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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JUTRIANCE
Langgeng Prayitno Utomo
Unknown Affiliation
Economics, Econometrics & Finance

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Evaluasi Penerapan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Mikro Kecil Menengah Langgeng Prayitno Utomo
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 1 (2019): Januari (2019) - Juni (2019)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.893 KB) | DOI: 10.26533/jad.v2i1.531

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seperti apa penyajian laporan keuangan pada UMKM apakah sudah berstandar pada SAK ETAP. Dengan pendekatan penelitian kualitatif deskriptif, melalui wawancara dan observasi. Informan kunci dalam penelitian ini sebanyak 4 orang pemilik UMKM unggulan, dari hasil wawancara diketahui bahwa ke empat UMKM sudah melakukan pencatatan atas transaksi keuangan yang sering terjadi dalam usaha mereka. Berdasarkan analisis dapat disimpulkan bahwa beberapa UMKM telah mampu menyusun laporan bersandar SAK ETAP, meskipun ada yang belum memenuhi standar SAK ETAP. Adapun kendala yang dihadapi oleh para pemilik UMKM yaitu diantaranya keterbatasan kemampuan dan waktu.
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI DI INDONESIA Langgeng Prayitno Utomo
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.82

Abstract

This research was conducted to analyze the impact of disclosure on environmental, social and governance (ESG) performance on a company's financial performance. The company's financial performance in this study is assessed by Return On Assets. The business of energy sector companies in Indonesia in 2018-2022 which are listed on the Indonesia Stock Exchange are the population of this study. The sampling method used purposive sampling to obtain a total of 9 energy sector companies whose annual reports and sustainability reports are published on their respective company websites. The method of analysis for environmental, social and governance disclosures is measured based on the GRI standard. The research findings show that ESG performance has a positive effect on financial performance. In further analysis, environmental disclosure and social disclosure show a negative effect on the company's financial performance. Conversely, disclosure of governance has a positive effect on financial performance
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