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All Journal Journal of Accounting Science SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL MUTIARA AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Politala Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Ekonomika Manajemen Dan Bisnis Akurasi
Arimurti, Trias
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kesiapan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Studi Kasus UMKM Pada Toko Bangunan H. Saunin Pebayuran Bekasi) Salsabila, Fadia; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2777

Abstract

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) is a crucial factor for MSMEs in managing their finances transparently, accountably, and sustainably. Although this standard is simpler compared to other accounting standards, many MSMEs still face difficulties in its implementation. This study aims to evaluate the readiness of MSMEs in implementing SAK EMKM using a case study on Toko Bangunan H. Saunin. The research method employed is in-depth interviews to identify the main challenges in applying this accounting standard. The results indicate that Toko Bangunan H. Saunin is not yet fully prepared to implement SAK EMKM. The primary obstacles include a lack of accounting knowledge, manual financial record-keeping, limited human resources, and low awareness of the importance of standardized financial reporting. The lack of orderly financial reporting has the potential to hinder access to funding and strategic business decision-making. Therefore, education, socialization, and assistance from various stakeholders are necessary to help MSMEs understand and adopt SAK EMKM effectively. With the proper implementation of accounting standards, MSMEs are expected to enhance financial transparency and accountability, thereby supporting more sustainable business growth.
Pengaruh Capital Intensity dan Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perushaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2024 Widya, Aishah; Septiawati, Rohma; Arimurti, Trias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4461

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Sampel penelitian mencakup 23 perusahaan yang dipilih melalui metode purposive sampling. Hasil analisis menunjukkan bahwa capital intensity memiliki pengaruh positif signifikan terhadap agresivitas pajak, yang mengindikasikan bahwa perusahaan dengan aset tetap tinggi secara langsung mempengaruhi strategi agresivitas pajak dan CSR memiliki pengaruh positif signifikan terhadap agresivitas pajak, hal tersebut menunjukan bahwa pengungkapan CSR cukup kuat untuk dalam mempengaruhi agresif pajak dalam industri ini
PENERAPAN METODE PENCATATAN DAN PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA UMKM TOKO BANGUNAN MELA JAYA) Imas Marsipah, Siti; Sihabudin, Sihabudin; Arimurti, Trias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4575

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan metode pencatatan dan penilaian persediaan barang dagang pada UMKM Toko Bangunan Mela Jaya yang dimiliki oleh Ibu Melasari dan dibantu oleh tiga orang karyawan, salah satunya bernama Mulyadi. Persedian barang dagang merupakan salah satu aset penting bagi kelancaran kegiatan usaha, sehingga pengelolaanya dilakukan secara tepat. Metode penelitian yang digunakan pendekatan secara kualitattif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian ini berpokus pada bagaimana Toko Bangunan Mela Jaya menerapkan metode pencatatan persediaan dan metode penilaian yang digunakan diusahanya. Hasil penelitian menunjukan bahwa pencatatan persediaan masih dilakukan secara manual dengan menggunakan metode periodik. Selain itu, pemilik cendrung menerapkan metode FIFO (First in First out) pada barang-barang utama seperti semen,pasir, dan kayu. Sedangkan metode LIFO (Last in First out) pada barang yang memiliki ukuran lebih kecil meskipun sederhana, sistem yang digunakan sudah membantu dalam menjaga kelancaran usaha, meskipun belum sepenuhnya sesuai dengan standar akuntansi yang berlaku. Penelitian ini diharapkan dapat memberikan gambaran bagi UMKM sejenis dalam meningkatkan pencatatan dan penilaian persediaan barang dagang, sehingga pengelonaan usaha dapa berjalan lebih efisien dan transparan.
Faktor-Faktor Yang Mempengaruhi Implementasi SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah Arini, Arini; Isyanto, Puji; Arimurti, Trias
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3532

