scholarly journals FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DI KOTA PALEMBANG.

2020 ◽  
Vol 16 (1) ◽  
pp. 73-85
Author(s):  
Lis Djuniar
Keyword(s):  
Data Collection ◽  
Background Level ◽  
Financial Statements ◽  
Educational Background ◽  
Education Level ◽  
Primary Data ◽  
Level Of Education ◽  
Business Size ◽  
Education Business

This study aimed to determine the effect of educational educational bacground, level of education, business age, zise of business, and provision of information on the implementation of financial statements based on SAK ETAP in MSMEs in Palembang. This type of research was associative research. This research was conducted at the UMK in Palembang. The variables in this study were educational background, education level, business size, and provision of sociallization. The data used was primary data with data collection techniques namely questionnaires and interviews with 100 respondents. Based on the results of research conducted at the UMK in Palembang. Conclusions can be taken simultaneously that educational background, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP, while partially background variables education, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP.

scholarly journals Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang

2017 ◽  
Vol 1 (3) ◽  
pp. 311
Author(s):  
Anton Indra Budiman ◽  
Rina Tjandrakirana ◽  
Rochmawati Daud ◽  
Ermadiani Ermadiani ◽  
Harun Delamat ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Background Level ◽  
Financial Statements ◽  
Educational Background ◽  
Early Growth ◽  
Financial Statement ◽  
Private Capital ◽  
Business Growth ◽  
Level Of Education ◽  
Medium Enterprises

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why  MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.Keywords: SAK ETAP on MSMEs, Financial Statements, Understandibility of MSMEs.

scholarly journals Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang

2017 ◽  
Vol 1 (3) ◽  
pp. 311 ◽  
Author(s):  
Anton Indra Budiman ◽  
Rina Tjandrakirana ◽  
Rochmawati Daud ◽  
Ermadiani Ermadiani ◽  
Harun Delamat ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Background Level ◽  
Financial Statements ◽  
Educational Background ◽  
Early Growth ◽  
Financial Statement ◽  
Private Capital ◽  
Business Growth ◽  
Level Of Education ◽  
Medium Enterprises

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why  MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement.Keywords: SAK ETAP on MSMEs, Financial Statements, Understandibility of MSMEs.

scholarly journals Efek Usia dan Tingkat Pendidikan terhadap Kinerja Tenaga Bantu Penyuluh Pertanian

2021 ◽  
Vol 17 (1) ◽  
pp. 52-59
Author(s):  
Danang Sudarso Widya Prakoso Joyo Widakdo ◽  
Abdul Holik ◽  
Lutfi Nur Iska
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Agricultural Extension ◽  
Education Level ◽  
Analytical Tool ◽  
Primary Data ◽  
Level Of Education ◽  
Effect Of Age

The purpose of this study was to determine the effect of age and level of education on the performance of agricultural extension assistants, either simultaneously or partially. This research is an explanatory study with a quantitative approach. The sample of the research was the Agricultural Extension Assistants in Banyuwangi Regency. The sampling technique was a total sampling of 40 respondents. The main data of this research are primary data obtained by data collection techniques using a questionnaire. The analytical tool used multiple linear regression to determine the effect simultaneously and partially. The results showed that age and education level had a positive and significant effect on the performance of agricultural extension assistants, either simultaneously or partially.  

scholarly journals Pengaruh Tingkat Pendidikan Dan Pelatihan Terhadap Kompetensi Lulusan Peserta Pada Lembaga Pelatihan Kerja (LPK) PT. Satria Tamtama Rahayu

2021 ◽  
Vol 4 (2) ◽  
pp. 612-620
Author(s):  
Ira Pebrianti Syamhadi ◽  
Nelly Martini
Keyword(s):  
Data Collection ◽  
Education And Training ◽  
Education Level ◽  
Coefficient Of Determination ◽  
Level Of Education ◽  
The Relationship ◽  
Level Training ◽  
And Training ◽  
Simultaneous Influence ◽  
Industrial Company

This research aims to know, analyse, and explain:  The extent of the relationship between education level and training on competency of participants graduates.  Partial influence between the level of education and training on the competence of graduates of participants.  Simultaneous influence between the level of education and training on the competence of graduates of participants. Data collection techniques using questionnaire and literature. The population in this research is a participant who graduated at PT Satria Tamtama Rahayu and has been placed in the industrial company with samples used as many as 135 respondent. Data obtained from respondents was processed using test aids using IBM SPSS 22. The results showed that:) There was an influence on the level of education on the competency of participant graduates. There is no training influence on the competency of participant graduates.  There are influences on the level of education and training on the competency of participant graduates. The value of coefficient of determination (R2) amounted to 0,662 or66,2% which means that 66,2% of participants graduates competencies are influenced by education and training levels, while the remaining 33,8% are influenced by other variables not examined in this study. Keywords: Competency Graduates participants, education level, training.

