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All Journal JURNAL PEMASARAN KOMPETITIF Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Research in Business, Economics, and Education Journal of Economics and Business Letters Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Abdi Masyarakat Multidisiplin Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi
Lukman Anthoni
Universitas Pamulang
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Analisis dan Implementasi SAK EMKM Pada UMKM Kopi Ndeso Surya Anjani; Lukman Anthoni
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

The accounting standard used by UMKM in the preparation of financial statements is SAK EMKM. Existing constraints such as resources and the lack of knowledge of the existing SAK EMKM provisions for UMKM have become a separate phenomenon and become the task of the government, including academics, so that they can disseminate information to the public. Problem identification still relies on general ledgers and Microsoft Excel as monthly and annual income and expense reports and has not recorded income in accordance with SAK EMKM standards. The formulation of the problem in this study is that the recording of sales at Kopi Ndeso and the presentation of financial statements have not adjusted the provisions of SAK EMKM. Kopi Ndeso's UMKM have not made accounting records based on SAK EMKM because there is also no supervision or assistance from parties with an interest in UMKM financial reports, especially the government, regulators and other interested institutions or entities. Suggestions that can be given to Kopi Ndeso UMKM are that in the future they can continue to develop their businesses and increase knowledge and awareness about the field of UMKM and learn how to prepare financial reports in accordance with SAK EMKM
Mediation of Profitability and Company Size on The Reputation of Public Accounting Firms and Audit Opinion Towards Audit Delay in Issuers on The Indonesia Stock Exchange Yusuf Yusuf; Lukman Anthoni; Rahman Faisal
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4151

Abstract

Penelitian ini menggunakan desain penelitian kausal-komparatif untuk menyelidiki faktor-faktor yang mempengaruhi audit delay di antara perusahaan-perusahaan di Indonesia dengan menggunakan data sekunder dari laporan keuangan tahunan dan audit yang diterbitkan antara tahun 2019 hingga 2022. Pendekatan kuantitatif ini menggunakan analisis jalur dan uji Sobel yang dilakukan dengan perangkat lunak AMOS 23.00 untuk menganalisis data yang diperoleh dari Bursa Efek Indonesia dan sumber lainnya. Temuan menunjukkan bahwa Profitabilitas secara signifikan mempengaruhi Audit Delay. Opini Audit, Reputasi Kantor Akuntan Publik dan ukuran perusahaan tidak berpengaruh terhadap Audit Delay. Profitabilitas menjadi mediator dalam hubungan antara Reputasi KAP dan Audit Delay. Ukuran perusahaan juga menjadi mediator dalam hubungan antara Reputasi KAP dan Audit Delay. Temuan penelitian menunjukkan bahwa perusahaan dengan profitabilitas tinggi dan ukuran perusahaan yang besar yang menggunakan KAP dengan reputasi tinggi cenderung mengalami penundaan audit yang lebih singkat.
Co-Authors Asep Suherman Darul Fahmi Ganefo Sudirman Hendry Susanto Indah Pertiwi Rahman Faisal Rahman Faisal Surya Anjani Yusuf Yusuf Yusuf Yusuf Yusuf Yusuf Yusuf