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All Journal BALANCE: Economic, Business, Management and Accounting Journal Jurnal Abmas Negeri (JAGRI) Income: Innovation Of Economics And Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) YOS SOEDARSO ECONOMICS JOURNAL MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS) JP-MAS : Jurnal Pengabdian kepada Masyarakat
Annisah Febriana SE., MSi., Ak., CA
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi (STIE) Yapan, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN – ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL MENENGGAH (UMKM) UD. AJIWON POLYBOGA INDONESIA Izzah Afkarini; Annisah Febriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5926

Abstract

This research aims to examine how effectively the financial reporting adhering to SAK ETAP is utilized by MSME UD. Ajiwon Polyboga Indonesia. SAK ETAP represents an accounting framework tailored specifically for entities that lack significant public accountability and do not prepare general-purpose financial reports for external stakeholders. In the realm of MSMEs, utilizing SAK ETAP is anticipated to improve financial transparency and accountability, while also creating a stronger basis for decision-making by business proprietors and affiliated parties. The methodology adopted for this research is qualitative, using a case study approach, and includes data gathering techniques like interviews with management, direct observation of financial recording and reporting practices, as well as the documentation of prepared financial statements. The results of the study reveal that while UD. Ajiwon Polyboga Indonesia shows commitment to consistently producing financial reports, the application of SAK ETAP principles has not yet fully aligned with the prescribed standards. Several accounts, particularly the balance sheet and income statement preparation, remain simplistic and do not comply with widely accepted accounting norms. The primary challenges hindering the implementation of SAK ETAP involve the management's limited comprehension of accounting standards, alongside a shortage of qualified personnel specialized in accounting. This study concludes that even though there is an acknowledgment of the significance of financial reporting, the adoption of SAK ETAP within MSMEs such as UD. Ajiwon Polyboga Indonesia still encounters various structural and technical hurdles. Consequently, ongoing training facilitated by external entities like local governments, educational institutions, or accounting advisors is essential for MSMEs to enhance the quality of their financial reporting and bolster their business competitiveness.
Pengaruh Inflasi, Suku Bunga BI dan Nilai Tukar Rupiah terhadap IHSG di BEI (Periode 2019-2023) Lusia Sutriana Bahagia; Annisah Febriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4765

Abstract

Dalam penelitian ini mempunyai tujuan untuk menguji dan menganilisa variabel Inflasi, suku bunga dan nilai rupah secara parsial maupun secara simultan di karena penelitain terdahulu masih terjadi inkonsiten dalam hali penelitiannya. Peneitian ini menggunkan medote kualitatif yang mana data yang di ambil dari tahun 2019 sampai dengan 2023 di IDX dengan di hitung dengan SPSS sejumah 30 sample dengan agresi berganda. Hasil dari penelitian yaitu Keputusan yang dijelaskan menunjukkan bahwa inflasi memengaruhi Indeks Harga Saham Gabungan (IHSG), suku bunga memengaruhi IHSG, dan nilai tukar memengaruhi IHSG.dan bahwa, berdasarkan kriteria keputusan yang telah dijelaskan, hasil menunjukkan bahwa setiap variabel independen dalam penelitian ini memiliki pengaruh yang signifikan terhadap masing-masing variabel dependen
Implementasi Rasio Keuangan Dalam Meningkatkan Efisiensi Dan Produktivitas Pada Koperasi Sri Rejeki Sidoarjo Florentina Anjeli; Annisah Febriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4767

Abstract

Implementasi rasio keuangan dalam meningkatkan efisiensi dan produktivitas sangat penting untuk sebuah koperasi seperti Koperasi Sri Rejeki. Rasio keuangan adalah alat analisis yang dapat memberikan wawasan tentang kesehatan keuangan suatu organisasi dan membantu dalam pengambilan keputusan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi rasio keuangan dalam meningkatkan efisiensi dan produktivitas di Kopwan Sri Rejeki Cemandi Sidoarjo.Metode yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan jenis studi lapangan. Teknik pengumpulan data dengan menggunakan teknik wawancara, observasi, dan dokumentasi. Teknik analisis data dengan menggunakan triangulasi. Triangulasi akan mengecek ulang data yang diperoleh dari sumber dengan menanyakan apakah data atau informasi tersebut asli. Dokumen, observasi, dan wawancara digunakan untuk melakukannya. Dengan meminta beberapa informan tambahan, peneliti memverifikasi bahwa informan utama adalah orang yang sebenarnya. Simpulan dari penelitian ini adalah efisien berfokus pada seberapa baik perusahaan menggunakan sumber daya yang ada untuk menjalankan operasinya secara optimal, sedangkan produktivitas berfokus pada hasil atau output yang dihasilkan dari penggunaan sumber daya tersebut. Hasil dari implementasi rasio pada KOPWAN SRI REJEKI CEMANDI SIDOARJO yaitu: rasio likuiditas, dan leverange mengalami kenaikan sedangkan rasio aktivitas, profitabilitas dan rentabilitas mengalami penurunan.
KEPUTUSAN DETERMINAN PERUSAHAAN DALAM REVALUASI ASET TETAP (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Ratih Dewi Titisari Haryana; Annisah Febriana
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.215

