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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Eliska Gricy Lumempouw
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Business Actors' Understanding of Green Accounting and Its Impact on the Quality of Financial Reporting Debora Rompas; Randy Chaidir; Eliska Gricy Lumempouw; Christania Graciella Angel
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2231

Abstract

This study aims to examine the effect of understanding and implementation on the quality of financial management among business actors. A quantitative approach was employed using a survey method with purposive sampling. Data were analyzed using multiple linear regression to test both partial and simultaneous effects among variables. Descriptive analysis indicates that the levels of understanding (mean = 3.84), implementation (mean = 3.62), and quality (mean = 3.75) fall within the high category. Regression results reveal that understanding has a positive and significant effect on quality (β = 0.482; t = 6.214; p < 0.001). Similarly, implementation also has a positive and significant effect on quality (β = 0.371; t = 4.987; p < 0.001). Simultaneously, both variables significantly influence quality (F = 105.62; p < 0.001), with a coefficient of determination (R²) of 0.570, indicating that 57% of the variance in quality is explained by understanding and implementation. These findings suggest that conceptual understanding plays a more dominant role than implementation in improving financial management quality, although both variables contribute significantly. This study implies that strengthening conceptual capacity and ensuring consistent financial practices are strategic factors in enhancing business management quality.
Integration of Sales Digitalization and Financial Reporting of MSMEs: A Qualitative Study in North Sulawesi Eliska Gricy Lumempouw; Pingkan Elni Wowor; Christania Graciella Angel; Debora Helen Rompas
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2235

Abstract

This study explores the integration of digital sales platforms with financial reporting practices among Micro, Small, and Medium Enterprises (MSMEs) in North Sulawesi. While platforms such as Shopee, TikTok Shop, and Instagram have boosted sales, many MSMEs still rely on manual bookkeeping that does not align with Indonesian Financial Accounting Standards for MSMEs (PSAK EMKM). Using a qualitative descriptive approach, data were collected through semi-structured interviews with MSME owners in Manado. The findings indicate that although digitalisation has expanded market reach and increased revenues, MSMEs face difficulties in translating online transactions into reliable financial statements. Respondents also highlighted the need for government support in providing integrated infrastructure that connects digital sales and financial reporting. The study underscores the importance of policies that combine digital marketing with accounting literacy, supported by incentives and simplified applications. It contributes theoretically by addressing the underexplored link between digitalisation and MSME accounting, while offering practical implications for policymakers and business practitioners.
Co-Authors Christania Graciella Angel Debora Helen Rompas Debora Rompas Pingkan Elni Wowor Randy Chaidir