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All Journal KEUNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Bisnis Mahasiswa Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
Nikmatuniayah Nikmatuniayah, Nikmatuniayah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : KEUNIS

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ANALYSIS OF THE IMPLEMENTATION OF MICRO, SMALL, AND MEDIUM ENTITY FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACTS ON THE FINANCIAL REPORT QUALITY OF SMALL AND MEDIUM-SIZED ENTERPRISES Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4504

Abstract

This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). The analysis technique used is multiple regression analysis. The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.
THE ROLE OF BUDGETARY PARTICIPATION, CLARITY OF BUDGET OBJECTIVES IN IMPROVING MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATION: AN EMPIRICAL STUDY IN UNIVERSITY X Rikawati, Rikawati; Korawijayanti, Lardin; Arbainah, Siti; Nikmatuniayah, Nikmatuniayah; Rois, Muhammad
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5291

Abstract

This research aims to evaluate the relationship between budgetary participation, clarity of budget objectives, and leadership style on managerial performance at the University X. The approach used is quantitative descriptive, with the collection of primary data through the distribution of online questionnaires to 47 respondents selected using purposive sampling.The data analysis tool used is Moderated Regression Analysis. The research findings indicate that budgetary participation and clarity of budget objectives have a positive impact on managerial performance. However, leadership style only reinforces the relationship between budgetary participation and managerial performance, while not significantly influencing the relationship between the clarity of budget objectives and managerial performance.These findings provide important insights that budgetary participation and clarity of budget objectives can be determinants of managerial performance, with leadership style playing a reinforcing role in this relationship. The implications of this research can be used as a basis for management to enhance performance by improving budgetary participation and clarity of budget objectives, taking into account the role of leadership style in this context
Co-Authors Andrini, Nur Intan Anugrahwati, Lilis Mardiana Arbainah, Siti Diantoro, Ayu Nugraheni Hartono Hartono jati handayani, jati Korawijayanti, Lardin Lutfiana, Luluk Mardiana A, Lilis MARDIANA, LILIS Marliyati Marliyati, Marliyati Muchlisin, Mohammad Nuryanti, Ummi Rikawati Rikawati, Rikawati Rois, Muhammad Yudhaningsih, Resi