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All Journal Biospecies AUSTENIT Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) PROMUSIKA: Jurnal Pengkajian, Penyajian, dan Penciptaan Musik Harmonia: Journal of Research and Education Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Urban Society´s Arts Lakon : Jurnal Kajian Sastra dan Budaya Jurnal Pendidikan dan Kajian Seni MUDRA Jurnal Seni Budaya Jurnal Bahasa Rupa QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Didaktis: Jurnal Pendidikan dan Ilmu Pengetahuan Jurnal Dimensi Pendidikan dan Pembelajaran Gondang: Jurnal Seni dan Budaya Pelataran Seni : Jurnal Pendidikan dan Kajian Seni Martabe : Jurnal Pengabdian Kepada Masyarakat Sorai: Jurnal Pengkajian dan Penciptaan Musik Abdi Seni Dewa Ruci : Jurnal Pengkajian dan Penciptaan Seni Gelar : Jurnal Seni Budaya Jurnal Seni Tari Jurnal Ners Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics and Business UBS International Journal of Finance Research Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya JUTECH : Journal Education and Technology Akuntansi Bisnis & Manajemen (ABM) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Warisan: Journal of History and Cultural Heritage Jurnal Kajian Seni Bahasa dan Seni: Jurnal Bahasa, Sastra, Seni, dan Pengajarannya Musik Etnik Nusantara Soshum: Jurnal Sosial dan Humaniora Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Jurnal Kedokteran Hewan Jurnal Pendidikan dan Ilmu Sosial JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Pengabdian Masyarakat Berkarya Jurnal Multidisipliner Kapalamada Journal of Business & Management Indonesian Journal of Electronics, Electromedical Engineering, and Medical Informatics ABDIANDAYA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Bahasa Rupa Jurnal Bengawan Solo: Pusat Kajian Penelitian dan Pengembangan Daerah Kota Surakarta IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Metalik: Jurnal Manufaktur, Energi, Material Teknik Arsir: Jurnal Arsitektur Exploration In Early Childhood Research (JSM) Jurnal Seni Musik Jurnal At-Tamwil: Kajian Ekonomi Syariah Journal of Mechanical Engineering Learning Jurnal Akuntansi Harmonia: Journal of Arts Research and Education
Aris Setiawan
Institut Seni Indonesia (ISI) Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Social Sciences Transportation Veterinary Other

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Journal : Jurnal Akuntansi

 1 
Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
Audit Report Lag: An Empirical Investigation of the Effects of Audit Tenure, Solvency, and Firm Size Sari, Wilda; Jaurino, Jaurino; Khasanah, Dini Afriani; Setiawan, Aris
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11500

