  
Sukardi SUKARDI ◽  
Eliza DEVITA
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Central Government ◽  
Small And Medium Enterprises ◽  
Significant Positive Effect ◽  
Management Behavior ◽  
Business Sustainability ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

More than 50% of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia run their business for reasons of livelihood, while 30% do this since MSMEs are profitable, and may support their living costs. This study aims to determine and analyze the influence of risk management behavior, characteristics of MSMEs through overconfidence on MSME business sustainability, and consequently MSMEs as a source of livelihood. The result of this study indicates that risk management behavior has a significant positive effect on overconfidence, while the characteristics of MSMEs have a significant negative effect on that. In turn, it’s shown that overconfidence had a positive and significant effect on the sustainability of MSMEs. However, the characteristics of MSMEs and risk management behavior had no significant positive effect on the sustainability of MSMEs. These results indicate also that MSME entrepreneurs’ overconfidence plays a major role in managing their business, which could be considered by the local government and/or the central government in determining MSME policies, such as placements to sell which are given and regulated by each local government considering the accessibility of sellers and buyers as well as their safety.

scholarly journals Faktor-Faktor yang Mempengaruhi Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Barbershop

2021 ◽  
Vol 24 (2) ◽  
pp. 68-83
Author(s):  
Niken Kusumawardani
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Level Of Education ◽  
Business Experience ◽  
Medium Enterprises

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.

scholarly journals Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It

2018 ◽  
Vol 15 (2) ◽  
pp. 50
Author(s):  
Nur Diana Adhikara
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Fundamental Problem ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Level Of Understanding ◽  
Medium Enterprises

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK-EMKM) ON SHARIA-BASED MSMEs IN KUDUS REGENCY

2021 ◽  
Vol 6 (2) ◽  
pp. 79
Author(s):  
ZULIYATI ZULIYATI ◽  
ZULIYATI ZULIYATI ◽  
INDRIANINGRUM INDRIANINGRUM
Keyword(s):  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Primary Data ◽  
Factors Affecting ◽  
Medium Enterprises

The purpose of this study is to analyze the effect of owner perceptions, education, socialization, business scale and business age on the application of the Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) on sharia-based MSMEs in Kudus Regency. This study uses a quantitative research design, with the data used are primary data obtained from respondents through questionnaires, with the method of analysis using multiple linear regression analysis. A sample of 100 used purposive sampling technique with the criteria of Sharia-based MSMEs in Kudus Regency. The results showed that the variable owner perception, business scale, and business age had no effect on the application of SAK EMKM. Education and socialization have a positive effect on the implementation of SAK EMKM. The limitations of this study are that the independent variable is only able to influence the implementation of SAK EMKM by 28% and the object is only limited to sharia based MSMEs in Kudus Regency, so it cannot be generalized.

scholarly journals Identifikasi Tingkat Pengetahuan Pengusaha Kecil Terhadap Penyusunan Laporan Keuangan Sederhana Di Lingkungan Kecamatan Medan Labuhan

2020 ◽  
Vol 3 (2) ◽  
pp. 142-149
Author(s):  
Liza Novietta ◽  
Ruswan Nurmadi
Keyword(s):  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Condition ◽  
Financial Conditions ◽  
Level Of Knowledge ◽  
The Right ◽  
Medium Enterprises

The role of Micro, Small and Medium Enterprises (MSMEs) in the national economy in Indonesia is quite large. If MSME is managed and developed properly, it can create a strong MSME so that it can sustain the Indonesian economy. The condition of MSMEs as the backbone of the Indonesian economy can be seen in the 1997 monetary crisis, where many large companies went out of business and only MSMEs were able to survive. Accounting has an important role in the progress of MSMEs. This is due to the existence of good accounting records and in accordance with established accounting standards, it can help small businesses in making the right decisions, facilitate in obtaining credit from creditors and can provide accurate and timely information. By using financial statements as a basis for looking at the financial condition of a business, every decision taken by a business actor is based on real financial conditions. Seeing the importance of the level of knowledge of small entrepreneurs to the preparation of simple financial statements based on MSME Financial Accounting Standards in Indonesia, the researcher is interested in conducting a study entitled "Identification of the Level of Knowledge of Small Entrepreneurs on the Preparation of Simple Financial Statements Based on SAK-EMKM in the Medan Labuhan Sub-District Environment."

