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PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty, Febrianty; Divianto, Divianto
International Journal of Social Science and Business Vol 1, No 3 (2017)
Publisher : Universitas Pendidikan Ganesha

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported.Â Keywords: Understanding, SME, financial statements, SAK ETAP

The impact of intellectual capital on business efficiency and financial success in creative SMEs Divianto, Divianto; Kamaludin, Kamaludin; Santi, Fitri; Saiful, Saiful
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2512

Purpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method. Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS. Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC. Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs. Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs.

Training and mentoring for the business process of the Nile Tilapia Processing Center “Sandara” Lumbok Seminung West Lampung Febrianty, Febrianty; Divianto, Divianto
Jurnal Hasil Inovasi Masyarakat Vol. 3 No. 1 (2025): Januari - Juni
Publisher : Borneo Novelty Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70310/jhim.2025.03010666

The Sandya Darya Urgha (Sandara) Tilapia Processing Center, located in Lumbok Seminung, West Lampung, is a fisheries-based community empowerment initiative designed to enhance the quality and competitiveness of processed tilapia products. The training and mentoring program implemented at this center aims to develop the technical skills of the local community in tilapia processing while introducing efficient and safe processing technologies. The program covers various aspects, including the tilapia production process, modern processing techniques, business management, and food safety standards. In addition to training, direct mentoring is provided to ensure the proper application of processing techniques and to enhance production capacity. The impact of this initiative has been significant, leading to improved product quality, expanded market access, and increased economic welfare for the local community. By adding value to tilapia processing, this initiative is expected to contribute to reducing unemployment and strengthening the fisheries sector in West Lampung.

Influencing Factors Of Business-Fraud Intention On Young Muslim Entrepreneurs In Palembang City Febrianty, Febrianty; Divianto, Divianto
IKONOMIKA Vol 4 No 1 (2019)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v4i1.3961

ABSTRACT The purpose of this study was to determine the factors that affect the intention of business-fraud on young entrepreneurs in Palembang city. Researchers conducted research development on young-Muslim entrepreneurs as subjects and added the role stress variable and applied TPB Theory. The type of data used in the form of primary data through questionnaires. The analysis of this research used SEM-Analysis. The results of this study were: H1-predicted a positive correlation between attitudes and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H-2 and H-3 there was rejection because there were more influential variables. H4-predicted there was a positive correlation between the role-stress and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H5-predicted that attitudes toward behavior, subjective-norms, and perceived-behavioral controls have significant influence on the intention of young Muslim entrepreneurs to commit business-fraud. Potential business young-Muslim entrepreneurs can fraud occur in the business, needs to be improved by effectiveness of internal controls. Keywords: Intention, Business-Fraud, young-Muslim, attitudes, role-stress, subjective-norms, perceived-behavioral controls, TPB

The impact of flexible work policies on 'shadow work' and gender equality advocacy among female academics Febrianty, Febrianty; Sentanu, I Gede Eko Putra Sri; Martini, Rita; Divianto, Divianto
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3047

Purpose: Flexible work policies remote work, flexible schedules, and compressed workweeks are intended to improve work-life balance for female academics with added responsibilities. In Indonesia, despite alignment with labor laws, implementation remains inconsistent and overlooks gender bias and shadow work such as mentoring and administration. This study examines their impact on shadow work and gender equality advocacy, stressing institutional support. Methodology: This research employs a mixed-methods approach, integrating Structural Equation Modeling (SEM) Partial Least Squares (PLS) for quantitative analysis and thematic analysis using NVivo for qualitative insights. Data were collected through surveys from 450 female academics and in-depth interviews with 30 respondents from various universities. Results: Findings show that flexible work policies reduce shadow work but only strengthen gender equality advocacy when backed by strong institutional support. Policy intensity, not mere availability, drives advocacy, while weak structures leave female academics burdened with shadow work and limited advocacy roles. Conclusions: This study concludes that flexible work policies alone are insufficient to drive systemic change in gender equality within academia. Their effectiveness is highly dependent on institutional culture, leadership commitment, and policy integration into broader faculty development programs. Limitations: Stronger institutional support, policy refinement, and awareness campaigns are recommended to ensure that flexible work arrangements not only improve work-life balance but also empower female academics in advocacy and leadership roles. Contribution: Future research should explore the long-term effects of flexible work policies and the intersection of social, economic, and cultural factors in shaping gender equity in higher education.

Analisis Rasio Likuiditas dan Solvabilitas untuk Menilai Kinerja Keuangan PT Indofarma Tbk Periode 2019-2023 Mutiya, Anis; Yusuf, Muhammad; Divianto, Divianto
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 2 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Agustus 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17420862

Penelitian ditujukan untuk menilai kinerja keuangan PT Indofarma Tbk selama periode 2019–2023 dengan memanfaatkan rasio likuiditas dan solvabilitas sebagai indikator kinerja keuangan perusahaan. Rasio likuiditas yang dianalisis mencakup cash ratio dan current ratio, sedangkan rasio solvabilitas yang dianalisis adalah rasio total modal sendiri terhadap total aset. Analisis dilakukan atas pedoman Surat Keputusan Menteri BUMN No. Kep-100/MBU/2002 dengan pendekatan deskriptif kuantitatif, menggunakan data sekunder dari laporan keuangan tahunan perusahaan. Hasil menunjukkan bahwa likuiditas perusahaan tergolong kurang sehat karena nilai cash ratio dan current ratio tidak memenuhi standar yang ditetapkan selama lima tahun terakhir. Di sisi lain, dari perspektif solvabilitas, perusahaan juga menunjukkan kondisi yang tidak sehat karena rasio total modal sendiri terhadap total aset hanya mencapai standar di 2019. Temuan ini mengindikasikan adanya masalah dalam pengelolaan arus kas, modal kerja, dan struktur permodalan yang perlu segera diperbaiki melalui strategi keuangan yang lebih efektif.

The impact of intellectual capital on business efficiency and financial success in creative SMEs Divianto, Divianto; Kamaludin, Kamaludin; Santi, Fitri; Saiful, Saiful
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2512

Purpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method. Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS. Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC. Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs. Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs.

Analisis Risiko Likuiditas pada PT Smartfren Telecom Tbk Nasywa Febrianti N.; Neneng Miskiyah; Divianto, Divianto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1695

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

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