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All Journal Jurnal Media Wahana Ekonomika Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Kajian Akuntansi
Lis Djuniar
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Economics, Econometrics & Finance

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FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DI KOTA PALEMBANG. Lis Djuniar; Yeni, Mesri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.832 KB) | DOI: 10.35449/jemasi.v16i1.93

Abstract

This study aimed to determine the effect of educational educational bacground, level of education, business age, zise of business, and provision of information on the implementation of financial statements based on SAK ETAP in MSMEs in Palembang. This type of research was associative research. This research was conducted at the UMK in Palembang. The variables in this study were educational background, education level, business size, and provision of sociallization. The data used was primary data with data collection techniques namely questionnaires and interviews with 100 respondents. Based on the results of research conducted at the UMK in Palembang. Conclusions can be taken simultaneously that educational background, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP, while partially background variables education, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP.
Pengaruh Return On Asset dan Program Penilaian Peringkat Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan yang terdaftar di Indeks Saham Syariah Indonesia) Lis Djuniar; Ita Ningsih
Jurnal Media Wahana Ekonomika Vol 16, No 1 (2019): Jurnal Media Wahana Ekonomika, April 2019
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v16i1.3406

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh return on asset dan program penilaian peringkat terhadap pengungkapan islamic social reporting dengan ukuran perusahaan sebagai variabel intervening,studi kasus pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia. Jenis penelitian ini adalah penelitian asosiatif. Penelirian ini dilakukan di Bursa Efek Indonesia. Variabel dalam penelitian ini adalah pengaruh return on asset dan program penilaian peringkat terhadap pengungkapan islamic social reporting dengan ukuran perusahaan sebagai variabel intervening. Data yang digunakan adalah data sekunder. Analisis data yang digunakan kuantitatif dan kualitatif. Hasil penelitian variabel return on asset, program penilaian peringkat berpengaruh secara simultan terhadap islamic social reporting, return on asset tidak berpengaruh terhadap islamic social reporting, ukuran perusahaan berpengaruh tehadap islamic social reporting, dan memiliki pengaruh tidak langsung terhadap islamic social reporting  dengan ukuran perusahaan sebagai variabel intervening. Kata Kunci : Return On Asset, PROPER, ISR, Ukuran Perusahaan
SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY) Ladewi, Yuhanis; Dina Aziza Putri; Lis Djuniar; Nunung Nurhayati
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3574

Abstract

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality. Keywords    : Success Factors, Accounting Information Quality.
Co-Authors Dina Aziza Putri Ita Ningsih Ladewi, Yuhanis Nunung Nurhayati Yeni, Mesri