scholarly journals Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah

2019 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Marta Hapsari Oktavia
Keyword(s):  
Sampling Method ◽  
Task Complexity ◽  
Sample Selection ◽  
Primary Data ◽  
Central Java ◽  
Convenience Sampling ◽  
Positive Effect ◽  
Central Java Province

Abstract This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors. Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role Abstrak Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran

STRATEGY OF SERICE QUALITY AND PROMOTION OF STUDENT’ TRUST, SATISFACTION AND LOYALTY ( Research on STIE Harapan Bangsa Purwokerto)

EXCELLENT ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 226-241
Author(s):  
Dianningsih Dianningsih
Keyword(s):  
Sampling Method ◽  
T Test ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
F Test ◽  
Student Trust ◽  
Negative Effect ◽  
Positive Effect ◽  
Test Result

The purpose of this research is to know the influence of tangible, reliability, responsiveness, assurance, emphaty, promotion on trust and satisfaction on the loyality of college student  in the STIKES Harapan Bangsa Purwokerto. This study is a survey. The data is primary data taken by sampling method, as many as 128 respondents. Data analyzed with validity and reliability test, partial test ( t test ), simultaneously test ( F test ), R-square and path analysis. T test result shows that : physical evidenc is significant positive effect on satisfaction, location is insignific tangibels is significant positive effect on trust, reliability is significant positive effect on trust, responsiveness is significant positive effect on trust, assurance is insignificant negative effect on trust, emphaty is significant positive  effect on trust, promotion is significant positive effect on trust, tangible is significant positive effect on satisfaction, reliability is significant positive effect on satisfaction, responsivveness is significant positive effect on satisfaction, assurance is significant positive effect on satisfaction, emphaty is insignificant positive  effect on satisfaction,promotion is insignificant negative effect on satisfaction, tangibel is significant positive effect on loyality, reliability is insignificant positive effect on loyality, responsivveness is insignificant positive  effect on loyality, assurance is insignificant positive effect on loyality, emphaty is insignificant negative effect on loyality, promotion is significant positive effect on loyality, trust is significant positive effect on loyality, satisfaction is significant positive effect on loyality. F test result shows that simultaneously tangible, reliability, responsiveness, assurance, emphaty, promotion, trust and satisfaction has significant positive effect on the performance. R-square test result shows that  92,9 % variation of loyality can be explained by tangible, reliability, responsiveness, assurance, emphaty, promotion, trust and satisfaction the remaining 7,1% is explained by other factors out of the model. Based on a total leverage to improve loyality will be more effective if through increased promotion.  Keywords : tangible, reliability, responsiveness, assurance, emphaty,  promotion, trust, satisfaction and loyality  

Pengaruh Pembiayaan Mudharabah Terhadap Perkembangan Usaha Mikro Kecil Menengah (UMKM) di BMT Baiturrahman Bojong Gede

Liquidity ◽  
2018 ◽  
Vol 7 (2) ◽  
pp. 137-143
Author(s):  
Ramon Ramadhan
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Simple Linear Regression ◽  
Analysis Model ◽  
Processing Data ◽  
Convenience Sampling ◽  
Medium Enterprises

This study conducted observations and studies to determine the effect of mudharabah financing provided by BMT Baiturrahman on the development of Micro, Small and Medium Enterprises (MSMEs). The research technique used in this study is a quantitative technique with a population of customers who take financing in the BMT with a total of 166 customers financing after using the 10% Slovin error formula to 63 customers as the sample. The sampling technique in this study uses non-probability sampling by convenience sampling method. Whereas for data analysis methods using a simple linear regression analysis model, and for processing data using SPSS 23. This study concluded that mudharabah financing has a very strong relationship (correlation) which is very significant for the development of MSMEs. So it can be concluded that mudharabah financing has a significant effect on the development of MSMEs.

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