Lydia Setyawardani
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

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PERSEPSI AKUNTAN PUBLIK TERHADAP ISU-ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK PEREMPUAN Astri Fitria; Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i2.301

Abstract

The purpose of this research is to analyze the perception among men and women in accountant public profession and also the s perception difference about women’s issues among them. The issues are chances for female accountant, treatment to female accountant, the acceptance to  female  accountant, commitment of female  accountant, and special accommodation for female accountant. The results of the field research show that there are no significant differences for all the issues. Between female or male accountant have fair perception that between female and male  accountant have equality in  chances, acceptance, commitment, and for the special accomodation. Both  also have the same oppinion that there are no sexual harassment and different treatment to female acountant.
PRAKTEK PEMBUKUAN DOUBLE ENTRY BAGI PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN DENGAN MICROSOFT EXCEL BERBASIS SAK ETAP Emi Kusmaeni; Endah Sulistyowati; Lydia Setyawardani
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1176.137 KB) | DOI: 10.24034/kreanova.v1i2.5037

Abstract

SAK ETAP as a result of modifications that are adapted to conditions in Indonesia and have been made simplified more concise to facilitate the Small and medium-sized businesses. The results of financial data in the form of an annual balance sheet that illustrates the financial position, debt and capital at the end of the financial year as financial accountability. Journal for daily transactions recorded chronologically according to the date of transaction occurrence. In this case the preparation has been arranged based on the application of SAK ETAP. In reality, many small and medium-sized businesses do not implement SAK ETAP properly, distrust is based on the reluctance of business people to take risks to change the habits of the existing financial order from the start and assume the adoption of SAK ETAP is ineffective and has no impact on financial conditions. In this activity, the recording process will be socialized using simple bookkeeping and Microsoft Excel so that automatically in producing financial reports quickly and accurately. After participating in the socialization, understanding, and application of SAK ETAP, we hope that small and medium-sized businesses entrepreneurs can focus on developing their business without worrying about specific administrative or operational constraints in terms of preparing their financial statements at least in accordance with SAK ETAP. The application of the SAK ETAP helps make it easier to determine the outlook of small and medium-sized businesses before applying for a loan and getting a larger loan to use in developing their business.