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All Journal SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Ekopedia: Jurnal Ilmiah Ekonomi
Aji Ahmadi Sasmi
Universitas Negeri Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pembinaan Pelaporan Keuangan Untuk UMKM Wilayah Jakarta Timur Hafifah Nasution; Hera Khairunnisa; Etty Gurendrawati; Aji Ahmadi Sasmi
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 3 No. 1 (2020): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/syukur_vol2/is2pp31-38

Abstract

MSMEs as a business entity need reports in decision making. This decision is at least useful for the owner of the MSME itself. Information that can be retrieved is by knowing the ending balance of the business activities profit or loss. This service activity aims to provide knowledge and skills of MSME actors in a basic financial accounting environment. In the long term, making MSME financial reports can also be useful for seeking funding from banks or investors. This service program consists of several implementation stages: (1) Planning stage: this stage is for mapping problems carried out by the proposing team; (2) Implementation stage: this stage is for realizing solutions to partner problems identified at the beginning of this proposal; (3) Evaluation stage: this stage is an evaluation of activities and making reports on the results of PKM activities. The results of the evaluation of this activity indicated that the participants' ability regarding financial reporting for MSMEs increased. This can be demonstrated by the results of the practice questions given after the presentation of the material by the speaker.
Pengaruh Reaksi Pasar, Manajemen Laba, dan Audit Delay Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Anisyha Wiendha Antoro; Ratna Anggraini; Aji Ahmadi Sasmi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jk0bdx45

Abstract

This study aims to examine and understand relationship between market reaction, earnings management, and audit delay on the timeliness of financial reporting. The population of this study consists of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this study is purposive sampling, resulting in 162 observations. Data analysis was conducted using logistic regression analysis and processed with SPSS version 25. The results of this study indicate that market reaction and earnings management do not have a significant effect on the timeliness of financial reporting, while audit delay has a negative effect on the timeliness of financial reporting. These findings suggest that market reaction and earnings management are not the main factors in determining the timeliness of financial reporting. Meanwhile, audit delay indicates that companies experiencing higher levels of audit delay tend to have lower levels of timeliness in financial reporting. This study provides practical implications for companies, auditors, and stakeholders to enhance the efficiency of financial reporting and audit processes to ensure timely reporting in compliance with regulatory requirements.
Co-Authors Anisyha Wiendha Antoro Etty Gurendrawati Hera Khairunnisa Nasution, Hafifah Ratna Anggraini