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All Journal Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Finance Research Akuntansi Bisnis & Manajemen (ABM) An Nawawi Al Jahiz: Journal of Biology Education Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Guidance: Jurnal Bimbingan dan Konseling JURMA YUSTISI Jurnal Akuntansi
Sari, Wilda
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi

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Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
Audit Report Lag: An Empirical Investigation of the Effects of Audit Tenure, Solvency, and Firm Size Sari, Wilda; Jaurino, Jaurino; Khasanah, Dini Afriani; Setiawan, Aris
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11500

Abstract

Purpose – Financial reviews are the ultimate end result of the accounting process, serving as a device to speak about financial activities that aid the sustainability of a company. Audit record lag is an essential indicator in assessing the effectiveness and transparency of a company's economic reporting process. This learns about targets to check out and empirically take a look at the impact of audit tenure, solvency, and company measurement on audit report lag. Design/methodology/approach – The lookup makes use of a quantitative method, with statistics from the Indonesia Stock Exchange. The populace in this learn about is manufacturing corporations in the Property Real Estate sub-sector. A pattern of 60 businesses used to be received with a statement length of 5 years, ensuing in a whole of 300 samples. The records have analyzed the usage of Eviews-13 software. Findings – The effects exhibit that audit tenure negatively impacts audit record lag, whilst solvency and association measurement have a high-quality impact on audit file lag. Research limitations/implications –This study is limited by the observation year and the data obtained, as the data was sourced solely from external sources. Keywords: Audit Report Lag, Audit Tenure, Firm Size, Solvency
Co-Authors Abda Abda Ali Afif Aris Setiawan Aulia, Resti Bilivianty, Yolanda Dandi, Rama Diki, Ignasius Dwi Nugroho Hidayanto Dwi Widyastuti, Reni Elfa Oprasmani Endang Kristiawati Endang Kristiawati, Endang Erda Muhartati Fadhil, Rahmatul Fakhrul Yahya, Rizky Febriati, Febriati jaurino Jaurino, Jaurino Jayawarsa, A.A. Ketut Khasanah, Dini Afriani Mayasafitri, Rina Puspita, Vina Putra A, Rico Renny Wulandari Reswari, Rianti Ardana Satono, Sartono Silahuddin, Muhammad Widyastuti, Reni Dwi Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul