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All Journal Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Jurnal Ilmiah Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of International Multidisciplinary Research Holistik Analisis Nexus Journal of Scientific Interdisciplinary Tamilis Synex: Multidimensional Collaboration
Mulyati Akib
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Scientific Interdisciplinary

 1 
The Impact of the Implementation of Financial Accounting Standards on the Quality of Financial Reports in Small and Medium Enterprises (SMEs) in Indonesia Wahyuni Istiqomah Adha; Mulyati Akib
Journal of Scientific Interdisciplinary Vol. 2 No. 1 (2025)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1211

Abstract

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Literature Study on the Role of E-Budgeting in Increasing APBD Transparency Fachrulla, Arfa; Arifuddin Mas'ud; Mulyati Akib
Journal of Scientific Interdisciplinary Vol. 2 No. 2 (2025)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1233

Abstract

This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Pengaruh Rekomendasi Audit Kinerja Terhadap Capaian Indikator Kinerja Utama (IKU) Pada Kementerian Perikanan Kabupaten Muna Shally Amalia Nur'aini; Mulyati Akib
Journal of Scientific Interdisciplinary Vol. 2 No. 3 (2025)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1299

Abstract

Tujuan penelitian ini adalah untuk menganalisis dampak rekomendasi kinerja audit terhadap Indikator Kinerja Utama (IKU) pada instansi pemerintah.. Audit kinerja merupakan salah satu mekanisme pengawasan yang berperan memberikan umpan balik strategis bagi instansi dalam meningkatkan efisiensi, efektivitas, dan akuntabilitas pelaksanaan program. Capaian IKU merupakan tolok ukur keberhasilan pelaksanaan tugas dan fungsi organisasi secara terukur. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear sederhana, dan data dikumpulkan melalui kuesioner serta dokumentasi pada lembaga yang telah menerima rekomendasi minimum audit setelah dua tahun penelitian. Temuan penelitian menunjukkan bahwa rekomendasi kinerja audit memiliki dampak positif dan signifikan terhadap capaian IKU, dengan koefisien regresi sebesar 0,893 dan tingkat signifikansi 0,0000 (< 0,05). Koefisien determinasi (R2) sebesar 0,664 menunjukkan bahwa penerapan rekomendasi audit dapat menjelaskan 66,4% variasi capaian IKU. Akibatnya, IKU lembaga pemerintah menjadi semakin mampu menerapkan rekomendasi audit. Penelitian ini menyoroti pentingnya pekerjaan audit sebagai alat evaluasi sekaligus cara untuk mengukur pertumbuhan pekerjaan organisasi sektor publik. Rekomendasi audit yang dilakukan secara konsisten memiliki dampak langsung pada pencapaian tujuan kinerja organisasi.
Co-Authors Akhmad Khanafi Yusuf Anggriani Nur Hadra Randi Arifuddin Mas'ud Fachrulla, Arfa Intihanah La Ode Risman Maria Helen Supit Ninda Awaliyah Musrin Nur Hikmah Rabiatul Ahdawiah Satira Yusuf Shally Amalia Nur'aini Shally Amalia Nur’aini Sitti Rahmatiah Sabdan Tuti Dharmawati Ulfiyah Zakiyah Safda Wa Ode Aprisilia Zahratun Azis Wa Ode Fadilla Wahid Wa Ode Umi Kalsum Nurhalimah Wahyuni Istiqomah Adha