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All Journal BIP'S : Jurnal Bisnis Perspektif CONTABILITA: Journal of Accounting and Finance
Jeanne Asteria Wawolangi
Universitas Katolik Darma Cendika
Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Perusahaan Manufaktur Di BEI Saat Covid-19 Monica Liliani; Anita Permatasari; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i1.391

Abstract

At the time of the Covid-19 pandemic, there have been restrictions on economic activity nationwide. The restrictions also have an impact on business activities and will have an impact on the slowing economy of world economic growth, including Indonesia. When the LSSR (Large-Scale Social Restrictions) took place in several major cities in Indonesia, many companies from various sectors went bankruptcy. One of them is the manufacturing sector. Dividends can be the main attraction for investors (Kristian and Viriany, 2021). Dividend policy can also be influenced by several factors such as liquidity, leverage, and company size. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The research approach used is a quantitative approach. The data used in this study is secondary data. The sampling method used in this study was purposive sampling. The sample studied was 20 manufacturing companies. The results of this study are the first to state that the current ratio has an influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period. The second result states that the debt to equity ratio has no influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period. The third result stated that the size of the company has no influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period.
Measuring the Transparency of MSME Financial Reports: Evaluation of SAK EMKM Implementation at Toko Ide Elektronik in Surabaya Jeanne Asteria Wawolangi; Sephiana Ayu
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.852

Abstract

This study aims to describe and reconstruct the financial statements of an MSME, Toko Ide Elektronik in Surabaya, in accordance with the Financial Accounting Standards for Micro, Small, and Medium-Sized Entities (SAK EMKM) issued by the Indonesian Institute of Accountants. The research was motivated by the fact that the entity only kept simple cash-based records, did not separate business and personal transactions, and had not yet prepared structured reports such as a statement of financial position, statement of profit or loss, and notes to the financial statements. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation of 2023 transactions, then mapped into the SAK EMKM reporting format. The results show that the application of SAK EMKM allows MSMEs to present more reliable and comparable financial information, especially through the recognition of inventories, fixed assets, and monthly depreciation expenses, so that business performance and financial position can be measured more accurately. In addition, standardized reports increase accountability to external parties (banks, tax authorities, and business partners) and support better decision making by the owner. This finding confirms that SAK EMKM is an appropriate, simple, and implementable standard for MSMEs that have limited accounting literacy and human resources.
Co-Authors Anita Permatasari Deograsias Yoseph Yustinianus Ferdinand Martinus Sony Erstiawan Monica Liliani Panjaitan, Thyophoida W. S. Sephiana Ayu