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All Journal Jurnal Akuntansi dan Ekonomika JURNAL EKONOMI SAKTI (JES) International Journal of Engagement and Empowerment (IJE2) International Journal of Applied Finance and Business Studies Journal of Applied Accounting And Business (JAAB) Bussman Journal : Indonesian Journal of Business and Management Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance International Journal of Economics, Business and Innovation Research
Maryanto
Program Studi Akuntansi STIE Sakti Alam Kerinci
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Maryanto Maryanto
Jurnal Ekonomi Sakti Vol 8 No 1 (2019)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.93 KB) | DOI: 10.36272/jes.v8i1.189

Abstract

Penelitian ini bertujuan untuk menguji penerapan SAK ETAP dalam penyajian laporan keuangan dan menganalisa kendala – kendala yang dihadapi dalam penerapan SAK ETAP pada UMKM Saleh Pisang di Desa Dalam Kecamatan Siulak. Metode penelitian ini adalah deskriptif kualitatif dengan menggunakandata Primer. Teknik pengumpulan data dalam penelitian ini observasi dan wawancara. Hasil penelitian menunjukkan bahwalaporan keuangan yang disusun oleh UMKM Saleh Pisang terdiri atas Catatan Kas, Catatan Hutang, Laporan Gaji Karyawan, Laporan Laba Rugi, dan Laporan aset. Hal ini masih belum sesuai dengan standar SAK ETAP. Di dalam SAK ETAP disebutkan bahwa laporan keuangan terdiri dari Neraca, Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. Dalam pengakuan, pengukuran, penyajian laporan keuangan belum sepenuhnya menerapkan SAK ETAP dengan benar. Karena UMKM Saleh Pisang masih menggunakan metode pencatatan cash basis sedangkan menurut SAK ETAP harus menggunakan accrual basis.Kendala dari UMKM Saleh Pisang dalam menerapkan SAK ETAP dalam penyusunan laporan keuangannya adalah, (1. Rendahnya pemahaman pemilik maupun karyawan, terhadap SAK ETAP. 2. Kurangnya sosialisasi terkait Laporan Keuangan yang sesuai dengan SAK ETAP,(2. Belum adanya pendampingan yang intensif terkait penerapan SAK ETAP,(3. Tidak adanya pengawasan dari pihak-pihak yang berkepentingan terhadap laporan keuangan UMKM Saleh Pisang.
Analisi Kinerja dengan Pendekatan Balanced Scorecard Pada PDAM Tirta Sakti Kabupaten Kerinci Maryanto Maryanto
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Purpose of research this is to of performance PDAM Tirta Miraculous sub-province Kerinci with use the method Balanced Scorecard, writer do the research PDAM Tirta Miraculous sub-province Kerinci with take the data from year 2015 until year 2017 to analysis the in perpective. From result which have do to know that performance PDAM Tirta Miraculous sub-province Kerinci in general good enough, [the] mentioned ditunjukan with result analysis from masing masing in perpective. Pursuant to result research the can pulled conclusion that Balanced Scorecard represent the measurement method performance of which very good use because Balanced Scorecard mengankat aspek-aspek important which disregard by measurement in traditional. Result of measurement the accurate will gave picture of decision the good to the management in the case of planning, decision making to realize a[n vision and mission the organizational.
PERAN MEDIASI UKURAN PERUSAHAAN PADA PENGARUH ASIMETRI INFORMASI DAN ANALYST COVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maryanto Maryanto
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2021): Al-Dzahab: Journal of Economics, Management, Business, and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.534 KB) | DOI: 10.32939/dhb.v2i2.940

Abstract

ABSTRACT Purpose: This study aims to determine whether there is an effect of Information Asymmetry on Accounting Conservatism, Information Asymmetry on Firm Size, Analyst Coverage on Accounting Conservatism, Analyst Coverage on Firm Size, Firm Size on Accounting Conservatism, Information Asymmetry and Analyst Coverage on Accounting Conservatism through Size Company as an intervention. Design/methodology/approach: The data processing of this research uses path analysis to explain the direct or indirect effect of a set of independent variables on the dependent variable. Findings: The results show that there is no influence between Information Asymmetry on Accounting Conservatism, there is no influence between Information Asymmetry on Company Size, there is no influence between Analyst Coverage on Accounting Conservatism, There is an influence between Analyst Coverage on Company Size, there is no influence between Analyst Coverage and Firm Size. Firm Size on Accounting Conservatism, Firm Size does not act as an intervening between Information Asymmetry and Accounting Conservatism, Company Size does not act as an intervening between Analyst Coverage and Accounting Conservatism.
PENERAPAN AKUNTANSI DAN KESESUAIANYA DENGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM): Studi kasus Pada UMKM Kabupaten Kerinci Zachari Abdallah; Maryanto Maryanto
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 2 (2022): Bussman Journal | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i2.60

