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Socializing Financial Report Preparation for MSMEs Based on Financial Accounting Standards (SAK EMKM) Muhammad; Purnamasari, Fitri; Edwy, Ferby Mutia; Anugrahani, Inanda Shinta; Kristanti, Clara Agustina; Rahayu, Ika Listiana; Dewanti, Rosa Nidya; Roziin, Ahmad Wafi Amal Abu
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2410

Abstract

Purpose: MSMEs are vital to Indonesia's economy, absorbing 97% of the workforce, but face challenges with limited capital and low financial literacy in preparing reports. This program aims to enhance the financial literacy of MSME actors in Malang, focusing on the preparation of financial reports based on applicable accounting standards. Method: The program included lectures to introduce the Financial Accounting Standards for Micro, Small, and Medium Entities, followed by interactive discussions and question-and-answer sessions to help MSME actors apply the standards to their businesses. Practical Application: This program aims to help MSME actors prepare standardized financial reports based on SAK EMKM, improving their chances of securing loans and investments. By enhancing financial literacy, MSMEs can manage their businesses more effectively and sustainably. Conclusion: The results of the activities show an increase in participants' knowledge regarding the basic concepts of SAK EMKM, measuring assets and liabilities, and presenting financial reports.
The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention Istiqomah, Alim Dhisa; Anugrahani, Inanda Shinta
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3484

Abstract

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.