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Journal : Jurnal Simki Economic

Implementasi Pemahaman Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah Bagi Pelaku UMKM Di Kabupaten Purbalingga Fitriana, Aning
Jurnal Simki Economic Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i2.159

Abstract

This aims of this research is to provide evidence regarding the implementation of SAK EMKM. This research is a qualitative descriptive research,the data collected through questionnaires. The object of the research is the MSME business actors in Purbalingga district as a provider of accounting information as many as 100 respondents. The purpose of the research is to describe and analyze the understanding of MSME actors on the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Purbalingga district. The results of this study indicate that business actors quite agree with the application of SAK EMKM to reports, business actors do not fully know SAK EMKM, and the use of accounting information in financial statements is still low.
Pengungkapan Sustainability Reporting terhadap Kinerja Perusahaan Fitriana, Aning
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.470

Abstract

This research aims to obtain empirically prove the effect of sustainability reporting based on three aspects, namely economic performance (EC), environmental performance (EN), social performance (SO) on financial performance. Descriptive quantitative was chosen as the method in this research. The population of this study manufacturing companies are listed on the Indonesia Stock Exchange. The research sample used purposive sampling for 3 years in the period 2020-2022 so there were 45 companies. The data of analysis technique was multiple regression analysis. The results of this reseach simultaneously for economic performance variables, environmental performance, social performance have no effect toward financial performance. The same result for the partial test for economic performance variables, environmental performance has no effect toward financial performance.