Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Maradesa, Djeni
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis akuntabilitas kinerja instansi pemerintah pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara Tambajong, Indri Intan Yunike; Warongan , Jessy D. L.; Maradesa, Djeni
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.140

Abstract

Government Agency Performance Accountability is a form an agency’s abligation to accoun for the success and failure of mission implementation in achieving set goals and objectives. This study aims to find out how accountability for the performances of government agencies in the Regional Health Office of North Sulawesi Province. This type of research is descriptive qualitative data analysis method used in this research is descriptive method. The results of this study indicate that performance accountability (starting from strategic planning to performance evaluation) of the Regional Health Office of North Sulawesi Province is in accordance with Presidential Regulation No. 29 of 2014. However, in terms of performance measurement, there are several indicators that were not achieved due to the Covid-19 pandemic in 2020-2021 which resulted in not implementing hospital accreditation and an increase in the number of maternal deaths. As well as there are abstacles that occur in performance reporting in the LAKIP preparation process, namely in terms of ability to prepare LAKIP and there are delays in data collection and in data processing the lack of ability of staff to use existing applications.
Analisis penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada usaha mikro di Toko C2 Mart5 Kamalaheng, Afrilia; Mawikere, Lidia M.; Maradesa, Djeni
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.357

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were introduced to simplify financial reporting for MSMEs and improve business accountability. This study aims to analyze the application of SAK EMKM in financial reporting practices at C2 Mart, a micro business operating in Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews, documentation, and observation of the store’s accounting practices. The findings reveal that C2 Mart utilizes a digital application to manage transactions and generate financial reports, including the statement of financial position and income statement. However, these reports are not fully aligned with SAK EMKM, particularly regarding asset depreciation, liabilities, and the absence of notes to financial statements. The study highlights the importance of improving accounting literacy among micro-entrepreneurs and enhancing the role of simple digital accounting tools in supporting standardized financial reporting. This research contributes to the discourse on MSME financial management by showing the gap between digital accounting practices and compliance with SAK EMKM, offering insights for regulators, practitioners, and small business owners.
Co-Authors Kamalaheng, Afrilia Lidia Mawikere Tambajong, Indri Intan Yunike Warongan , Jessy D. L.