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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

Penerapan Pelaporan Dan Penyajian Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Wigiyanti; Ashar Basyir
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1365

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the country's economy so there is a need to empower and improve the MSME system. MSMEs are still focused on their operational activities so that financial recording and reporting is neglected. The Financial Accounting Standards Board-Indonesian Accountants Association (DSAK-IAI) has prepared Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) to help MSMEs achieve financial literacy, as well as optimize opportunities and maximize their business performance. The objectives of this research are; understand the reporting and presentation of the implementation of Financial Accounting Standards for Micro, Small and Medium Entities at Wesh Wash Laundry. This researcher used a descriptive qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. In implementing reporting and presentation based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Based on research results, MSME business actors have not fully implemented reporting and presentation based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM), there are several account items that are not recorded and are not presented in the company's financial reporting.
Pengaruh Literasi Akuntansi Dan Pemasaran Online Terhadap Keberhasilan Usaha Bagi Pelaku UMKM Ashar Basyir; Ghina Kemala Dewi; Wigiyanti
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2036

Abstract

Accounting literacy is the understanding of transactions that require management to make critical accounting considerations, explain financial transactions, make decisions, and justify why decisions are made as well as the consequences of management decisions. This study aims to determine the influence of applying accounting literacy and online marketing on business success and the challenges faced by SMEs (Micro, Small, and Medium Enterprises). The independent variables used in this study are accounting literacy and online marketing, while business success is the dependent variable. The sample used in this research was obtained using saturation sampling method, where all members of the entire population were used as samples. The analytical technique used in this study is multiple linear regression analysis and hypothesis testing using SPSS software v.23. The results of this study indicate that the application of accounting literacy yielded a partial t-test result with a calculated t-value of 0.880 < tabular t-value of 2.052 with a significance level of 0.387 > 0.05, thus it can be concluded that H1 is rejected which means there is no influence of Accounting Literacy on Business Success. Online marketing yielded a partial t-test result with a calculated t-value of 3.022 > 2.052 and a significance value of 0.005 < 0.05, meaning H2 is accepted which means there is an influence of Online Marketing on SME Business Success in Caringin Village. Simultaneous testing (F test) of the third hypothesis, which is that accounting literacy and online marketing influence business success, showed a significance value of 0.000 < 0.05 and an F-value of 13.119 > tabular F-value of 3.34. This indicates that both accounting literacy and online marketing variables simultaneously influence business success. This can improve financial management of SMEs, facilitate SMEs in obtaining funding, expand market reach, improve cost efficiency of SME promotion, and enhance profitability and competitiveness of SMEs.