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All Journal Jurnal Kesehatan Lingkungan indonesia MALIH PEDDAS Jurnal Manajemen Pendidikan (JMP) Jurnal Manajemen Pendidikan Scholaria: Jurnal Pendidikan dan Kebudayaan Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Tadbir : Jurnal Studi Manajemen Pendidikan MODELING: Jurnal Program Studi PGMI Pendas : Jurnah Ilmiah Pendidikan Dasar Cetta: Jurnal Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme CERMIN: Jurnal Penelitian Jurnal Paedagogy ELEMENTARY : Jurnal Inovasi Pendidikan Dasar JCA (Jurnal Cendekia Akuntansi) Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Inovasi Pembelajaran di Sekolah International Journal of Research in Education (IJRE) Journal of Education Research Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Educational Sciences Jurnal Pendidikan Sang Surya Prima Magistra: Jurnal Ilmiah Kependidikan JGK (Jurnal Guru Kita) Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research JIMPI: Jurnal Inovatif Manajemen Pendidikan PESHUM
Soedjono Soedjono
Staf Pengajar Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Journal : JCA (Jurnal Cendekia Akuntansi)

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Penerapan Pencatatan Akuntansi Berdasarkan SAK EMKM (Studi Kasus UMKM Kripik Kulit Ikan Patin) Islamiati, Nanda Elfrida; Nuraini, Fitri; Soedjono, Soedjono
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

Micro, small and medium enterprises (MSMEs) are one of the economic sector businesses that have an important role in advancing the economy in Indonesia. As a business operating in the MSME economic sector, of course it cannot be separated from the activities of preparing financial reports. However, in practice there are still many MSME players who have not prepared financial reports in accordance with Financial Accounting Standards. The purpose of this research is to find out how to prepare financial reports for the "Nyonya Patin" Leather Chips UMKM and carry out accounting records based on SAK EMKM. This type of research is qualitative descriptive research. The qualitative research method used is a case study approach. The results of this research indicate that the owner of the "Nyonya Patin" Leather Chips UMKM still does not carry out accounting records based on SAK EMKM and only records cash receipts and disbursements. By implementing SAK EMKM for the "Nyonya Patin" Leather Chips MSME, the financial reports are prepared using an accrual basic.
Pengaruh Ukuran Perusahaan, Komite Audit Dan Opini Auditor Terhadap Audit Report Lag Rochmah, Alfi Choirur; Nuraini, Fitri; Soedjono, Soedjono
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 1 (2023): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i1.3680

Abstract

Abstract Reliable financial reports must go through an audit process, but the length of time the audit can affect the timeliness in the issuance of financial statements so that it can cause the reduction of benefits for decision making. Therefore, the importance of timeliness in the submission of financial statements so that they can be used immediately in decision making. This study aims to determine the partial and simultaneous effect of company size, audit committee and auditor's opinion on audit report lag in property, real estate and building construction companies listed on the Indonesian stock exchange during 2014 to 2020. This research is an associative quantitative research. The sample in this study was determined by purposive sampling method, in order to obtain 42 companies for 7 years of observation. So the number of observations is 294 samples. The data analysis method used is multiple linear regression method. Based on the results of this study, it shows that company size has a significant positive effect on audit report lag with a significant value of 0.205 and the audit committee has a significant positive effect on audit report lag with a significant value of 0.006. Meanwhile, the auditor's opinion has no significant negative effect on audit report lag with a significant value of 0.305. Firm size, audit committee and audit opinion simultaneously have a significant effect on audit report lag with a significant value of 0.009. Keywords: Audit Report Lag, Company Size, Audit Committee, Auditor's Opinion
Co-Authors Achmad Buchori Adliroh, Adliroh Adya Hermawati Anggraeni, Lisa Anisah, Retnani Anita Nadzifah Anul, Klemensia Apriliya, Nurul Arbiyanti, Dwiani Arifin, Andi Dwi Aryo Andri Nugroho Cahyaningrum, Dewi Nur Darius, Erik Darojah, Darojah Dewi, Wahyu Candra Dian Wijayanti Dianingsig, Dianingsih Dianningsih, Dianningsih Endah Puspitosarie Ernita, Utari Farozi, Farozi Fikria, I'anatul Fitri Nuraini, Fitri Frastika, Lufi Ghufron Abdullah Hariyanti, Iis Harjiro, Harjito Harjito - Harni, Harni Hartanto, Kurniawan Widhi HERAWATI, LILIK Hermawan, Sulistyarto Himawan, Ariza Fadly HS, M.Ali I Made Sudana Ibrahim, Shofwan Arif Irawati, Nurul Islamiati, Nanda Elfrida Ismiati, Nanik Jati, Ratih Pramudya Kundiastuti, Kundiastuti Kurniawan, Matius Kurniawati, Zulianti Lisa Kustanti, Wiwik Lela Iman Ningrum, Lela Iman Martono, Rudy Maulana Saputra, Mochammad Sahrul Megaputra, Yudhistira Muhammad Prayito Mulyono, Pri Muntamah, Siti Mursalina, Siti Ari Mustika, Lutfia Richa Ayu Nafi'a, Ilman Nafiaty, Ida Nela Veristika, Nela Ngasbun Egar Ngurah Ayu Nyoman Murniati Nikmah, Siti Wasiatun Noor Miyono Novianto, Heru Nuansa Ayu Prisca Andini Nur Asmah, Nur Nur Endah Wahyuningsih Nurkhasanah Nurkhasanah Nurkolis Nurkolis, Nurkolis Nurul Aprillia Onny Setiani Patto Prawansyah Prasetio, Kukuh Adi Prasetyaningrum, Eni Pujoko, Pujoko Purnomo, Amal Puspitasari, Rahmayanti Putranto, Murdiansyah Indra Putri, Aliffia Kirana Putri, Intan Romana Qristin violinda Rahayu Puji Suci Rahayu, Yekti Intyas Rasiman Rasiman Ratih Setianingrum Retorika, Arziska Rina Ardani Riyatno, Yuli Rizki Fauzan, Rizki Rochmah, Alfi Choirur Rosadi, Ima Dwi Sabilla, Mamira Alda SATRIYAS ILYAS Sa’adah, Nurus Sekti, Ambar Setiyaningsih, Ambar Siti Asiyah Siti Khanifah, Siti Siti Rodiyah, Siti Sritini, Sritini Suasfifik, Dwi Ana Sudibyo, Yohanes Curie Wijayanto Sulistyorini, Emmelia Maria Sumastini, Sumastini SURVIVAL - - Suwarno Suwarno Suwarsi, Suwarsi Sya'ni, Athi Aliyatus Syair, Muhammad TEJAWATI, SARI Triyastuti, Novitasari Tumiyati, Tumiyati Umar, Farid Wahyudi, Miftah Sri WARTIIN, WARTIIN Wibawa, Bebet Adi Widya Kusumaningsih Wilarsati, Ari