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All Journal Jurnal SOLMA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business COMMENT: Journal of Community Empowerment Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Sriwijaya Accounting Community Services
Muhammad Teguh Kuncoro
Universitas Muria Kudus
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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ENHANCING FINANCIAL STATEMENT QUALITY : THE MODERATING EFFECT OF HUMAN RESOURCE COMPETENCY IN IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS Salisa, Naila Rizki; Ashsifa, Izza; Kuncoro, Muhammad Teguh; Prasetyaningrum, Indah Dwi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3821

Abstract

Financial statements serve as crucial information for decision-making. Despite implementing Financial Accounting Standards (SAK) EMKM and ETAP by the Institute of Indonesian Chartered Accountants (IAI), many Micro, Small, and Medium Enterprises (MSMEs) still fail to align their financial statements with these standards. Consequently, the financial statements generated lack the necessary information and consistency, posing difficulties in making meaningful comparisons. The objective of this research is to investigate the impact of financial accounting standards implementation on the quality of financial statements, considering the moderating variable of human resource competency Data collection involved questionnaires targeting all MSMEs registered with the Manpower, Industry, Cooperatives, Small and Medium Enterprises Office in Kudus Regency (totaling 17,284 MSMEs). The research adopted a convenience sample method to collect data, and data analysis was conducted using structural equation modeling (SEM) with path analysis conducted through SMART PLS 4.0. The findings indicated a positive impact of financial accounting standards implementation on the quality of financial statements. However, human resource competency was found unable to moderate this impact. This research contributes valuable insights to MSMEs, affirming that adherence to financial accounting standards, particularly SAK EMKM and ETAP, can enhance the quality of their financial statements.
HOW GEOPOLITICAL, CREDIT AND FINANCIAL RISKS DEFINE ASEAN BANKS’ PERFORMANCE? Andriani, Evana; Ashsifa, Izza; Kuncoro, Muhammad Teguh
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4297

Abstract

The banking sector is essential to the global economy, functioning as a central financial hub responsible for allocating funds, providing essential services, and assessing economic health. However, this pivotal role exposes banks to various risks, including geopolitical, credit, and financial risks. These risks arise from the banking sector’s role as a financial facilitator, its global reach, and its handling of complex financial instruments. A quantitative approach is employed in this research, utilizing multiple regression analysis to analyze the impact of geopolitical, credit and financial risks on bank performance in the ASEAN region. The data analyzed from 2013 to 2022, using a purposive sample yielding 690 samples, reveals that geopolitical risk, credit risk, and financial risk have a negative impact on bank performance. These findings offer valuable insights for policymakers and regulators, informing the development of targeted regulations to address the specific risk landscape faced by banks and potentially enhancing financial stability.
Co-Authors Alfiyani Nur Hidayanti Andriani, Evana Indah Dwi Prasetyaningrum Izza Ashsifa Nafi’ Inayati Zahro Naila Rizki Salisa Tristianto, Tristianto Ulva Rizky Mulyani