Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Management and Business
Budi Hariono
Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Economics, Econometrics & Finance

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Implementation Of Financial Accounting Standards For Entities Without Public Accountability: A Comparative Literature Review Nika Selvia; Cakti Indra Gunawan; Budi Hariono
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study investigates the progression of scholarly literature concerning the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) over the period 2015 to 2025. Employing a descriptive analytical approach, the research incorporates literature comparison and triangulation methods to synthesize findings. The results indicate that approximately 80% of theoretical and empirical developments related to the application of SAK ETAP—particularly within Small and Medium Enterprises (SMEs) and cooperatives—remain concentrated on several key areas: the analysis and enhancement of implementation practices, training initiatives, governmental support mechanisms (such as public dissemination), and the educational backgrounds of stakeholders involved in preparing financial statements in accordance with SAK ETAP. This is substantiated by a review of literature on SAK ETAP from 2015 to 2025, which continues to reflect a gap in theoretical advancement. Notably, the research has yet to explore the development of SAK ETAP theory influenced by the online software system introduced by the central government through the Directorate General of Taxes. Furthermore, a newly emerging framework known as the Private Entity SAK has been introduced as of early 2025, signaling a potential shift in the regulatory landscape.
Analysis of The Impact of Financial Performance on The Stock Prices of Transportation and Logistics Sector Companies on The Indonesia Stock Exchange for The Period 2020-2024 Grasella Renya Papuk; Budi Hariono; Hendrik Suhendri
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Financial performance reflects the extent to which a company effectively implements sound financial management practices. The transportation and logistics sector plays a vital role in supporting economic activities, particularly in the distribution of goods and the mobility of people. This study aims to examine the effect of financial performance on the stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research adopts a quantitative approach using multiple linear regression analysis to test the proposed hypotheses. The data utilized are secondary data obtained from the official IDX website (www.idx.co.id). The population consists of all transportation and logistics companies listed on the IDX, while the sample is selected through purposive sampling based on companies that consistently generated profits during the observation period. The results indicate that Return on Assets (ROA), Current Ratio (CR), Price Earnings Ratio (PER), and Quick Ratio (QR) do not have a significant effect on stock prices, either partially or simultaneously, in transportation and logistics companies listed on the IDX during the 2020–2024 period.  
Co-Authors Cakti Indra Gunawan Grasella Renya Papuk Hendrik Suhendri Nika Selvia