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Rita J D Atarwaman
Pattimura University
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THE MEANING OF FINANCIAL REPORTING FOR MSMES: A PHENOMENOLOGICAL STUDY OF BEHAVIORAL ASPECTS IN COMPLIANCE AND DECISION MAKING Rita J D Atarwaman; Muza Syahraini Prabowo; Natalia Evernande Gomies; Putri Zahra Thahir; Muhammad Arya Kabalmay
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1911

Abstract

This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
IMPROVING MANAGERIAL BEHAVIOR UNDERSTANDING THROUGH THE IMPLEMENTATION OF BEHAVIORAL ACCOUNTING IN MSMES: A CASE STUDY ON GINZA BUSSINESS Rita J D Atarwaman; Syantal Mustamu; Claudya Ifentri; Jumiati Lahadasi; Johan Daud Banawi; Zuleyka Tahera Marasabessy; Pieter Rumawatine
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1943

Abstract

Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
QRIS IMPLEMENTATION IN MSMES:A STUDY OF EASE OF USE AND ITS IMPACT ON TRANSACTION EFFICIENCY (STUDY OF MSMES IN KECAMATAN TELUK AMBON ) Rita J D Atarwaman; Saraun kaliky; Phuput Aprilia Arif; Riyadh Gunawan
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1953

Abstract

This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
ANALYSIS OF COST CONTROL SYSTEM IMPLEMENTATION IN IMPROVING MICRO-ENTERPRISE EFFICIENCY (Case Study: Mrs. Delin’s Grocery Business in Tuni Hamlet) Rita J D Atarwaman; Fioneti T Birahy; Fensya Penina; Muhammad Maulud Samal; Yehezkiel Persunay
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1960

Abstract

Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
TTHE INFLUENCE OF VILLAGE OFFICIAL COMPETENCE ON THE IMPLEMENTATION OF VILLAGE FINANCIAL ACCOUNTING STANDARDS (SAKD): A CONTINGENCY STUDY IN POKA VILLAGE Rita J D Atarwaman; Yosefa.Reresi; Inkana Dewanti Banea; Permata Sary Lausiry
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1961

Abstract

Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
EDUCATION AND ASSISTANCE IN PREPARING MSME FINANCIAL STATEMENTS FOR ACCESS TO FINANCING Rita J D Atarwaman; Riska Tuguis; Nahda Latulumamina; Yoas Ongen Lawery; Irfan Fokatea
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1996

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
THE IMPACT OF ACCOUNTING UNDERSTANDING ON DECISION-MAKING QUALITY FOR CULINARY MSMES IN AMBON (SPECIFICALLY FOR THE CASE STUDY OF AYAM GEPREK INU SUHERNI LA UMAR) Asriani; Jhonmarth Kastanya; Usrina La Ode Raipu; Rita J D Atarwaman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1998

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
THE EFFECT OF COGNITIVE DISSONANCE ON ACCOUNTING FRAUD BEHAVIOR WITH ACCOUNTING MORAL AS A MODERATING VARIABLE IN ACCOUNTING STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, PATTIMURA UNIVERSITY, AMBON Rita J D Atarwaman; Adelyn Abarua; Frangky Richard Limaheluw; Wa Pujji
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2189

Abstract

Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
THE EFFECT OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON THE VALUE OF CEMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN THE PERIOD 2020-2024 Rita J D Atarwaman; Kezia S Souhoka; Nailah Atmaranti Salim Huath; Devin Wacanno
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2194

Abstract

This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
THE EFFECT OF THE APPLICATION OF QUANTIFICATION INSTRUMENTS AND METHODS ON THE QUALITY OF FINANCIAL PERFORMANCE ASSESSMENT OF MSMES IN AMBON CITY Rita J D Atarwaman; Natalie Jessica Rubak; Frangky Richard Limaheluw; Anritriyani Asnar; Putri Maharani Ratuloly; Nursafitri Musa; Jouking Huwae; Putri Tehubijuluw; Marannu Paledung
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2785

Abstract

This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.
Co-Authors Adelyn Abarua Anritriyani Asnar Asriani Claudya Ifentri Devin Wacanno Fensya Penina Fioneti T Birahy Frangky Richard Limaheluw Inkana Dewanti Banea Irfan Fokatea Jhonmarth Kastanya Johan Daud Banawi Jouking Huwae Jumiati Lahadasi Kezia S Souhoka Marannu Paledung Muhammad Arya Kabalmay Muhammad Maulud Samal Muza Syahraini Prabowo Nahda Latulumamina Nailah Atmaranti Salim Huath Natalia Evernande Gomies Natalie Jessica Rubak Nursafitri Musa Permata Sary Lausiry Phuput Aprilia Arif Pieter Rumawatine Putri Maharani Ratuloly Putri Tehubijuluw Putri Zahra Thahir Riska Tuguis Riyadh Gunawan Saraun kaliky Syantal Mustamu Usrina La Ode Raipu Wa Pujji Yehezkiel Persunay Yoas Ongen Lawery Yosefa.Reresi Zuleyka Tahera Marasabessy