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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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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
Analisis Pertanggungjawaban Keuangan Pada Balai Penyuluhan Pertanian (BPP) Kecamatan Sengah Temila Wilda, Yessi; Dwi Widyastuti, Reni; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.617

Abstract

This research is motivated by the importance of accountability and transparency in budget management at the Agricultural Extension Center. The problem that occurs is the delay in submitting accountability reports (SPJ) which impacts the next budget submission. This study aims to analyze the financial accountability system at the BPP of Sengah Temila District, as well as identify supporting and inhibiting factors in its implementation. The method used is descriptive qualitative through observation, interviews and documentation studies. The results of the study indicate that the financial accountability system is in accordance with the rules, starting from management to reporting of Financial Accountability. Supporting factors include the number of human resources, the existence of activity plans and budgets, the existence of disbursement reports and a good relationship between the BPP of Sengah Temila District and the Department of Agriculture, Fisheries and Food Security of Landak Regency. While inhibiting factors include the majority of human resources majoring in agriculture and no accounting majors, limited infrastructure, unstable internet, delays in budget receipts to the BPP account.
TOWARDS MSME SUSTAINABILITY: THE ROLE OF ENTREPRENEURIAL COMPETENCE, INFORMATION TECHNOLOGY AND ACCESS TO CAPITAL Yahya, Rizki Fakhrul; Sari, Wilda; Mayasafitri, Rina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.940

Abstract

The primary aim of this study was to investigate how entrepreneurial abilities, IT, and financial backing influence the long-term survival of small and medium-sized businesses in Pontianak City. In order to conduct this study, a quantitative approach was utilised, with a survey used as the means of gathering data. The focus group included all SMEs in Pontianak City, and a total of 156 businesses were chosen through purposive selection. Data analysis was carried out using multiple regression analysis, with the help of SPSS software. The results revealed that entrepreneurial skills, IT, and access to funding all had a significant and beneficial impact on the resilience of SMEs. Additionally, having access to financial resources was singled out as a crucial element in fostering the growth and competitiveness of SMEs. This study has practical implications for policymakers and business owners seeking to create an enabling environment for the advancement and sustained success of SMEs in the digital age.
The Role of Financial Transparency and Green Innovation in Enhancing the Sustainability Performance of SMEs in Pontianak City Mayasafitri, Rina; Febriati, Febriati
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.7933

Abstract

Purpose –This study aims to examine the effects of financial transparency and green innovation on the sustainability performance of Micro, Small, and Medium Enterprises (MSMEs) in Pontianak City. This study specifically investigates whether transparent financial management practices and environmentally oriented innovation can enhance the sustainability performance of MSMEs. Methods – An explanatory quantitative approach through survey methods targeting MSME actors who utilize digital financial recording applications. Data are analyzed using multiple regression to test the causal relationships among variables. Findings - The results indicate that both financial transparency and green innovation have positive and significant effects on MSME sustainability performance. Financial transparency contributes to sustainability performance by strengthening accountability, improving decision-making quality, and enhancing stakeholder confidence. Green innovation also exerts a significant positive influence by improving resource efficiency, reducing environmental impacts, and strengthening business competitiveness. Furthermore, green innovation demonstrates a stronger effect than financial transparency, highlighting the growing importance of sustainability-oriented innovation in supporting the long-term performance of MSMEs. Implications - This study contributes to the growing body of literature on MSME sustainability by demonstrating that sustainability performance is influenced by both governance-related and innovation-related capabilities. In practical terms, MSMEs can adopt green innovation to improve business performance. For the Pontianak Office of Cooperatives and MSMEs as a partner, this research is expected to serve as a reference in designing coaching, training, and incubation programs that integrate financial transparency and green innovation. Originality - The novelty lies in the integrative model that combines two crucial factors, such as financial transparency and green innovation in driving MSME sutainability performance. By filling a regional empirical literature gap and offering a digital and green based practical approachm this study provides a contextual foundation for strengthening MSMEs more holistically.
Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Abstract

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.
DOES DIGITAL FINANCE BRIDGE FINANCIAL LITERACY AND MARKETING ORIENTATION TO FINANCIAL SUSTAINABILITY? Kristiawati, Endang; Sari, Wilda; Mayasafitri, Rina; Setiawan, Aris
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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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