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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Mukhrodin, Mukhrodin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setiyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.246 KB) | DOI: 10.20884/1.sar.2019.4.2.2465

Abstract

This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access
EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.061 KB) | DOI: 10.20884/1.sar.2020.5.1.3193

Abstract

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.
Co-Authors Kurniawan Kurniawan Setiyawati, Sri Murni Sri Murni Setyawati Wita Ramadhanti