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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BANGUN REKAPRIMA Jurnal Akuntansi dan Ekonomika JOURNAL OF CIVIL ENGINEERING, BUILDING AND TRANSPORTATION Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengembangan Rekayasa dan Teknologi Jurnal Teknologi Informasi dan Komunikasi Teknika Jurnal Konstruksi Jurnal Teknik Sipil Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Dedication : Jurnal Pengabdian Masyarakat Jurnal Pengabdian KOLABORATIF International Journal of Sustainable Building, Infrastructure and Environment Jurnal Ekonomi dan Bisnis
Lila Anggraini
Universitas Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mechanical Engineering Social Sciences Transportation Other

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Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru Ramaiyanti, Sinta; Oktari, Vera; Anggraini, Lila; Khoiriyah, Mayla; Dewi, Nurrahma; Humairoh, Fitri
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10229

Abstract

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.
PENGARUH KOMPETENSI AUDITOR, SKEPTISISME PROFESIONAL, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT (STUDI PADA KAP DI WILAYAH KOTA JAKARTA) Azzahra Aliyya Arnas; Emrinaldi Nur DP; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of auditor competence, professional skepticism,task complexity, and self-efficacy on audit judgement in Public Accounting Firmsin Jakarta. This quantitative research employed a survey method involving 60auditors selected using purposive sampling. Data were analyzed using StructuralEquation Modeling (SEM) with SmartPLS 4. The results indicate that auditorcompetence and professional skepticism have a significant positive effect on auditjudgement, while task complexity and self-efficacy do not significantly affect auditjudgement. The model explains 42.7% of the variance in audit judgement. Thisstudy contributes to auditing literature and provides practical implications forimproving audit quality. Keyword: audit judgement; auditor competence; professional skepticism; selfefficacy; task complexity
Co-Authors Ana Fatchiyati Annisa Zahrotun Na'imah Azzahra Aliyya Arnas bambang sudarmanto Bambang Sudarmanto Cahyono, Yudi Chatarina Umbul Wahyuni Crista, Ngudi Hari Desy Ratna Arthaningtyas Diah Ariyati Puji Lestari Diah Rahmawati Diah Rahmawati EMRINALDI NUR DP Fatchiyati, Ana Fatma Cholida, Nur Fithriani Humairoh, Fitri Iin Irawati Iin Irawati Kurniawan, Nurdin Mahardika, Vera Masvika, Hendra Mayla Khoiriyah Muhammad Latif Nur Fithriani F. Cholida Nurrahma Dewi, Nurrahma Oktari, Vera Pamungkas, Wardana Galih pamungkas, wardana galih Purwanti, Hani Ramaiyanti, Sinta Ria Nelly Sari Ruhul Fitrios Seno Suharyo Sri Wanto Sri Wanto Sriwanto Sudanti Susanto Susanto Susanto, Susanto Trias Widorini Vera Mahardika Yelfa Fauziyyah