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All Journal Monex: Journal of Accounting Research SAR (Soedirman Accounting Review): Journal of Accounting and Business
Kurniawan Kurniawan
Universitas Peradaban
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENGARUH UKURAN, UMUR UMKM DAN KETERAMPILAN MANAJEMEN KEUANGAN TERHADAP SISTEM AKUNTANSI FORMAL USAHA MIKRO KECIL DAN MEMENGAH (UMKM) DI KABUPATEN BREBES Kurniawan Kurniawan; Anies Indah Haryanti
Monex: Journal of Accounting Research Vol 5, No 2 (2016)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v5i2.415

Abstract

In practice SMEs in Indonesia has always faced serious problems, either on the operating conditions and specific characteristics of SMEs. The failure of SME’s usually caused by some factors, such as: from the manger, the owner that have some of the functions of accountability, and financial manager, or one of them. The purpose of this study was to determine the effect of age, size and financial management skills to the formal accounting system of SMEs in Brebes.The results showed that there were significant age, size and financial management skills to the formal accounting systems of SMEs in Brebes. The results could have implications for SMEs to prepare formal accounting system availability, otherwise it will provide relevant and accurate information about the financial condition of companies that can be used as a basis for decision making, the information is also useful in the availability of credit access to financial institutions.Keywords: formal accounting system, financial management skills, SMEs
EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS Wita Ramadhanti; Kurniawan Kurniawan; Mukhrodin Mukhrodin; Sri Murni Setyawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.061 KB) | DOI: 10.20884/1.sar.2020.5.1.3193

Abstract

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.
Co-Authors Anies Indah Haryanti Mukhrodin Mukhrodin Sri Murni Setyawati Wita Ramadhanti