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All Journal BISEI: Jurnal Bisnis dan Ekonomi Islam EKONOMI BISNIS E-Jurnal Akuntansi TSM
Widayati, Neneng
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS DETERMINASI FAKTOR PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Pratiwi, Ani; Widayati, Neneng; Fauzi, Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2929

Abstract

The preparation of financial statements based on SAK EMKM remains a challenge for MSMEs, particularly due to limited accounting comprehension, varying business scales, and differing levels of digital technology adoption. This study aims to examine the influence of QRIS implementation, business size, and accounting comprehension on the preparation of financial statements in accordance with SAK EMKM among MSMEs. A quantitative approach was employed by distributing questionnaires to 100 MSME respondents, with data analysed using the SEM-PLS method. The findings indicate that all three independent variables significantly affect the application of SAK EMKM. QRIS contributes to improved transaction recording and accountability, business size influences the extent of compliance with reporting standards, while accounting comprehension emerges as the dominant factor in enhancing the quality of MSMEs’ financial statements. These results underline the importance of integrating digital financial technologies with accounting literacy in encouraging MSMEs to prepare reports in line with standards. The study suggests that government bodies, MSME associations, and educational institutions should strengthen practical accounting literacy programmes alongside digital mentoring to promote broader implementation of SAK EMKM. Future research is recommended to expand the geographical scope, apply a longitudinal approach, and include external variables such as regulatory support and business environment.
Optimalisasi Investasi Dana Haji Melalui Sukuk dan Deposito Bank Syariah Terhadap Pengembangan Dana Haji Di Indonesia Periode 2016 - 2019 Safitriawati, Tita; Fauziah Ulfah, Indar; Widayati, Neneng
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 6 No 01 (2021): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v6i01.1570

Abstract

Abstract: Development of Hajj funds in Indonesia for the 2016-2019 period. This research uses a descriptive method by analyzing data taken from secondary data directly to the BPKH website and literature study. The data analysis technique used is data collection, data reduction, data display, verification, and concluding. The results of this study indicate that the optimization of investment in hajj funds through Sukuk and Islamic bank deposits has increased from year to year so that it can increase financing in organizing Hajj. In 2018, referring to PP. 5 In 2018, BPKH plans to differentiate Hajj fund investments in gold (5%), direct investment (15%), and other investments (10%). Besides, the proportion of placement of funds in savings/time deposits decreased to 50% and placements in Sukuk to 20%. Then, in 2020, the proportion of placement of funds in savings/time deposits will again decrease to only 30% and transfer this proportion to Sukuk and direct investment.
Co-Authors Angga Prayoga Dadang Saepuloh Dongoran, Parlindungan Fauzi Fauzi Febriantika, Devi Khasanah, Tafrikhatun Mulatsih, Srie Nuning Ningsih, Jiah Kurnia Nupus, Iis Tazkiati Pratiwi, Ani Safitriawati, Tita Ulfah, Indar Fauziah