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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Gizi dan Pangan Soedirman (JGPS) Molekul: Jurnal Ilmiah Kimia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Global Financial Accounting Journal Proceedings Series on Social Sciences & Humanities Journal of Economic, Business and Engineering (JEBE) Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Puji Lestari
Universitas Jenderal Soedirman
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono Supriono; Sri Hartiyah; Eko Suyono; Dona Primasari; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Abstract

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM
The Role of Village-Owned Enterprises in Improving Community Welfare in Gunungtawang Village, Selomerto District Romandhon Romandhon; Bambang Agus Pramuka; Puji Lestari
Proceedings Series on Social Sciences & Humanities Vol. 15 (2024): Proceedings of International Conference on Management, Accounting, Economics, and Bu
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v15i.936

Abstract

Background : The village-owned enterprise ( BUMDes ) "Sepoor Bridge" has been able to provide village revenue from the results of the clean water supply business unit, but has not been able to have a major influence on improving the general welfare of the community. Methods : This study used a descriptive qualitative approach, namely through observation, interviews, and documentation. Results : The Village-Owned Enterprise "Sepoor Bridge" still relies on one business unit and its revenue is still used to add equipment, channel installation tools, and payment for water sources. Conclusion : The Village-Owned Enterprise " Sepoor Bridge " can help the community save on clean water costs and make it easier to get it.
Co-Authors Agung Praptapa Agung Prayogi Bambang Agus Pramuka Christina Tri Setyorini Dona Primasari Eko Suyono Eliada Herwiyanti Hernayanti Hernayanti Irianing Suparlinah Lilik Handaya Eka Margani Pinasti Octisari, Sully Kemala Romandhon Romandhon Saryono Saryono Shabira Nurulizzah Sahida Sri Hartiyah Sri Lestari Supriono Supriono Suyata Suyata Thiya Septriana Warsidi Warsidi Wita Ramadhanti