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All Journal Journal Of Business, Finance, and Economics (JBFE) Gemilang: Jurnal Manajemen dan Akuntansi
Nugraha, Hari Satia
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Humanities Economics, Econometrics & Finance

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Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi dalam Peningkatan Kualitas Laporan Keuangan Nugraha, Hari Satia; Maria Ulfha, Sri; Asyifa, Nita Laila; Lasamanah, Lasamanah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2525

Abstract

This study aims to analyze the effect of accounting understanding and utilization of information technology on improving the quality of financial reports. The research method used is quantitative with a survey approach by distributing questionnaires to respondents involved in the preparation of financial reports. The population in the study amounted to 168 people who work in the finance department of companies located in West Bandung, West Java, sampling using the Slovin formula with an error rate of 5% so that the sample amounted to 119 respondents. The results of the study indicate that both accounting understanding and utilization of information technology have a positive and significant effect on the quality of financial reports. Good quality financial reports are very important in supporting the right decision making for stakeholders. Adequate accounting understanding allows the preparation of reports in accordance with applicable accounting principles, while information technology plays a role in accelerating the process of recording, processing, and presenting financial data accurately and on time. Thus, improving accounting competence and utilizing adequate information systems is highly recommended to improve the transparency and accountability of the company's financial reports.
Analisis Green Accounting Antara Kepedulian Dan Pemahaman Pelaku UMKM Jejen Jaenudin; Shiyammurti, Nastiti Rizky; Bhaktiar, R. Enough; Nugraha, Hari Satia; Mulyeni, Sri
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6625

Abstract

This study examines the understanding and concern of MSMEs towards Green Accounting. This study uses a qualitative descriptive method with data collection through interviews, observations and documentation. The informants in this study were business actors in Cimahi Tengah District, Cimahi City. The results of the study indicate that business actors' understanding situs slot gacor777 of Green Accounting is still lacking, as evidenced by the absence of records in the financial reports made regarding the budget or cost analysis of Green Accounting. The lack of knowledge of business actors is due to the lack of information received from both the government and other institutions. However, business actors already have an awareness of protecting the environment by sorting organic and non-organic waste by separating them in different places. Business actors record the cost of cleaning up waste as additional costs or variable costs, in addition to other forms of awareness that business actors already have by providing social assistance to the community around the place of business where this is part of the concern for the environment that has been carried out by business actors.
Co-Authors Asyifa, Nita Laila Bhaktiar, R. Enough Jejen Jaenudin Lasamanah, Lasamanah Maria Ulfha, Sri Mulyeni, Sri Nastiti Rizky Shiyammurti