Article Per Year (5 Year)
p-Index From 2021 - 2026
4.957
P-Index
This Author published in this journals
All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi Terpadu EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Vokasi Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Entrepreneurship and Small Business Research Jurnal Penelitian dan Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat JIMEKA
Gustati Gustati
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Pengaruh Elemen-Elemen Good Corporate Governance Dan Independensi Auditor Terhadap Integritas Laporan Keuangan Annisa Qatrunnada; Gustati; Randy Heriyanto
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.296

Abstract

This research aims to determine the influence of elements of good corporate governance and auditor independence on the integrity of financial reports. The measurement of financial report integrity in this study uses the conservatism index. This research is a quantitative descriptive research and multiple linear regression analysis method using SPSS version 24. The population of this research are companies in the non-cyclical consumer sector which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used the purposive sampling method. The research results show that the elements of good corporate governance, namely the managerial ownership variable, and the auditor independence variable have a positive effect on the integrity of financial reports. Meanwhile, the elements of good corporate governance, namely institutional ownership, independent commissioners and audit committee variables, have no effect on the integrity of financial reports. However, simultaneously, the elements of good corporate governance institutional ownership, managerial ownership, independent commissioners, audit committees and auditor independence simultaneously influence the integrity of financial reports.
Pengaruh Tingkat Kesiapan Dan pemahaman Pelaku UMKM Terhadap Implementasi Laporan Keuangan Berbasis SAK EMKM Suci Rahmaddani Sadri; Gustati Gustati; Desi Handayani
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of the level of readiness and accounting understanding of MSME actors on the implementation of financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research uses quantitative methods with a descriptive approach. Data collected through questionnaires distributed to 64 embroidery and embroidery MSMEs in North Pariaman District. The selection of this location was based on the fact that North Pariaman Subdistrict has a concentration of MSMEs in the embroidery and gold thread embroidery sectors, which are the superior products of this region. In addition, MSMEs in this region show significant economic potential, but have not fully adopted appropriate accounting standards, such as SAK EMKM. The analysis technique used is multiple linear regression. The results of this study indicate that the level of readiness and understanding of MSME actors has a significant positive effect on the implementation of SAK EMKM. Thus, the better the readiness and understanding of MSME actors, the more effective the implementation of SAK EMKM-based financial statements. This research makes an important contribution to efforts to encourage MSMEs to adopt better accounting standards to improve the transparency and accuracy of financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGY DAN SEKTOR BASIC MATERIALS) Mitha Rahayu Safira; Ferdawati Ferdawati; Gustati Gustati
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.383

Abstract

This study aims to empirically prove the influence of foreign ownership, profitability, company age and company size on Corporate Social Responsibility disclosure. The data used in this study are secondary data obtained from annual reports and company sustainability reports. This research focuses on companies engaged in the energy sector and the basic materials sector listed on the indonesia stock exchange for the period 2021 to 2023. The sampling technique used purposive sampling method. To test the research hypothesis, multiple linear regression analysis was conducted using spss version 25. The results showed that foreign ownership and profitability had no effect on Corporate Social Responsibility disclosure, while company age and company size had a positive effect on Corporate Social Responsibility disclosure. Companies that have been established for a long time tend to have a lot of experience in Corporate Social Responsibility disclosure. Meanwhile, large company size motivates management to utilize the trust of stakeholders and the surrounding community to disclose more extensive Corporate Social Responsibility. This study can provide a deeper understanding of the factors that influence Corporate Social Responsibility disclosure, which can serve as a reference for regulators in designing more effective corporate policies.
Co-Authors Agnes Anggun Minati Amy Fontanella Angriani, Ria Annisa Oktaviona Annisa Qatrunnada Armel Yentifa Armel Yentifa Baehaqi Benny Chandra Chandra, Novrina Desi Handayani Dian Rahmiati Dilla Putri Cahyani Dita Maretha Rissi Ditha Maretha Rissi Eka Siskawati Elfitri Santi Eliyanora Eliyanora Elvaretta, Dissa Endrawati Fatimah, Revi Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Frima, Rini Handayani Z, Desi Haslina, Welsi Hatta, Ermatati Haykal, Muhammad Hidayatul Ihsan I Gusti Bagus Wiksuana Insani, Anggia De Silva Irda Rosita Jr, Syafira Ramadhea Juliani, Ririn Kamelia Makmur, Andrew Mardiyah, Al Aina Ul MARIA BINTANG Marvita Yenti Syafrida anggaraini Maulina, Vira Megawati Nawara Putri Mitha Rahayu Safira Mustika, Rasyidah Ningsih, Triana Zara Novadilastri, Novadilastri Nurul Fauzi Putra Ananto, Rangga Qatrunnada, Annisa Randy Hardian Randy Heriyanto Reni Endang Sulastri Reni Endang Sulastri Reno Fithri Meuthia Reno Fithri Meuthia Revi Fatimah Safira, Mitha Rahayu Salsa Bila, Ghina Suci Rahmaddani Sadri Suci Rahmaddani Sadri Ulfi Maryati Uzzahraty Andri, Diah Variyetmi Wira Wiwik Andriani Yusnani Yusnani