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All Journal Jurnal Akuntansi Multiparadigma International Journal of Economics Development Research (IJEDR) Akuntansi dan Teknologi Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Mayasafitri, Rina
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi

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Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
The Role of Financial Constraints in The ESG Performance and Financial Performance Relationship Wulandari, Renny; Mayasafitri, Rina; Febriati, Febriati
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.14898

Abstract

Purpose – This study is to determine the influence of ESG performance on a financial performance, considering financial constraints encountered by the company. Design/Methodology/Approach – Using a sample of businesses listed on the Indonesian Stock Exchange between 2017 and 2023, regression with moderate regression analysis is the methodology employed. Findings – The results of the study prove that a company's ESG performance can increase its profitability and that financial constraints do not influence or moderate the effect of ESG performance on financial performance. Research limitations/Implications – The Financial Services Authority (OJK) and the IDX can evaluate whether the sustainability reporting mandate places an additional burden on financially constrained companies or whether it can actually help companies gain access to green financing. The results of this study can be used as a preliminary reference in formulating a more targeted incentive scheme for companies committed to ESG, especially for companies with financial constraints. Keywords: ESG Performance, Financial Constraint, Financial Performance, Indonesia, Sustainability
Co-Authors Abda Abda Ali Afif Aris Setiawan Dwi Widyastuti, Reni Endang Kristiawati, Endang Febriati, Febriati Hidayatullah, Ramdani Jaurino, Jaurino Muhammad Faisal Nadia, Christine Nurwijayanti Renny Wulandari Risal Risal Sari, Wilda Senara Ernawati, Rosalia Sri Rejeki, Yosepin Uray Andrey Indra Maulana Wilda, Yessi Wulandari Chairina, Septi Yahya, Rizki Fakhrul Yudistari, Yola