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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Journal of Auditing, Finance, and Forensic Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik JURNAL LENTERA BISNIS Accounting Global Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ProBisnis : Jurnal Manajemen Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Nusantara Indonesia Auditing Research Journal Indonesia Accounting Research Journal Jurnal Kendali Akuntansi Jurnal Nusantara Mengabdi Jurnal Ekonomi Manajemen Akuntansi IIJSE Jurnal Akademik Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi Journal Of Pharmacy
Sari Rahmadhani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : indonesia auditing research journal

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Factors influencing implementation of SAK EMKM on the preparation of MSME financial reports in Semarang City Manan, Abdul; Rahmadhani, Sari
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.246

Abstract

This research analyzes the factors that influence the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing financial reports for MSMEs. The population in this study was 114 MSMEs in Semarang City, Central Java. The statistical analysis technique in this research uses multiple linear regression. The results of this research show that the socialization of SAK, human resource competence, understanding of accounting, and the size of MSME businesses have a significant influence on the application of SAK EMKM in preparing financial reports. Meanwhile, the perception variable of MSME actors does not have a significant effect on the implementation of SAK EMKN. The implications of the research results are important for MSME business actors in preparing good financial reports in accordance with SAK EMKM, which has a direct or indirect impact on business performance due to the presentation of accurate accounting information.
Integrating digital business strategies and accounting information systems to enhance profit growth: Evidence from culinary MSMEs Ridho, Muhammad Sahal; Rahmadhani, Sari
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.643

Abstract

The rapid development of digital technology has transformed the way micro, small, and medium enterprises (MSMEs) conduct their business activities, particularly in the culinary sector in Semarang City. However, the utilization of e-commerce, digital marketing, and accounting information system applications in business management has not been fully integrated, which may limit the ability of MSMEs to achieve optimal profit growth. This study examined the influence of e-commerce, digital marketing, and business scale on profit growth, while also investigating the mediating role of accounting information system applications. A quantitative approach was applied using survey data collected from 205 MSME owners through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling to evaluate both direct and indirect relationships among variables. The findings indicated that digital marketing and business scale had a positive and significant effect on profit growth, while e-commerce did not show a direct significant effect. In addition, accounting information system applications significantly influenced profit growth and mediated the relationship between e-commerce and business scale with profit growth. These results highlight the importance of integrating digital business strategies with accounting information systems to improve financial performance and support the sustainability of MSMEs.
Co-Authors - Astohar - Dhian AMS Abdullah Abdullah Abdullah Abdullah Adhitya Yoga Prasetya Agustinus Jaha Dili Andi Kartika Andi Kartika Anisa Kusumawardani Anisa, Fitri Arkanuddin Nur Arona Jaya Telaumbanua Astillero, Marlon Rael Astohar Astohar Astohar Astohar Ausgaria Ega Benediktus Ardie Reho Bhandari, Rahul Bone, Esra Eban Br Haloho, Yesicha Windi Yani Chanwut Thongkamkaew Christiani, Aqnisa DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Dili, Agustinus Jaha Diovany Tirtana Fatlina Z Hari, Dewi Gulyla Hasan Abdul Rozak Heri Susanto Indira Djanuarti Indrasmitha, Gustyana Indriyani, Rahayu Irawan Yuswono Ita Nur Rahmawati Jaeni Jaeni Kase, Ratna Kikiana, Marsia Laila, Nazil Rizki Lubis, Nursyafni Lusi Indriani Mabruri, Dzikhaq Maisyaroh, Ayu Miftakhurniyati, Miftakhurniyati Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Ningly, Ira Ningrum, Dina Dwi Noor Salim Novtafia Endri Nur, Arkanuddin Nurdina Putri Olo, Andriana Paskah A Sinaga Praptitorini, Mirna Dyah Rahayu Indriyani Rahmawati, Ita Nur Rahul Bhandari RATNA SARI Ridho, Muhammad Sahal Rofiqi, Ahmad Rosita Rosita Rusli, Muhamad Saufi Che Shobandiyah, Siti Shobandiyah, Siti Siti Helmyati Siti Niqmatun Jannah Sugiharti Sugiharti Sugiharti Sugiharti Sugiharti Sugiharti Sumiyanti, Tri Taswan, Taswan Tri Sumiyanti Wardati , Emi Wea, Anastasia Wery, Artiany Yanto, Dwi Zati Rizka Fadhila, 13.05.52.0227