Revealing Readiness and Obstacles for Implementation of Financial Accounting Standards Msmes in Indonesia

This study aims to analyze the readiness and constraints of MSMEs in Indonesia in preparing financial reports in accordance with Financial Accounting Standards MSMES. This study uses a sample data of 271 MSME respondents throughout Indonesia. The sampling technique of this study was accidental sampling by calculating the number of samples using a sample size calculator on www.raosoft.com with consideration of a margin of error of 5%, a level of confidence of 90% and an expected response of 95 %. This study uses descriptive qualitative and quantitative analysis by providing interpretation of data obtained from questions in interviews and questionnaires. The results of an analysis showed that 217 respondents or 80% of respondents had no knowledge of Financial Accounting Standards MSMEs. This shows that SMEs in Indonesia are not ready to implement Financial Accounting Standards MSMEs.

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Accounting Standards in Peru

Standardization of Financial Reporting and Accounting in Latin American Countries - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-4666-8453-9.ch010 ◽

2015 ◽

pp. 219-251 ◽

Cited By ~ 1

Author(s):

Gustavo A. T. Tanaka Nakasone

Keyword(s):

Decision Making ◽

Quantitative Analysis ◽

Accounting Standards ◽

Financial Accounting ◽

Accounting System ◽

Qualitative And Quantitative Analysis ◽

Qualitative And Quantitative ◽

Accountability System ◽

Number Of Factors

In this chapter a review of the current financial accounting situation in Peru is reviewed. Accounting or any type of accountability system has been around in Peru for several centuries and a number of factors (cultural, legal, economic and financial, historical and political) have played an important role in its evolution. This chapter aims at analyzing the Peruvian accounting system with special emphasis on IFRS for SMEs. Qualitative and quantitative analysis of available data were applied for this research as well as surveys and interviews to relevant players in the Peruvian accounting system. The most important conclusions are: 1) A number of different accounting standards –not only full IFRS or IFRS for SMEs- are applied in Peru; 2) The claim that IFRS for SMEs are widely applied by Peruvian companies should be rejected and 3) It should be recognized that most of the SMEs in Peru use accounting for tax purposes only, and disregard the use accounting for decision making.

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PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN OPERATOR SPBU BEKASI PT PERTAMINA RETAIL

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v9i1.520 ◽

2021 ◽

Vol 9 (1) ◽

Author(s):

Bayu Setiawan ◽

Nuridin Nuridin

Keyword(s):

Quantitative Analysis ◽

Linear Regression ◽

Work Environment ◽

Research Method ◽

Work Productivity ◽

Sampling Technique ◽

Qualitative And Quantitative Analysis ◽

Analysis Model ◽

Qualitative And Quantitative ◽

Descriptive Qualitative

<em>The purpose of this study was to determine the effect of work environment and work discipline on work productivity of employees at the Bekasi SPBU Operators Section, PT Pertamina Retail. </em><em>The research method used is descriptive qualitative and quantitative analysis, the analysis model used linear regression either partially or simultaneous. The population in this study were 52 employees of the Bekasi SPBU Operator Section, Ahmad Yani. The sampling technique in this study used a saturated sampling technique, all members of the population were sampled totaling 52 employees. The result work environment and work discipline have a positive and significant effect on the work productivity of employees of PT Pertamina Retail's Bekasi SPBU Operators Section, either partially or simultaneous.</em>

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Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1808 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Ika Farida Ulfah ◽

Ardyan Firdausi Mustoffa ◽

Wijianto Wijianto

Keyword(s):

Accounting Standards ◽

Sampling Technique ◽

Financial Accounting ◽

Community Based ◽

Financial Reports ◽

Non Profit ◽

Financial Report ◽

Hr Competencies ◽

Positive Effect

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.

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Pengaruh Penerapan Sistem Informasi Akuntansi, Standar Akuntansi Keuangan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Wajib Pajak Badan

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v17i2.1036 ◽

2020 ◽

Vol 17 (2) ◽

Author(s):

Hari Purnama

Keyword(s):

Information Technology ◽

Information Systems ◽

Accounting Information ◽

Accounting Standards ◽

Sampling Technique ◽

Financial Accounting ◽

Financial Reports ◽

Significance Level ◽

Accounting Information Systems

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.

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DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH

Jurnal Akuntansi ◽

10.33369/j.akuntansi.10.3.223-230 ◽

2020 ◽

Vol 10 (3) ◽

pp. 223-230

Author(s):

Asbi Amin ◽

Anwar Anwar

Keyword(s):

Internal Control ◽

Control Function ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Accounting ◽

Primary Data ◽

Financial Reports ◽

Questionnaire Method

This research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the Regional Financial Accounting Standards, and the internal control function have an influence on the characteristics of government financial reports. This research is a quantitative study using primary data. The population in this study were senior auditors of the South Sulawesi Representative Audit Board using a purposive sampling technique so that the sample was sixty-eight auditors. The data were collected by using a questionnaire method. The analytical method used in testing the hypothesis is multiple linear regression analysis. The results of the study prove that the commitment of the leadership, the capacity of the financial apparatus, the application of the Regional Financial Accounting Standards, and the internal control function significantly influence the characteristics of government financial reports.Keywords: leadership commitment, the capacity of financial Apparatur, the implementation of government accounting standards, internal control, the quality of local government financial statements.

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