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All Journal Jurnal Akuntansi dan Ekonomika Kajian Akuntansi
Vera Oktari
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Economics, Econometrics & Finance

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Pengaruh Orientasi Kewirausahaan, Inovasi, Kemampuan Menyusun Laporan Keuangan Dan Literasi Keuangan Terhadap Kinerja UKM Arumega Zarefar; Vera Oktari; Atika Zarefar
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.5877

Abstract

 To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measurement is one way to assess the success of SMEs. By measuring performance, the company knows how much compensation will be given to its employees. The purpose of this study is to examine the effect of entrepreneurial orientation, innovation, the ability to prepare financial reports and financial literacy on the performance of SMEs. In this study, the data used are primary data with questionnaires as instruments. The population in this study is UKM in Kuantan Singingi, which amounts to 1,599 UKM. This study uses purposive sampling with a sample of 115 SMEs. Statistical test results show that entrepreneurial orientation, innovation and financial literacy have an influence on the performance of SMEs, while the ability to prepare financial reports has no effect on the performance of SMEs.
Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru Sinta Ramaiyanti; Vera Oktari; Lila Anggraini; Mayla Khoiriyah; Nurrahma Dewi; Humairoh, Fitri
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10229

Abstract

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.
Co-Authors Atika Zarefar Humairoh, Fitri Lila Anggraini Mayla Khoiriyah Nurrahma Dewi Sinta Ramaiyanti Zarefar, Arumega