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All Journal EKSPANSI Journal of Information System, Applied, Management, Accounting and Research JASS (Journal of Accounting for Sustainable Society)
LAMAYA, FAUZIYAH
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF THE USE OF ACCOUNTING INFORMATION AND APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTERPRISES (SAK EMKM) IN FISHERIES MSMES IN NUSA TENGGARA TIMUR (Case study at Al-Ijtihad MSMEs in Kupang City) Cahyaningtias, Cahyaningtias; Lamaya, Fauziyah
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.883

Abstract

One of the MSME sectors that many people in Kupang are engaged in is fisheries. However, some fisheries MSMEs have not succeeded in developing their businesses to a larger scale. The use of accounting information is one of the factors that affect the level of business success and SAK EMKM is a financial accounting standard for MSMEs. This study aims to determine the use of accounting information in business activities at Al-Ijtihad SMEs and the application of SAK EMKM in the presentation of its financial statements. the type of qualitative research with research design is case study. The results showed that the use of accounting information at Al-Ijtihad MSMEs was well implemented, for the type of operating accounting information, while for the type of management and financial accounting information it had not been fully implemented. SAK EMKM has also not been implemented at all in Al-Ijtihad MSME business activities.
PENGARUH STRATEGI PEMASARAN, E-COMMERCE, PEMAHAMAN AKUNTANSI, PENGALAMAN USAHA, DAN KREATIVITAS, TERHADAP PENINGKATAN PENDAPATAN UMKM (SURVEY PADA UMKM DI KOTA KUPANG) .Suryaningsi, Suryaningsi; Lamaya, Fauziyah; Kiraman, Fadlul; Dian, Afra Asmici
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1776

Abstract

The aim of this research is to find out the influence of marketing strategy, e-commerce, understanding of accounting, business experience and creativity on increasing MSME income. The type of data for this research is primary data. The population in this research are MSMEs in Kupang City that are still active and registered with the Kupang City Cooperatives and UMKM Service in 2020. The number of samples determined was 200 samples. The analytical method used is multiple linear regression analysis. The research results show that E-commerce and Marketing Strategy have a significant influence on increasing MSME income. Where it is shown from the results of data processing that the significance value of the two variables is both 0.000 or greater than 0.05 from the specified standard limit. And the calculated t results for both variables are greater than the t table. Meanwhile, the variables Business Experience, Creativity and understanding of accounting have no influence on increasing MSME income. This can be shown by the results of a significance value greater than 0.005. However, simultaneously these five variables have a joint influence on increasing MSME income
UNDERSTANDING ACADEMIC FRAUD IN KUPANG CITY’S ACCOUNTING STUDENTS: INSIGHTS FROM THE FRAUD HEPTAGON MODEL Aprilio, Hardo; Bahantwelu, Maria Immaculata; Lamaya, Fauziyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6804

Abstract

The phenomenon of academic fraud has become increasingly prevalent in higher education, including among accounting students who are expected to uphold strong ethical and professional integrity as future auditors, accountants, and financial practitioners. This study examines the influence of the seven dimensions of the Fraud Heptagon—pressure, opportunity, rationalization, capability, arrogance, greed, and ignorance—on academic fraud among accounting students in Kupang City. Using a quantitative-descriptive approach, data were collected from 104 respondents and analyzed using Partial Least Squares (SmartPLS). The results show that only the pressure variable has a significant effect on academic fraud, while the remaining six dimensions do not. These findings indicate that academic pressure is the dominant factor driving dishonest behavior, whereas the collectivistic cultural norms and strong moral values within the Kupang community may suppress the influence of psychological factors such as greed or arrogance. This research contributes to the application of the Fraud Heptagon in accounting education and underscores the need to strengthen ethical formation among future accounting professionals.
Co-Authors .Suryaningsi, Suryaningsi Aprilio, Hardo Bahantwelu, Maria Immaculata Cahyaningtias, Cahyaningtias Dian, Afra Asmici Kiraman, Fadlul