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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Action Research Literate (ARL) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Educational Studies and Research Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Global Management: International Journal of Management Science and Entrepreneurship Journal of Golden Generation Economic Jurnal UMKM, Manajemen dan Akuntansi (JUMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Handriyani Dwilita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Accounting Based on Financial Accounting Standards For Micro, Small and Medium Entities (SAK-EMKM) on The Quality of Financial Reports (Case Study on Msmes In Simpang Empat District, Asahan Regency) Indah Malau; Maf Taufiq; Handriyani Dwilita
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2307

Abstract

This research was conducted on MSMEs in Simpang Empat District, with the aim of analyzing the impact of SAK-EMKM-based accounting on the financial report quality of MSMEs in Simpang Empat District. The study employs a quantitative approach with an associative type that refers to causal relationships. The population in this research consists of 83 MSMEs in Simpang Empat District, with the sample selected using random sampling. The data sources in this study include primary and secondary data, and data collection techniques involve literature studies, surveys, and observations. The data analysis techniques used in this study are data quality tests, classical assumption tests, simple linear regression, and hypothesis testing. The results of the study indicate that SAK-EMKM-based accounting has a positive and significant effect on the financial report quality of MSMEs in Simpang Empat District. SAK-EMKM-based accounting shows a strong correlation with the financial report quality of MSMEs in Asahan District. The percentage of financial report quality that can be explained by SAK-EMKM-based accounting is 70.2%, while the remaining 29.8% can be explained by other variables outside the scope of this research.
Supply Chain Integration, Accounting Information System Quality, and MSME Operational Performance: A Supply Chain Risk Mediation Approach Dwilita, Handriyani; Muda, Iskandar
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1225

Abstract

This study aims to analyze the effect of Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance with Supply Chain Risk as a mediating variable. The study uses a quantitative approach with an explanatory design. The study population is MSMEs in the food & beverage sector in one of the districts in Medan City. Sampling using purposive sampling technique and obtained 42 respondents with questionnaires eligible to be tested. The research data is primary data collected through questionnaire distribution and analyzed using multiple linear regression techniques based on a mediation model or MRA, with direct and indirect effects testing using the Sobel test. The results revealed that simultaneously the variables Supply Chain Integration and the Quality of Accounting Information Systems affect Operational Performance, but partially only the Supply Chain Integration variable affects Operational Performance. The mediation test showed that Supply Chain Integration and the Quality of Accounting Information Systems have a negative effect on Supply Chain Risk. This indicates that increasing Supply Chain Integration and the Quality of Accounting Information Systems can reduce exposure to Supply Chain Risk. However, Supply Chain Risk cannot mediate the relationship between Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance. These findings demonstrate that operational performance in MSMEs is improved more through the influence of supply chain integration and the quality of accounting information systems than through supply chain risk mitigation mechanisms.
Co-Authors , Heriyati Chrisna Abel Desiyanti Manik Affina, Ayuni Aji Haviz Asmaul Husna Azwan Bastian Azwan Bastian Br Bangun, Riskana Natalia Br Subakti, Rifka Sari Christine Anna Maria Pakpahan Daharo, Muhammad Irvan Ayang Della Chastika Desy Sarina Br Barutu Dinda Rinata Dito Aditia Darma Nasution Doloksaribu, Kristin Natalia Elisa Cici Prisilia Fatricia, Vinola Aura Finanty Yolanda Hasbiyana Haudi Nasution Indah Malau Iskandar Muda Ivanka, Rara Juana Dewi Maharani Julia Meilany Tumenggar Lia Nazliana Nasution M. Fadlan Irfan Damanik M. Irham Ardiansyah S M. Irsan Nasution M. Irsan Nasution Maf Taufiq Mingka, Alfan Yuharbi Muhammad Ihsan Rangkuti Mutiara Sri Harta S Nadiya R Nababan Noviani Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari, Pipit Buana Putra, M Syukrillah Putri Melani Rani Fitria Rara Ivanka Romida Br Sibarani Sari, Pipit Sati, Mutiara Laras Sherly Marlinda Hutabarat Siburian, Winda Utami Br Sri Wahyuni Tampubolon, Tesalonika Tengku Syalia Faradiva Tia Maria Hasibuan Triya Vebrianty Uli Greace Ananda Sitorus Valent Theresya S. Br Pardede Vina Arnita Wan Fachruddin Wan Fachruddin Wiwik Apriani Yohana Chelsea T. Hebber Yurika Aulia