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All Journal Jurnal Ilmiah Wahana Akuntansi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Wijaya, Aida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM Novatiani, R Ait; Christina, Veronica; Novianto, Robertus Ary; Sarumpaet, Tetty Lasniroha; Wijaya, Aida
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
Analisis Hubungan Kepatuhan Laporan Keberlanjutan Terhadap Peraturan OJK Dengan Kinerja Perusahaan Wijaya, Aida; Novianto, Robertus Ary
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2348

Abstract

Indonesia entered into Paris Agreement in 2015, which showed the serious intention of the government to commit to the implementation of activities that support sustainability in the environment, and society, as well as good governance. To accelerate the implementation, the Indonesian government encouraged all stakeholders in the society to get involved, starting with issuing Financial Services Authority regulation No.51/OJK.03/2017, with some listed companies as the first target to carry out sustainable activities and prepare the Sustainability Report. This study aims to analyze the relationship between sustainable activities reported in the Sustainability Report as regulated by the Financial Services Authority in the FSA regulation No. 51/OJK.03/2017 and the company’s performance using ROE as proxy. In 2021 Indonesian government issued another regulation, that was the SE OJK no. 16/SEOJK.04/2021 which explained that the sustainability report was inseparable with financial report. The point was that sustainability activity should influence a company’s performance. The population of this research was the listed companies classifed in the consumer non cyclicals sector, from which 30 samples were taken using purposive sampling techniques. Based on statistical testing using the regression method, the result showed that the  Sustainability Report do not have significant influence on the ROE. This condition could mean that the sustainable activities carried out by the companies was not significant enough to influence the performance.
Co-Authors Ait Novatiani Apriwandi . ARIEF RAHMANA, ARIEF Arwaty, Dini Bachtiar Bachtiar Christina, Veronica Christine, Debbie Dyah Purnamasari Eriana Kartadjumena Erly Sherlita Fathonah, Andina Nur Gumilar, Ivan Khalid, Nadeem Mohd Saudi, Mohd Haizam Novianto, Robertus Ary Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Zaman, Dr. Fazluz