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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara International Journal of Accounting & Finance in Asia Pasific
Tinneke EM Sumual
Universitas Negeri Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENERAPAN SAK EMKM DAN SIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN TONDANO SELATAN Princessa Anastasia Sumual Princessa; Miryam Pingkan Lonto; Tinneke EM Sumual
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1504

Abstract

MSMEs are an important sector in the Indonesian economy, but the quality of financial reports is often low due to the suboptimal implementation of SAK EMKM and Accounting Information Systems (AIS). This study aims to analyze the effect of the implementation of SAK EMKM and SIA on the quality of financial reports of MSMEs in South Tondano District. The study used a quantitative approach with a survey method. A sample of 75 MSMEs in the food and beverage sector was determined using the Slovin formula. Primary data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test with the help of SPSS version 25. The results of the study indicate that: (1) SAK EMKM has a positive and significant effect on the quality of financial reports (p = 0.041), (2) SIA has a positive and significant effect on the quality of financial reports (p < 0.001), and (3) SAK EMKM and SIA simultaneously have a significant effect on the quality of MSME financial reports (p < 0.001). This study concludes that the implementation of accounting standards and the use of AIS play an important role in increasing the reliability, accuracy, and relevance of MSME financial reports.
Strategy Formulation for Increasing the Social Capital of Women in Small Scale Industries Rahel Widiawati Kimbal; Tinneke EM Sumual
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1875

Abstract

This research aims to find a strategy formulation for strengthening women's social capital in small-scale industries. Given that the power of social capital has started to dissolve and weaken along with the current modernization, the design of a strategy should be a crucial capital in the continuation of small scale companies integrating women as pillars of the family economy. Therefore, a formulated strategy is needed to strengthen social capital in small scale industries. With a case study on the Kacang Tore small industry, this study used a qualitative research methodology. To gather data, a triangulation approach of observation, interviews, and documentation was used. The stepwise forward model developed by Spradley is used in this study's data analysis. The results identifie various strategies to strengthen women's social capital in terms of trust, networks, reciprocity, values and norms. Keywords: Formulation, Small Scale Industries, Social Capital, Strategy, Strengthening, Women
Co-Authors Miryam Pingkan Lonto Princessa Anastasia Sumual Princessa Rahel Kimbal