Article Per Year (5 Year)
p-Index From 2021 - 2026
9.956
P-Index
This Author published in this journals
All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Perilaku dan Strategi Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Jurnal Ekuilnomi Journal of Economics and Business UBS JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Mattawang: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Akuntansi'45 JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) GLORY Jurnal Ekonomi dan Ilmu Sosial Journal of Management and Creative Business Income Journal: Accounting, Management and Economic Research Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen GEMBIRA (Pengabdian Kepada Masyarakat) El-Mujtama: Jurnal Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat JER International Journal of Economics, Commerce, and Management Jurnal Pengabdian Masyarakat Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Cendekia Ilmiah ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Indonesia
Martinus Budiantara
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : jer

 1 
Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Ratri Paramitalaksmi; Martinus Budiantara
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Ratri Paramitalaksmi; Martinus Budiantara
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
Co-Authors - Hwihanus Abdul Hakim Agus Slamet Agustina Haryeni Aisyah Khallossa Ananda Marizka Dwi Permatasari Angeline Aprilia Anggi Nur Utikawati Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Asya Adinda Prianitha Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Cindy Oktavian Indah Rahmadhani Desak Putu Putri Maharani Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Diana Erna Wati Dita Efira Safitri Sri Molah Diva Naja Restiana Diva Retafany Eriyana Diva Retafany Eriyana Ega Pazrilia Elfridus Wahyudi Elizabeth Febrica Ambarita Endang Sri Utami Endang Sri Utami Fiki Rihadani Florensia Indah Kusumaningtyas Florentina Rusmawati Galih Refa Sugiarto Galih Refa Sugiarto Habibullah Habibullah Hamzah Gunawan Herlina Kunthi Prabawati Ika Wulandari Ilma Nurhasanati Jelly Kurnia Telaumbanua Juni Artha Siallagan Kharisma Apriliana Putri Kinarona Ekanareswari Susilo Kylie The Kai Li Liza Lofia Sandra Luh Gde Ana Pertiwi Lutfiah Yuliana Made Surya Aditya Made Surya Aditya Mariana Mariana Mariela Susana Leta Meliana Sinta Dewi Mohd Norullah Ab Razak Muhammad Khodry Rusadi Nadya Putri Ayu Darmawati Nugraeni Nugraeni Nurfadilla Nurfadilla Nurul Hidayatussholikhah Odilia Trisindy Beo Olivia Riska Ramadhani Petrus Wahyudi Prashanth Beleya Puji Aledya Angguna Putri Nurmalasari Rambio Hasiholan Manalu Rasti Kristanti Daramena Ratri Paramitalaksmi Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siltia Murti Siska Merdiana Stefanus, Carlos Deo Tri Cahyani Trirahmadi Minsyahnaz Utikawati, Anggi Vallentiasafita Tutu Sari Vivia Anggita Widia Rahma Warnika Widia Rahma Warnika Wildan Ari Wiguna Winny Chrisanti Tarigan Yudas Tadius Andi Candra Yuliano Osvaldo Lado Yunita Making Zaenal Wafa Zainnita Julia Qhoirunnisa