Abstract

Purpose – Financial reviews are the ultimate end result of the accounting process, serving as a device to speak about financial activities that aid the sustainability of a company. Audit record lag is an essential indicator in assessing the effectiveness and transparency of a company's economic reporting process. This learns about targets to check out and empirically take a look at the impact of audit tenure, solvency, and company measurement on audit report lag. Design/methodology/approach – The lookup makes use of a quantitative method, with statistics from the Indonesia Stock Exchange. The populace in this learn about is manufacturing corporations in the Property Real Estate sub-sector. A pattern of 60 businesses used to be received with a statement length of 5 years, ensuing in a whole of 300 samples. The records have analyzed the usage of Eviews-13 software. Findings – The effects exhibit that audit tenure negatively impacts audit record lag, whilst solvency and association measurement have a high-quality impact on audit file lag. Research limitations/implications –This study is limited by the observation year and the data obtained, as the data was sourced solely from external sources. Keywords: Audit Report Lag, Audit Tenure, Firm Size, Solvency
Co-Authors Adillah, Egga Aditya, Friska Afdal, Bion M Agung Waluyo Agustina, Erlita Devi Ahmad Rodoni Aida Mahmudah al farobi, afif Alfatih, Muhammad Danang Ilham Alhari Ali Afif Andri Pratama Angga Ardiansyah Anggri Noorana Zahra Apriadini, Regita Apriliawati, Tonika Apris Yulianto Saefatu Ardiansyah, Dimas Lutfiana Arif, M. Fauzan Asep Dharmanto Asep Saepudin Bahar Amal Bakar, Mukmin M Barasa, Zepanya Saputra Belinda Astriddana Bilivianty, Yolanda Bondan Aji Manggala Bondet Wrahatnala Christono, AB Chundakus Habsya Ciptafarizi, Muhammad Zardana Darlenis, Teti Dekanipa, Gendot Deki Prasetya Ardiansyah Diajeng Stevani Dian Purnama, Dicki Diratama, Mohammad Yazid Dwi Ismiati Ega Damayanti Eko Supri Murtiono Elly Nurachmah Endang Kristiawati, Endang Fani, Rayhan Aulia Iman Fardhani, Indra Fatma Sukmawati, Fatma Febriati, Febriati Hadzrat Maulana Muhammad Zulfikar Handriyotopo Handriyotopo Herri Widiyanto Hidayatin, Dwi Hilman Hidayat, Ahmad I Nyoman Sukerna, I Nyoman Ichsan Luqmana Indra Putra, Ichsan Luqmana Indra Ida Ayu Putu Sri Widnyani IRSAN TAUFIK ALI Ismiati, Dwi jaurino Jaurino, Jaurino Ji Pyo, Chung Jungkung Setyo Utomo Kharomah, Sindi Khasanah, Dini Afriani Khasanah, Mei Linda Nur Krisdayanto, Tiyan Reky Lambangsari, Sonia Pangesti Lestari, Gagas Puji Lestari, Siska Nurazizah Livera, Kristen Angela M Afdal, Bion M. Bakar, Mukmin Mayasafitri, Rina Ma’ruf, Ma’ruf Mitsuhara, Hiroyuki Mukhtar Effendi Muniroh, Mu’awanatul Mutiara Dewi Fatimah N, Atin Nanik Sri Prihatini Nawangwulan, Apriliya Nifa, Kholishotun Ninianti, Ninianti Nugraha, Wisma Ch. R. Nuraeni*, Yeni Oktafiana , Anisa Pambudi, Dimas Ridho Panakajaya Hidayatullah Parrisca Indra Perdana Pramutomo Priyo Heru Adiwibowo Putro, Galuh Argo Rachman, Anung Rahmawati, Apriliana Nadia Reni Rahmadewi, Reni Reswari, Rianti Ardana Rima Sri Agustin Rina Rina Rizki Fakhrul Yahya Rohmah, Mau Firotul Rony Widjanarko Rosita Rosita Rosy Tristanti Saefudin, Achemat Saptono, Renaldi Prima Saputri, Hafiar Sari, Ike Mayta Sari, Wilda Sari, Yulia Camalinda Sarjito, S Satono, Sartono Satria, Dioda Shaadikin, Rahman Sholih, Hilman Sidik, Adi Permana Simatupang, Gabriel Roosmargo Lono Lastoro Siswadi Siswadi Soladi, Soladi Sonia Pangesti Lambangsari Sri Rahayu Ferawati Sri Rochana Widyastutieningrum Subaryana Subaryana, Subaryana Sudiyanto Sudiyanto sugeng Nugroho Sugiyanto - Sunardi Suprapto Suprapto Suprihatini, Novilia Suyanto - Suyanto Suyanto Suyoto Suyoto Suyoto Suyoto Suyoto Trianingsih, Lilis Usdin, Usdin Utama, Satria Rizky W, Retno Wahdania Wahdania Wahyu Widanarto, Wahyu Wardana, Sapto Widyastuti, Reni Dwi Widyastutieningrum, Sri Rochana Wilarso, Wilarso Wilda Sari Wulan Aji Prabawaningrum Wulandari, Sri Wijayanti Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul Yaqin, Akbar Haqul Yusnita Rahayu Zulkarnain Mistortoify