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All Journal Jurnal Akuntansi Profesi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian Masyarakat IPTEKS Journal of Islamic Economics Jurnal Abdi Panca Marga FINANCE : International Journal Of Management Finance IECON: International Economics and Business Conference Ulil Albab Proceeding of International Conference on Social Science and Humanity
Rendy Mirwan Aspirandi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Reconstruction of Financial Reports in Accordance with EMKM SAK (Case Study on Kopi Dako Julie Sukosari, Bondowoso Regency) Bahtiar Adi Darmawan; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.104

Abstract

This study aims to reconstruct the financial statements of the Kopi Dako Julie MSME in Sukosari, Bondowoso Regency to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) set by the Indonesian Institute of Accountants. The MSME has so far only recorded its finances manually and simply, without preparing formal financial statements such as financial position statements, profit and loss statements, and notes to the financial statements. The research method used is a case study with a qualitative descriptive approach. Primary data were obtained through interviews and direct observation, while secondary data were in the form of MSME financial recording documents. The results of the study indicate that after the reconstruction, the financial statements can be prepared completely in accordance with the SAK EMKM structure. The resulting report provides more accurate and relevant information, including net profit after tax of IDR 23,016,865 from total sales of IDR 331,000,000, with a net profit margin of 6.96%. This study emphasizes the importance of preparing financial statements that comply with standards to improve accountability, access to financing, and managerial decision making in MSMEs.
The Role of Risk Perception and Accounting Information in Moderating Effect of Financial Literacy on Investment Decisions Based on Islamic Values (an Evidence in Indonesia and Malaysia) Rendy Mirwan Aspirandi; Maheni Ika Sari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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In 2024 National Financial Literacy and Inclusion findings showed that Indonesia citizens' financial literacy index was at 65.43 %. Indonesia's financial literacy index has significantly improved from 49.68% in 2022. For novice investors, company information is very useful for decision-making. Signaling theory, which incorporates the concept of asymmetric information into models of decision-making. This research focus on the moderating efect of Risk Perception and Accounting Information to Financial Literacy on Investment Decision. The final analysis comprised 45 usable questionnaires from respondents across Indonesia. The results of testing the research hypothesis show that Risk Perception and Accounting Information moderate the effect of Financial Literacy on Investment Decision. The investors who have a rational understanding will limit the amount of funds to invest in several investment instruments that have high risk. Investors who have high financial literacy will be strengthened by the risk perception and accounting information of an investment instrument will influence their investment decision making.
DETERMINATION OF FIRM VALUE IN BASIC INDUSTRY AND CHEMICAL SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Saputra, Redy; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.204

Abstract

Objective: This study aims to identify, examine, and analyze the factors influencing firm value in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research is motivated by the phenomenon of fluctuating firm values in basic industry and chemical sector companies listed on the IDX from 2017 to 2023. Ideally, these companies should attract significant interest due to the everyday relevance of their products. Method: This is a quantitative study employing an explanatory research approach. The independent variables are profitability (Variable 1) and inflation (Variable 2), while the dependent variable is firm value. The research focuses on companies in the basic industry and chemical sectors listed on the IDX in 2023. The data used are secondary data sourced from corporate annual reports. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis testing. Results: The results indicate that profitability does not have a significant effect on firm value, inflation does not influence firm value, and profitability and inflation do not simultaneously affect firm value. The conclusion of this study is that all three hypotheses (H1, H2, and H3) are rejected. Novelty: Thus, the findings contribute to and reinforce empirical evidence showing that profitability and inflation do not influence firm value.
Co-Authors Ayunda Septia Wulandari Sahida Bahtiar Adi Darmawan Dimas Dwi Oktavian Dwi Agustin Wulandari Eko Budi Satoto Maheni Ika Sari Moh Halim Moh. Halim Muhammad Akmal Alfarizi Muhammad Mufarrihul Fuad Nindi Kumala Dewi Norita Citra Yuliarti, Norita Citra Novi Anggraeni Nur Siti Al Munawaroh Probowulan, Diyah redy saputra Riyanto Setiawan Suharsono Sintawati , Sintawati Thamrin, Mohammad