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

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 The Effect of Education Level, Business Age and Accounting Knowledge on The Implementation of SME Accounting Information Systems in Industrial Era 4.0 (Empirical Study of MSME in South Tangerang)

2019 ◽  
Author(s):  
Khairunnisa . ◽  
Siti Rustiana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Education Level ◽  
Significant Positive Effect ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Level Of Education ◽  
Positive Effect ◽  
Education Business

Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business age, and accounting knowledge, together have a significant positive effect on the application of the MSME accounting information system.

scholarly journals Faktor - faktor yang mempengaruhi migrasi masuk di Kota Jambi (studi kasus etnis Jawa di Kelurahan Buluran Kenali)

2019 ◽  
Vol 8 (1) ◽  
pp. 26-40
Author(s):  
Sulung Tino Anggara ◽  
Junaidi Junaidi ◽  
Yulmardi Yulmardi
Keyword(s):  
Linear Regression ◽  
Length Of Stay ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education Level ◽  
Primary Data ◽  
Level Of Education ◽  
Survey Results ◽  
The City

Research objectives: 1) To determine the characteristics of Javanese ethnic groups in Buluran Kenali Village; 2) To find out and analyze the influence of age, origin, education level and length of stay on the income of Javanese ethnic migrant residents in the Buluran Kenali Village. The data used in this study are primary data obtained from survey results by distributing questionnaires and interviews. The analytical method used in this study is descriptive and quantitative analysis methods, using multiple linear regression analysis. The results of this study indicates that the average age of migrants is 44 years old, married with a total of 2 people, education that has completed an average of 10 years comes directly from Java, with the reason of moving to Jambi City due to family invitation and knowing the City Jambi from family/friends. From the results of multiple linear regression it is known that age, origin, level of education, length of stay have an effect on and significantly affect the income of ethnic Javanese migrants in Jambi City. Partially, age, education and length of stay influence and significantly affect the income of Javanese ethnic migrants in Jambi City, while the origin does not affect and the income of ethnic Javanese migrants in Jambi City. Keywords: Migration, Income, Age, Origin, Education Level, Length of Stay.

scholarly journals Hubungan Nilai PPLK Dan Tingkat Pendidikan Orang Tua Dengan Minat Menjadi Guru Pada Mahasiswa Pendidikan Ekonomi Angakatan 2015 FE UNP

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 250
Author(s):  
Sari Hayati Martin ◽  
Z Mawardi Efendi
Keyword(s):  
Significant Relationship ◽  
Parental Education ◽  
Pearson Correlation ◽  
Educational Background ◽  
Education Level ◽  
Economic Education ◽  
Education Student ◽  
Parental Education Level ◽  
Level Of Education ◽  
The Relationship

The study aims to find out: (1) The relationship between PPLK scores and the interest in becoming a teacher, (2) The relationship between parents’ level of education with the interest in becoming a teacher, (3) the relationship of PPLK scores eith the level of parent’s education level are factors that influence students’ interest to become teachers. This can be seen from the value of PPLK obtained by students which is very satisfying and supported by a good educational background of parents, so the interest of students to become teachers will be good too. This type of research is correlational. From the results of this analysis it can be concluded that: (1) there is no significant relationship between PPLK scores and the interest in becoming a teacher in terms of sig. 0,223>0,05. (2) there is a negative and insignificant relationship between the level of education of parents and the interest in becoming a teacher in the 2015 economic education student FE UNP as seen from the Sig. 0,482> 0,05 and pearson correlation values of -0,074. (3) there is no significant relationship between PPLK scores with parents’ education level seen from the Sig. value of 0,884>0,05.Keywords : PPLK value, parental education level, interest in becoming a teacher

scholarly journals ANALISIS FAKTOR JUMLAH PENGUNJUNG OBYEK WISATA SRAMBANG PARK NGAWI JAWA TIMUR

2021 ◽  
Vol 9 (1) ◽  
pp. 50
Author(s):  
Erni Mukti Rahayu ◽  
Joko Triwanto ◽  
Mochamad Chanan ◽  
Oktavia
Keyword(s):  
Data Collection ◽  
Correlation Analysis ◽  
Environmental Sustainability ◽  
Education Level ◽  
Taxi Driver ◽  
Tourist Attraction ◽  
Level Of Education ◽  
Park Area ◽  
Data Collection Technique ◽  
Motorcycle Taxi

The aim of this researchs to know the factors that influence number of visitors in Srambang Park tourist attraction. The factors include gender, age of visitors, level of education, family dependents, occupation, income, service, security, cleanliness, facilities, distance. Purposive sampling data collection technique, respondents in this study visitors to the Srambang Park tour with a total of 35 respondents. The data obtained in the field were analyzed using SPSS correlation analysis. The results of the analysis show that the factors that affect the number of visitors are categorized into a) very low (0.00-0.199); gender, occupation, income, service, b) quite strong (0.40-0.599); visitor age, education level, security, c) strong (0.60-0.799); facilities, distance. The management of the Srambang Park area pays attention to environmental sustainability, through planting, conservation of springs and waste management. The existence of Srambang Park tourism object is able to improve the socio-economy of the surrounding community through direct involvement as Srambang Park employees, becoming a motorcycle taxi driver to tourist sites and selling in the Srambang Park area.

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