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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Komang Dandy Andriadi
Program Studi S1 Akuntansi, Jurusan Ekonomi dan Akuntansi, Fakultas Ekonomi, Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Mendorong Sustainability Performance UMKM Kerajinan Logam Di Provinsi Bali: Sinergi Material Flow Cost Accounting Dan Waste Management Komang Tri Yasrawan; Kadek Mitananda Pradnya Nugraha; I Gusti Made Priyambhada Putra; Komang Dandy Andriadi; Theresia Dirda Rosari Widyadara; Gd.Pandya Wicaksana Gara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 02 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i02.117625

Abstract

This study aims to examine the effect of Material Flow Cost Accounting (MFCA) on sustainability performance through waste management. The population of this study consisted of metal craft MSMEs in Bali Province. The sample size was determined based on a G*Power calculation with a 5% significance level, 95% statistical power, an effect size of 0.15, and two predictors, resulting in a minimum required sample of 107 respondents. To enhance the accuracy and reliability of the analysis, a larger sample of 130 respondents was utilized. Data were collected using questionnaires and analyzed employing the Partial Least Squares Structural Equation Modeling method via SmartPLS version 4 software. The findings indicate that MFCA has a positive effect on waste management; both MFCA and waste management positively affect sustainability performance; and waste management mediates the positive effect of MFCA on the sustainability performance of metal craft MSMEs in Bali Province. Keywords: material flow cost accounting, sustainability performance, waste management
Mediasi Praktik Akuntansi Manajemen pada Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Komang Tri Yasrawan; Kadek Mitananda Pradnya Nugraha; Komang Dandy Andriadi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1315

Abstract

This study aims to analyze the mediating role of management accounting practices in the relationship between financial literacy and the financial performance of MSMEs. The population in this study was 66,368 MSMEs in Buleleng Regency. The number of samples was determined using the Isaac and Michael table at a significance level of 5%, yielding a minimum sample size of 348 MSMEs. The respondents of this study were MSME owners. The data collection method used a questionnaire. Data were analyzed using the Structural Equation Modeling Partial Least Squares method with the help of the SmartPLS version 4 application. The study found that financial literacy and management accounting practices had a positive and significant effect on financial performance; financial literacy had a positive and significant effect on management accounting practices; and management accounting practices mediated the positive and significant effect of financial literacy on financial performance among MSMEs in Buleleng Regency. The results of the study strengthen the evidence that increasing financial literacy has both direct and indirect effects through the optimization of management accounting practices, a phenomenon that has not been widely reported in the literature.
Co-Authors Gd.Pandya Wicaksana Gara I Gusti Made Priyambhada Putra Kadek Mitananda Pradnya Nugraha Komang Tri Yasrawan Theresia Dirda Rosari Widyadara