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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova)
Endah Sulistyowati
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PRAKTEK PEMBUKUAN DOUBLE ENTRY BAGI PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN DENGAN MICROSOFT EXCEL BERBASIS SAK ETAP Emi Kusmaeni; Endah Sulistyowati; Lydia Setyawardani
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1176.137 KB) | DOI: 10.24034/kreanova.v1i2.5037

Abstract

SAK ETAP as a result of modifications that are adapted to conditions in Indonesia and have been made simplified more concise to facilitate the Small and medium-sized businesses. The results of financial data in the form of an annual balance sheet that illustrates the financial position, debt and capital at the end of the financial year as financial accountability. Journal for daily transactions recorded chronologically according to the date of transaction occurrence. In this case the preparation has been arranged based on the application of SAK ETAP. In reality, many small and medium-sized businesses do not implement SAK ETAP properly, distrust is based on the reluctance of business people to take risks to change the habits of the existing financial order from the start and assume the adoption of SAK ETAP is ineffective and has no impact on financial conditions. In this activity, the recording process will be socialized using simple bookkeeping and Microsoft Excel so that automatically in producing financial reports quickly and accurately. After participating in the socialization, understanding, and application of SAK ETAP, we hope that small and medium-sized businesses entrepreneurs can focus on developing their business without worrying about specific administrative or operational constraints in terms of preparing their financial statements at least in accordance with SAK ETAP. The application of the SAK ETAP helps make it easier to determine the outlook of small and medium-sized businesses before applying for a loan and getting a larger loan to use in developing their business.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Lisa Ayu Yuliana; Endah Sulistyowati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5756

Abstract

This research aimed to examine the effect of dividend policy, debt policy, and firm size on financial performance. The dividend policy was measured by Dividend Payout Ratio (DPR), the debt policy was measured by Debt Equity Ratio (DER), the firm size was measured by Logarithm Natural (Ln) total asset (SIZE), and financial performance was measured by Return On Asset (ROA). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 23 companies as the sample. Furthermore, the population was Food and Beverage companies listed on Indonesia Stock Exchange for 3 years (2019-2020). In total, there were 69 data. Within the data, there were 27 outliers. Therefore, only 42 data were analyzed. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded that dividend policy had a negative and insignificant effect on financial performance. In contrast, debt policy had a negative and significant effect on financial performance. On the other hand, firm size had a positive and significant effect on financial performance.
Co-Authors Lisa Ayu Yuliana Lydia Setyawardani