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All Journal IKRA-ITH EKONOMIKA Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Iis Wahyuni
IBIK
Economics, Econometrics & Finance Social Sciences

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ANALISIS APLIKASI IMPLEMENTASI SAK EMKM UNTUK MENINGKATKAN PERKEMBANGAN UMKM PADA UMKM KOTA BOGOR Wahyuni, Iis; Sutomo, Hadi; Nugroho, Agus
IKRA-ITH EKONOMIKA Vol 2 No 3 (2019): IKRAITH-EKONOMIKA VOL 2 no 3 Bulan November 2019
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1171.033 KB)

Abstract

Tujuan penelitian adalah untuk mengetahui bagaimana tingkat pengetahuan danpemahaman pelaku UMKM di Kota Bogor tentang Implementasi SAK-EMKM sertauntuk mengetahui bagaimana aplikasi dari Implementasi SAK EMKM untukMeningkatkan Perkembangan UMKM Kota Bogor. Metode penelitian yang digunakanadalah deskriptif pendekatan kualitatif. Teknik pengumpulan data menggunakan teknikwawancara secara mendalam (In Dept Interview, dokumentasi dan study pustaka.Hasil penelitian menunjukkan bahwa dari ketiga responden UMKM di Kota Bogor,tingkat pengetahuan dan pemahaman pengusaha UMKM di Kota Bogor tentang StandarAkuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) masih rendah.Siomay Bandung Pak Entis dan pengusaha Toko Harapan tidak melakukan pencatatankeuangan secara berkesinambungan, hanya pengusaha cap warung saja yang telahmelakukan pencatatan keuangan dan penyusunan laporan keuangan laba rugi sebataspengetahuannya. Aplikasi dari Implementasi Standar Akuntansi Keuangan Entitas Mikro,Kecil dan Menengah (SAK EMKM) untuk meningkatkan perkembangan UMKM padaUMKM Kota Bogor sebagian besar belum di terapkan. Ketiga pengusaha UMKM tersebuttidak memenuhi konsep entitas bisnis karena harta pribadi dan usaha tidak dipisahkan. Hanya satupengusaha UMKM yaitu Cap Warung yang telah menyusun laporan keuangan yaitu berupalaporan laba rugi saja. Dan sistem pencatatan keuangannya masih berbasis kas.
Determinan Cash Holdings dan Excess Value Wahyuni, Iis; ., Soeratno; ., Suyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.05 KB) | DOI: 10.37641/jiakes.v5i1.17

Abstract

This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.This research aim to analyze the determinants of cash holdings and the excess value on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period.Model research analysis using Structural Equation Modeling (SEM). The independent variables are firm size, leverage, cash flow, net working capital and growth equity. And the dependent variable is the excess cash holdings and value. This study uses panel data from 320 observational data of companies that have been listed in the Indonesia Stock Exchange in the period 2011-2015. The results showed that 1) cash flow, net working capital have significant effect on cash holdings. 2) leverage, firm size, growth equity doesn’t have significant effect on cash holdings. 3) cash holdings have significant effect on the excess value. 4) cash flow, net working capital, leverage doesn’t have significant effect on the excess value. 5) firm size, growth equity doesn’t have significant effect on the excess value.
Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Upaya Meningkatkan Pengendalian Intern Wahyuni, Iis; Wulan, Ratna Sekar
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.339 KB) | DOI: 10.37641/jiakes.v7i1`.204

Abstract

Raw material inventory control is a problem issue faced by manufacturing companies where the balance of raw material inventory based on company records is not relevant to the balance of raw material inventory in the warehouse. The company must control the raw material inventory balance effectively. Control of raw material inventory systems can be measured when the recorded data are of equal amount when compared to the physical materials in the warehouse. This study is aimed at investigating how companies control its system of accounting for raw material inventories as an effort to improve internal control. The method applied in this study is qualitative descriptive analysis. The result of the study show that when a company uses a system of accounting for raw material inventories starting from the procedure for receipt of raw material inventories from suppliers to the procedure of raw material inventory in the warehouse. The company can get the order of raw materials that are ordered from the supplier, facilitating the fulfillment of raw materials needed in the production division, minimizing the loss of raw materials in warehouses, increasing the relevance of stock data in systems with stock in warehouses. Still, there are violations to the procedures found, most specifically in the procedure for requesting goods in the warehouse and returning warehouse goods. These violations are due to the flexibility of the standard procedures and warehouse access that is found rather loose to the production division, so as to cause the difference in stock between the stocks of raw material in the warehouse with the stock of raw materials in the system. We can conclude that the increasing internal control of raw material inventories will result in the more effective and efficient costs incurred by the company because it minimizes the risk of fraud and negligence of work.
THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY Iis Wahyuni; Hadi Sutomo
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.102

Abstract

ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of ​​Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.
THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY Iis Wahyuni; Hadi Sutomo
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.102

Abstract

ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of ​​Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.
Co-Authors ., Soeratno Agus Nugroho, Agus Hadi Sutomo Suyanto Suyanto Wulan, Ratna Sekar