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All Journal Journal of Accounting and Finance Management (JAFM) IIJSE
Hadi Pramono
Universitas Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

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Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kabupaten Banyumas Marcela Anggi Puspitasari; Dwi Winarni; Bima Cinintya Pratama; Hadi Pramono
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2942

Abstract

Rendahnya akuntabilitas keuangan pada UMKM di Kabupaten Banyumas menjadi tantangan utama, di mana pertumbuhan jumlah usaha tidak dibarengi dengan kepatuhan penyusunan laporan keuangan sesuai standar. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM anggota Aspikmas. Menggunakan pendekatan kuantitatif, data primer dikumpulkan dari 71 sampel pemilik UMKM melalui kuesioner dan dianalisis menggunakan SmartPls. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan sosialisasi SAK EMKM berpengaruh positif terhadap penyusunsn laporan keuangan sesuai standar. Sebaliknya, ukuran usaha tidak memiliki pengaruh terhadap penyusunan laporan keuangan tersebut. Kontribusi penelitian ini menegaskan bahwa upaya peningkatan kepatuhan penyusunan laporan keuagan UMKM lebih efektif dicapai melalui penguatan kompetensi internal dan intervensi eksternal yang strategis daripada sekedar mempertimbangkan skala operasional usaha. Implikasi kebijakan menyarankan transformasi dari sekedar sosialisasi menjadi asistensi teknis berkelanjutan oleh pemerintah daerah.
The Effect of SDG Disclosure, Intellectual Capital, and Institutional Ownership on Financial Performance in Energy Companies Listed on the Indonesia Stock Exchange in 2022–2023 Yusdian Dwi Aisyah; Nur Isna Inayati; Hadi Pramono; Edi Joko Setyadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9513

Abstract

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2022-2023. This study uses a quantitative method with a sample size of 140 observations obtained from companies' annual reports and sustainability reports. Data analysis in this study was conducted using Stata. The content of the analysis is subject to the author. Intellectual Capital reflects the efficiency and knowledge capacity of companies that utilize their intellectual capital well and tend to be more innovative, a condition that can increase added value for companies. Institutional ownership was chosen to describe corporate governance because investors have greater ability and interest in supervising management, so that corporate decision-making is expected to be more focused. Financial performance in this study was measured using ROA, as it can show how effectively a company manages its assets to generate profits. The results of this study show that the SDGs variable has a positive effect on financial performance, intellectual capital has no effect on financial performance, and institutional ownership also has no effect on financial performance
Co-Authors Bima Cinintya Pratama Dwi Winarni Edi Joko Setyadi Marcela Anggi Puspitasari Nur Isna Inayati Yusdian Dwi Aisyah