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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Ilomata International Journal of Social Science Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Manajemen Kreatif dan Inovasi JER Asian Journal of Management, Entrepreneurship and Social Science
Ratri Paramitalaksmi
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JER

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Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Ratri Paramitalaksmi; Martinus Budiantara
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON COMPANY VALUE: Case Studies of Manufacturing Companies Listed on the Indonesia Stock Exchange from 2021 - 2024 Nur Rohma Puspitasari Nur Rohma Puspitasari; Ratri Paramitalaksmi
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2043

Abstract

This study aims to investigate the effect of GCG, proxied by institutional ownership and independent commissioners, as well as CSR disclosure variables based on GRI Standard 2021 on the value of manufacturing companies listed on the IDX for the period 2021-2024. It uses a quantitative approach, with secondary data from annual and sustainability reports. The sample selection was conducted using purposive sampling techniques and resulted in 30 companies out of a total of 118 manufacturing companies. Data analysis was performed using multiple linear regression with SPSS version 27. The results showed that institutional ownership did not have a significant effect on company value, while independent commissioners had a positive effect. In addition, CSR disclosure was found to have no significant effect on company value.
Co-Authors Diana Airawaty Hadjija Dewi Aviva Martinus Budiantara Melania Putri Baga Nur Rohma Puspitasari Nur Rohma Puspitasari Silfester Odi Srigid Marini Vinsensius Engelbertus Lado Wuku Astuti Wuku Astuti Yudas Tadius Andi Candra