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Lusy Lusy
Darma Cendika Chatolic University
Economics, Econometrics & Finance Social Sciences

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Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Untuk Menunjang UMKM Lusy Lusy; Yustinus Budi Hermanto; Agung Yohanes
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5758

Abstract

This study aims to test the factors that influence the quality of financial statements, on the sustainability of MSMEs. This study explains the effect of human resource competencies, the application of financial accounting standards (SAK) on the quality of financial statements through information technology. This study uses a quantitative approach to test hypotheses. The population of this research is MSME actors on the slopes of Mount Arjuna. Stages of this research method (a) distributing questionnaires; (b) tabulating data; (c) conduct data validation; and (d) conduct data analysis and processing. Data is processed using Smart PLS 2.0. From the results of the R Square value for the quality of financial statements of 0.39. The information technology variable obtained a number of 0.405. The F test results show that the existing model is feasible to be used in this study. Based on the results of hypothesis testing, it was found that (1) the competence of human resources affects the quality of financial statements; (2) the application of SAK affects the quality of financial statements; and (3) Information technology affects the quality of financial statements. The mediation testing shows that information technology does not mediate both human resource competencies and the application of SAK to the quality of financial statements. Keywords : Sustainability, MSME, Quality of Financial Statements..
KINERJA BANK PERKREDITAN RAKYAT (BPR) DALAM PENGUATAN UMKM Lusy Lusy; Maria Widyastuti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6876

Abstract

BPRs play an important role in strengthening the MSME economy. When the MSME sector has difficulty dealing with capital, they need the role of BPR for their business continuity. This study uses a qualitative descriptive approach by conducting observations and interviews with the BPR in Sidoarjo Regency and SMEs. The stages of research carried out include: (1) identifying the role of BPR; (2) conduct an in-depth analysis of the role of BPR in providing financial access to MSME actors; (3) conduct an analysis of BPR systems and procedures in providing financial access to MSME actors; (4) analyzing the service products offered by the BPR; and (5) reconstructing the various roles of BPRs to enhance the role of BPRs in improving the performance of MSMEs. The results of the study indicate that BPR plays a very important role in improving the performance of MSMEs. Even though it has played a role, in order to create business continuity, it is necessary to reconstruct the role of BPR in improving the performance of MSMEs, including: (1) Assistance to MSME actors related to innovation in the use of technology that can support the promotion of MSME products; (2) Assistance in the form of training related to strategies for creating different and distinctive products, in order to have a comparative advantage; (3) Assistance in the form of training related to customer service; and (4) capital building assistance in the form of management assistance and business supervision to customers.
Co-Authors Agung Yohanes Maria Widyastuti Yustinus Budi Hermanto