Abstract

According to (Bank Indonesia, 2015) Business feasibility, financial aspects, marketing aspects and aspects of human resources (labor) are MSME problems that have been felt so far by the Bank. The lack of a common mindset between bank requirements that must be met by MSMEs, including the availability of financial statements and bussines plans (business development plans) is an obstacle that causes the lack of access to MSME finances. According to (Rudiantoro & Siregar, 2012) The great potential of Enterprises, Micro, Small, and Medium Enterprises (MSMEs) is often constrained by capital problems to develop businesses. If MSMEs do not innovate and develop their business, then there could be many MSME actors who cannot continue their business. For a company that will win the competition in the market segment, then it must reach the point of quality in all aspects. Of course, not only paying attention to quality products, but those that are cheaper and have better service will be the target of consumers. Most MSMEs only use personal funds (capital) in running their business and there is no separation between personal money and company money, even though to develop a business for the better requires considerable funds and separation between personal money and company money. The objectives of this study are: 1.To determine the application of SAK ETAP in the presentation of financial statements to MSMEs in Kerinci Regency.2.         To find out the obstacles faced in the application of SAK ETAP to MSMEs in Kerinci Regency. This research uses a qualitative approach. (Moeloeng 2012:6) states that qualitative research is research that intends to understand the phenomenon of what the subject of the study experiences for example behavior, perception, motivation, action, etc., holistically, and by means of descriptions in the form of words and language, in a special context that is natural and by utilizing various scientific methods. Sugiyono (2010: 14) states that qualitative methods are used to obtain in-depth data, namely data that contains meaning. The outputs of this study are: 1. Publication in Scientific Journals The results of this research are expected to be published in accredited national journals that support the profession. 2. Intellectual Property Rights (Intellectual Property Rights) The results of this research are important to confirm the findings of lecturers as one of the protections of Intellectual Property Rights resulting from inventions in the general public.
IMPROVING FINANCIAL AND MARKETING MANAGEMENT BASED DIGITAL APPLICATION ON SMEs BATIK TULIS INCUNG KERINCI Ayu Esteka Sari; Zachari Abdallah; Ferry Siswadhi; Maryanto Maryanto; Gampo Haryono
International Journal of Engagement and Empowerment Vol. 2 No. 3 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i3.75

Abstract

The existence of MSMEs is essential to encourage the wheels of the nation's economy, so the government has to participate in the progress of SMEs. The fact found is that most of the MSMEs still do their financial records traditionally, and the level of awareness still needs to be higher on the importance of business financial statements. They are only armed with the knowledge and expertise they have, so they are still untouched by the media (application) tools in financial management. Likewise, with the implementation of marketing at the MSE. This activity aims to improve the ability of Batik Incung Subala SMEs actors to apply SI-APIK in managing financial reports and using digital marketing to promote their products. This activity resulted in that Batik Incung Subala can application the SI-APIK application in business financial management with continuous assistance and guidance and promoting products using digital marketing
PENGARUH EARNING PER SHARE (EPS), RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PT. INDOFOOD SUKSES MAKMUR TBK PERIODE 2009-2018 Maryanto Maryanto
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1503

Abstract

One of the objectives of managing finance is to increase shareholder prosperity as measured by the company’s stock price. There are many factors that influence Stock Price, in this study the factors used are Earning Per Share (EPS), Return On Equity (ROE), and Debt to Equity Ratio (DER). In this study the company that was examined was PT. Indofood Sukses Makmur Tbk for the 2009-2018. This study aims to find out partially and simultaneously the influence of Earning Per Share (EPS), Return On Equity (ROE), and Debt to Equity Ratio (DER) on Stock Price in PT. Indofood Sukses Makmur Tbk for the 2009-2018. Researchers use quantitative research methods. The type of data used is secondary data. Data collection techniques, namely with financial statement. With data analysis techniques that use multiple linear regression analysis and hypothesis testing SPSS Version 20.0. The results showed that Earning Per Share (EPS) had a possitive effect and have a significant effect on Stock Prices, Return On Equity (ROE) had a negative effect and did have a significant effect on Stock Price, Debt to Equity Ratio (DER) had a possitive effect and not have a significant effect on Stock Price. Simultaneously Earning Per Share (EPS), Return On Equity (ROE) and Debt to Equity Ratio (DER) affect Stock Price.
Pengaruh Pengelolaan Keuangan Daerah Dan Good Governance Terhadap Kinerja Pemerintah Daerah Kabupaten Kerinci Maryanto
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.48

