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All Journal Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi Jurnal Ekuilnomi Jurnal Ekonomi
Robertus Ary Novianto
Universitas Widyatama
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PELAPORAN KEUANGAN UMKM BERKUALITAS (Survei pada UMKM Peternak di Indonesia) R. Ait Novatiani; Robertus Ary Novianto; Rita Yuniarti; Diana Sari; Nuryaman; Bachtiar Asikin
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.703

Abstract

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the factors that influence the quality of MSME financial reporting include factors of accounting understanding and human resource competence.
Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung) R. Ait Novatiani; Diana Sari; Nuryaman; Bachtiar Asikin; Rita Yuniarti; Robertus Ary Novianto
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.777

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.
IMPLICATIONS OF DEBT TO ASSET RATIO, RETURN ON EQUITY AND PRICE TO BOOK VALUE ON STOCK PRICES (Study In The Consumer Goods Industry Sector Listed On The Idx For The Period 2017 – 2021) Tetty Lasniroha Sarumpaet; R. Ait Novatiani; Veronica Christina; Bachtiar Asikin; Robertus Ary Novianto
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the correlates Price to Book Value to Stock Prices, Return on Equity, and Debt to Asset Ratio in manufacturing firms in Indonesia's consumer products manufacturing sector. The Composite Stock Price Index (IHSG) decreased constantly for 5 (five) sequential years as a result of the phenomenon of manufacturing businesses in the consumer products industry sector. By performing out descriptive investigations, confirming in describing the status of manufacturing firms in the consumer products industry sector, and examining research factors, this kind of study aims to confirm the comparability between theoretical and empiric. The sample assessed was comprised of 25 firms listed using a purposive judgment selection technique from either the research population of 53 manufacturing companies in the consumer products industry sector listed on the Indonesia Stock Exchange in 2017–2021, according to the following criteria: In 2017–2021, manufacturing businesses in the consumer durables industry sector registered on the Indonesia Stock Exchange, undertook an IPO before 2017, published financial reports during 2017–2021, and never reported a loss. Panel regression is the analytical method employed, the t-statistic test is used for partial hypothesis testing, and the F-statistic test used for simultaneous hypothesis testing. The study's results indicate that while Price to Book Value and Return on Equity both significantly affect stock prices, the Debt to Asset Ratio has no effect on stock prices.
Pengaruh Tata Kelola Koperasi Terhadap Kinerja Keuangan R. Ait Novatiani; Robertus Ary Novianto; Veronica Christina; Bachtiar Asikin; Tetty Lasniroha Sarumpet
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.795

Abstract

Kinerja keuangan ialah suatu keadaan atau mencerminkan kemampuan suatu organisasi dalam pengelolaan serta mengalokasikan sumber daya yang dipunyai organisasi tersebut. Tata kelola koperasi yang baik merupakan bagian faktor  utama yang bisa mendukung kinerja keuangan. Tujuan dari riset yang dilakukan adalah menganalisis tata kelola koperasi, kinerja keuangan serta menganalisis pengaruh tata kelola koperasi terhadap kineja keuangan. Teknik penentuan sampel yang dipergunakan ialah simple random sampling sehingga diperolah 68 koperasi simpan pinjam di kota Bandung. Hasil riset membuktikan riset membuktikan tata kelola koperasi simpan simpan sudah baik serta kinerja keuangan sudah baik. Selain itu juga bahwa tata kelola koperasi berpengaruh terhadap kinerja keuangan, membuktikan bahwa tata kelola koperasi yang tercermin dalam transparansi, akuntabilitas, kewajaran, pertanggungjawaban serta kemandirian bisa mengubah kinerja keuangan menjadi baik
Analisis Hubungan Kepatuhan Laporan Keberlanjutan Terhadap Peraturan OJK Dengan Kinerja Perusahaan Aida Wijaya; Robertus Ary Novianto
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2348

Abstract

Indonesia entered into Paris Agreement in 2015, which showed the serious intention of the government to commit to the implementation of activities that support sustainability in the environment, and society, as well as good governance. To accelerate the implementation, the Indonesian government encouraged all stakeholders in the society to get involved, starting with issuing Financial Services Authority regulation No.51/OJK.03/2017, with some listed companies as the first target to carry out sustainable activities and prepare the Sustainability Report. This study aims to analyze the relationship between sustainable activities reported in the Sustainability Report as regulated by the Financial Services Authority in the FSA regulation No. 51/OJK.03/2017 and the company’s performance using ROE as proxy. In 2021 Indonesian government issued another regulation, that was the SE OJK no. 16/SEOJK.04/2021 which explained that the sustainability report was inseparable with financial report. The point was that sustainability activity should influence a company’s performance. The population of this research was the listed companies classifed in the consumer non cyclicals sector, from which 30 samples were taken using purposive sampling techniques. Based on statistical testing using the regression method, the result showed that the  Sustainability Report do not have significant influence on the ROE. This condition could mean that the sustainable activities carried out by the companies was not significant enough to influence the performance.
Co-Authors . Nuryaman Aida Wijaya Bachtiar Asikin Diana Sari R. Ait Novatiani Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpet Veronica Christina M.P.P Yuniarti, Rita