Abstract

Fixed asset revaluation is an action that can be requested back accurately to describe the true value of a company's assets. Based on PSAK 16 companies in Indonesia can choose the cost method or the revaluation method on their fixed assets. The purpose of this study is to determine the factors that influence the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX). It is predicted that the factors influencing the revaluation of fixed assets are leverage, firm size and fixed asset intensity. The statistical method used in this research is descriptive statistics and logistic regression. The sample used in this study were manufacturing companies in the basic and chemical industry sectors in 2019-2021 which were listed on the IDX. The sampling technique used purposive sampling technique. The results of this study indicate that the leverage factor has a significant effect on the revaluation of fixed assets. Meanwhile, the firm size factor and the proportion of fixed assets have no significant effect on the revaluation of fixed assets.
Peran Inflasi dalam Memediasi Pengaruh Likuiditas, Leverage dan Keputusan Investasi Terhadap Nilai Perusahaan Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Herlambang Pudjo Santosa; Annisah Febriana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 9 No 2 (2024): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v9i2.246

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Likuiditas, Leverage, Dan Keputusan Investasi Terhadap Nilai Perusahaan Sektor Otomotif Yang Terdaftar Di BEI Dengan Inflasi Sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah semua perusahaan dalam sektor otomotif yang terdaftar di Bursa Efek Indonesia dengan sampel sebanyak 11 perusahaan mulai dari periode 2020-2023. Uji yang digunakan adalah Uji Moderated Regressions Analysis. Berdasarkan data yang telah dikumpulkan dan kemudian dilakukan pengujian terhadap permasalahan dengan menggunakan model regresi berganda maka dapat diperoleh kesimpulan sebagai berikut: likuiditas berpengaruh terhadap nilai perusahaan pada Perusahaan Sektor Otomotif, leverage berpengaruh terhadap nilai perusahaan pada Perusahaan Sektor Otomotif, keputusan investasi berpengaruh terhadap nilai perusahaan, inflasi mampu memoderasi pengaruh antara likuiditas dengan nilai perusahaan pada Perusahaan Sektor Otomotif, inflasi mampu memoderasi pengaruh antara leverage dengan nilai perusahaan pada Perusahaan Sektor Otomotif, inflasi mampu memoderasi pengaruh antara keputusan investasi dengan nilai perusahaan dalam organisasi.
Pengaruh Adopsi Cloud Accounting, Literasi Digital Keuangan dan Kesiapan Infrastruktur TI terhadap Kualitas Pelaporan Keuangan UMKM Annisah Febriana; Ratih Dewi Titisari Haryana; Teguh Setiawan Wibowo
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 2 (2025): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i2.261

Abstract

Accounting digitization is an important need for MSMEs because the quality of financial reporting determines access to financing, business control, and managerial decision-making. This study aims to analyze the influence of cloud accounting adoption, financial digital literacy, and information technology infrastructure readiness on the quality of MSME financial reporting. The study uses a quantitative approach with a survey method on 120 MSME actors in the trade and service sector in Surabaya who have recorded transactions digitally. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The instrument test results show that all items are valid and reliable. The regression results prove that the adoption of cloud accounting has a positive and significant effect on the quality of financial reporting. Financial digital literacy and the readiness of information technology infrastructure also have a positive and significant effect. Simultaneously, the three variables had a significant effect with the Adjusted R Square of 0.593. These findings show that the quality of MSME financial statements is not only determined by the use of applications, but also by the ability of users and the readiness of supporting technology. The implications of the research emphasize the importance of digital accounting training, assistance in the use of applications, and strengthening the digital infrastructure of MSMEs.
The Effect of Internal Control Systems on Fraud Prevention in BUMDes Saverius Salvan Elfrid Pio; Viktorianus Ompot; Annisah Febriana
INCOME: Innovation of Economics and Management Vol. 6 No. 1 (2026): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v6i1.7232

Abstract

Purpose – This study investigates the effect of the system internal control on fraud prevention in the financial management of Village-Owned Enterprises (BUMDes) in Manggarai Regency. Design/methodology/approach – A quantitative approach was employed with a survey of 80 BUMDes administrators selected using purposive sampling. Data were gathered using a five-point Likert scale questionnaire and analyzed through statistics descriptive, validity and reliability tests, simple linear regression, t-tests, and the coefficient of determination (R²). The regression analysis produced the equation ????= 12.481 + 0.684 X, with a regression coefficient (????) of 0.684, a t-value of 6.918, a significance level (p-value) of 0.000, and an R2 value of 0.381. Finding/Results – The findings demonstrate that the system internal control exerts a positive and significant influence on fraud prevention in BUMDes financial management. The effectiveness of internal control, particularly in control activities and monitoring, enhances the capacity of BUMDes to deter fraudulent practices. The results indicate that the internal control system explains 38.1% of the variance in fraud prevention, while the remainder is attributable to factors such as human resource competence, organizational culture, and whistleblowing mechanisms. Originality/Value – This study contributes empirical evidence from Eastern Indonesia, an area that has received limited scholarly attention, and provides quantifiable insight into the magnitude of the relationship between internal control and fraud prevention in the context of rural enterprise governance. The research further highlights specific elements of internal control that are most impactful, offering practical guidance for policymakers and BUMDes management aiming to strengthen accountability and governance structures.
Co-Authors Arief Nurdiannova Qurochman Florentina Anjeli Gusti Dian Prayogi Haryana, Ratih Dewi Titisari Herlambang Pudjo Santosa Ira Ningrum Resmawa, Ira Ningrum Izzah Afkarini Lusia Sutriana Bahagia Ratih Dewi Titisari Haryana Rudiana Fibriani Santoso, Herlambang Pudjo Saverius Salvan Elfrid Pio Teguh Setiawan Wibowo Viktorianus Ompot