Abstract

This study aims to determine the Effect of Regional Financial Management and Good Governance on Government Performance in Kerinci Regency simultaneously and partially. The population of this study is employees at the Kerinci Regency, using the sampling technique that is purposive sampling. Respondents in the study are from the parts or devices related to this study. The number of respondents in this study amounted to 75 respondents. Data was collected by a questionnaire that had been tested for validity and reliability.The data analysis technique used is multiple regression. The results of the study show that Regional Financial Management has an effect on Government Performance in Kerinci Regency, this is evidenced by t count > t table (3.670 > 1,99346). Good Governance has an effect on Government Performance in Kerinci Regency, this is proved by t count > t table (6,072 > 1,99346). Simultaneously there is a significant influence between Regional Financial Management and Good Governance on Government Performance in Kerinci Regency that can be proven by F count > F table (37,508 > 3,12). The magnitude of the influence of Regional Financial Management and Good Governance on Government Performance in Kerinci Regency was 51%. While the remaining 49% is explained by other causes that were not examined in this study.
Application of servant leadership dimension of village head to improve the performance of Village Apparatus in Kerinci Regency Sudirman Sudirman; Maryanto Maryanto; Ayu Esteka Sari
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.199

Abstract

The purpose of this study is to analyze how the application of the servant leadership dimension of the village head improves the performance of the village apparatus in Kerinci Regency. Novelty in this study: to develop and formulate a model of the dimension of servant leadership of village heads to improve the performance of village apparatus. The research was conducted in Kerinci District, Jambi Province. This study used quantitative research methods. To obtain valid data and information, researchers use interviews, observation, surveys, and documentation techniques. Model Testing Techniques using Structural Equation Model (SEM) with AMOS. The population is the entire village apparatus in Kerinci Regency. The sampling technique is an accidental sampling method, with the number of samples representing the population with a total of 103 responses. For the Servant leadership equation of 0,998 which means the factors that affect the variability of Servant leadership can be explained by the variables Altruistic calling, Emotional healing, Wisdom, Persuasive mapping, Organizational stewardship, Humility, Vision, and Service of 99,8%. The coefficient of determination of the Village Apparatus Performance equation is 0,972 or the Village Apparatus Performance variable which can be explained by the variability of Servant leadership of 97,2%.
The Effect of Profitability, Managerial Ownership and Funding Decisions on the Company Value of PT. Media Nusantara Citra Tbk Maryanto Maryanto
International Journal of Economics, Business and Innovation Research Vol. 2 No. 01 (2023): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

This study aims to determine: 1) Is there an effect of Profitability on Firm Value at PT. Media Nusantara Citra Tbk period 2011-2021? 2) Is there any influence of Managerial Ownership on Company Value at PT. Media Nusantara Citra Tbk period 2011-2021? 3) Is there any influence of the Funding Decision on the Company Value at PT. Media Nusantara Citra Tbk period 2011-2021 ? 4) Is there any influence of Profitability, Managerial Ownership and Funding Decisions on Company Value at PT. Media Nusantara Citra Tbk period 2011-2021? 5) How big is the influence of Profitability, Managerial Ownership and Funding Decisions on Company Value at PT. Media Nusantara Citra Tbk period 2011-2021 ? The research methodology used is descriptive qualitative and descriptive quantitative approaches. The research results are; 1) Partially, there is an influence between profitability on the firm value of PT. Media Nusantara Citra in 2011 – 2021. 2) Partially, there is no influence between managerial ownership on the company value of PT. Media Nusantara Citra, Tbk in 2011 – 2021. 3) Partially, there is no influence between funding decisions on the company value of PT. Media Nusantara Citra Tbk in 2011 – 2021. 4) Simultaneously, there is no influence of profitability, managerial ownership and funding decisions on the company value of PT. Media Nusantara Citra in 2011 – 2021. 5) The magnitude of the influence of profitability, managerial ownership and funding decisions on firm value is 61.5%. While the remaining 38.5%
Co-Authors Abdallah, Zachari Ayu Esteka Sari Gampo Haryono Siswadhi, Ferry Sudirman Sudirman