Abstract

The aim of this research is to determine the factors that influence the implementation of SAK EMKM among MSMEs in East Karawang District, including understanding of accounting, level of education and use of information technology. The method in this research is a quantitative method of primary data resulting from distributing questionnaires. This research hypothesis was tested using multiple linear regression analysis with the SEM EViews version 12 program, the sampling technique was purposive sampling. The results of this research show that the accounting understanding variable influences the implementation of SAK EMKM, the education level variable influences SAK EMKM and the variable use of information technology influences the implementation of SAK EMKM. The variables understanding accounting, level of education and use of information technology jointly influence the implementation of SAK EMKM. This research helps contribute to the field of financial accounting, especially in MSMEs, by revealing empirical evidence that understanding accounting, level of education and use of information technology can implement SAK EMKM in MSMEs in East Karawang District.
Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM Fitriyah, Nurindah Salma; Yanti, Yanti; Arimurti, Trias
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1330

Abstract

This research is very important to do because there is a very low decline in the number of Annual Tax Return reporting from the number of registered MSMEs in 2022-2023 caused by several factors such as religiosity, environmental culture and trust in tax authorities. The purpose of this study is to evaluate the effects of religiosity, environmental culture and trust in tax authorities. The approach used in this research is quantitative. The data needed for this research is primary data, obtained from google forms and distributed to MSMEs in Karawang Regency. The population in the study was 17,760 MSMEs recorded at KPP Pratama Karawang in 2023. The sample was taken utilizing purposive sampling so that 100 taxpayers were obtained with predetermined criteria according to the needs of the researcher. The test tool in the study used SmartPLS 3.0. The results of this study show that first, religiosity has no effect on MSME taxpayer compliance. Second, environmental culture affects MSME taxpayer compliance. Third, trust in tax authorities affects MSME taxpayer compliance.
PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH: STUDI PADA PENCUCIAN MOBIL Nida Fiya Umaini; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.406

Abstract

The car wash business is one of the types of businesses that generates waste that can pollute the environment and endanger the surrounding community. The research method used is descriptive research with a qualitative approach. Data collection was obtained using source triangulation and method triangulation through interviews and observations. The participants in this study are car wash businesses in Karawang Regency. Informants in this study consist of key informants, main informants, and supporting informants. Data analysis techniques used are data reduction, data presentation, and conclusion drawing. The results of this study indicate that car wash businesses in Karawang Regency do not yet know and understand environmental accounting, and have not implemented environmental costs in their financial reports. However, there are environmental costs incurred, one of which is the cost of internal environmental failures.
Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (Sak - Emkm) at MSME Photocopy Boom Karawang Hoerunisa, Tiva; Lasmini, Lilis; Arimurti, Trias
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10416

Abstract

This research was conducted with the aim of knowing the preparation of financial statements because so far Photocopy of Boom Karawang has not prepared financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM). The type of research used is a type of qualitative descriptive research. The results of research from interviews with MSME owners Photocopy of Boom Karawang have so far not prepared financial statements, this is due to the preparation of financial reports based on SAK EMKM has a process that requires time, energy and limited knowledge possessed by MSME actors based on financial data obtained, The preparation of financial statements prepared by MSMEs Photocopy of Boom Karawang is only a simple recording containing income and expenses recorded in an ordinary record.
Co-Authors Aatriani, Devi Arini Arini Astriani, Devi Aulia, Aulia Nur Endayani Fitriana, Avincennia Vindy Fitriyah, Nurindah Salma Hoerunisa, Tiva Imas Marsipah, Siti Imroatul Fatihah, Dhea Isyanto, H. Puji Lilis Lasmini Lukita, Carolyn Mutmainah, Muti Siti Nasihin, Ihsan Nida Fiya Umaini Nur Endayani, Aulia Patmawati, Nurhani Purwandari, Dian Sabaruddin Sabaruddin Saepulloh, Muhammad Salsabila, Fadia Septiawati, Rohma Sihabudin Sihabudin, Sihabudin Slamet Wahyudi Suryani, Sevi Indah Widya, Aishah Yanti Yanti Yuniar, Fira