Article Per Year (5 Year)
p-Index From 2021 - 2026
2.449
P-Index
This Author published in this journals
All Journal Jurnal Kesehatan Lingkungan indonesia JAM Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Journal of Sharia Economics Journal of Health Research Science Journal of Islamic Philanthropy and Disaster Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Gunung Djati Conference Series Research Horizon Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Riset Multidisiplin Edukasi
Lina Yulianti
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Research Horizon

 1 
The Effect of Accounting Training and Mentoring on SAK EMKM Compliance and MSME Business Performance Tripalupi, Ramadhani Irma; Yulianti, Lina
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.579

Abstract

Financial Accounting Standards for MSME are applicable to Indonesian MSMEs. However, preparing financial statements remains challenging due to limited accounting knowledge and the complexity of accounting processes. This study aims to examine the influence of accounting training with and without mentoring on the effectiveness of Financial Accounting Standards for MSME implementation and its implications for MSME business development. The research employed a quantitative experimental method involving halal MSME actors in Greater Bandung, divided into two groups: one receiving both training and mentoring, and the other receiving training only. Primary and secondary data were collected, and hypothesis testing was conducted using the Mann–Whitney test. Results indicate that accounting training combined with mentoring significantly improves the effectiveness of SAK EMKM implementation, with practical application limited to simple accounting and profit and loss reporting, and positively impacts business development through increased sales, profits, and customer numbers. Meanwhile, training without mentoring also affects SAK EMKM compliance, but its implications for business growth remain unclear. The study concludes that mentoring enhances the effectiveness of accounting training and supports MSME business development.
Co-Authors Aditama, Rila Agustin, Savitri Ahmad Aminudin Anshori, Rio Baehaqi, Muhammad Firman Yudhanegara FITRIA NURAINI Indrayani Rambe, Seprina Iwan Setiawan Jannah, Sabila Robbani Raudhatul Karmila, Risma Kris Linggardini Muhammad Haikal Hayatul Fazri Muslih, Amar Mustiah Yulistiani Nur Isnaini, Nur Onny Setiani Ponirah, Ade Rd. Amar Muslih Ridwan Effendi Rika Rahmawati Rinda Andayani Roosyiidah, Roosyiidah Ruhimat, Ii Sakinah, Gina Sinta Nurriyah, Laela Sophan Himawan, Irfan Tripalupi, Ramadhani Irma Yusniar Hanani Darundiati