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Nuril Badria
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Economics, Econometrics & Finance

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PERSEPSI PELAKU UMKM DAN SOSIALISASI SAK EMKM TERHADAP DIBERLAKUKANNYA LAPORAN KEUANGAN YANG BERBASIS SAK EMKM 1 JANUARI 2018 (Studi Kasus Pelaku UMKM Se-Malang) Nuril Badria; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTPenelitian ini bertujuan untuk mengetahui adanya perbedaan persepsipelaku UMKM terhadap diberlakukannya Laporan keuangan yang berbasis SAKEMKM 1 Januari 2018 serta mensosialisasikan SAK EMKM terhadp pelakuUMKM yang belum mengetahui SAK EMKM. Data yang digunakan dalampenelitian ini adalah data Primer, populasi penelitian yaitu pelaku UMKM dimalang sedangkan sampel penelitian yang diambil adalah pelaku UMKM bidangmakanan dan minuman. Teknik pengambilan sampel dilakukan menggunakanmetode purposive sampling. Hasil yang diperoleh dengan menggunakan ujiregresi linier berganda Y= 7.963 + 0,463 X1 + 0,594 X2, dan uji dari penelitianini menggunakan uji t. Hasil penelitian ini menunjukkan bahwa secara parsialpersepsi pelaku UMKM dan Sosialisasi SAK EMKM berpengruh signifikanterhadap penggunaan SAK EMKM.Kata kunci : Persepsi, Sosialisasi, Usaha Mikro Kecil dan Menengah, SAKEMKMABSTRACTThis study aims to determine the differences of perceptions of SMEs to theimplementation of Financial Statements based on SAK EMKM January 1, 2018and socialize SAK EMKM to SMEs perpetrators who do not know SAK EMKM.The data used in this study is Primary data, the study population is theperpetrators of SMEs in Malang while the sample research taken is theperpetrators of SMEs in the field of food and beverages. The sampling techniquewas conducted using purposive sampling method. The result obtained by usingmultiple linear regression test Y = 7.963 + 0,463 X1 + 0,594 X2, and test of thisresearch use t test. The results of this study indicate that partially perceptions ofSMEs and Socialization of SAK EMKM significantly influenced the use of SAKEMKM.Keywords: Perception, Socialization, Micro Small and Medium Enterprises,SAK EMKM
Implementasi Tanggung Jawab Sosial Perusahaan Melalui Pentuple Bottom Line Nuril Badria; Naimatul Hasanah
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to measure the achievement of business sustainability of PT. Bank Negara Indonesia Tbk through the pentuple bottom line. Pentuple bottom line, namely the reconstruction of the triple bottom line concept that helps create the implementation of corporate business sustainability, Triple bottom line consisting of profit, people and planet becomes pentuple bottom line consisting of people, profit, phenotechnology, planet, and Prophet (5P). This study is a non-positivist research, namely the postmodernist paradigm with the imaginary dialogue research method. The results of this study are the pentuple bottom line as a measure of the success of fulfilling social responsibility at PT. Bank Negara Indonesia Tbk. The hierarchical pyramid is a model of corporate obligations starting from people, profit, phenotechnology, planet, and prophet which are described in each stage. The first is people in the form of efforts made by BNI in providing benefits for stakeholders. Second, profit is an effort to achieve organizational performance. Third, Phenotechnology is the fact that the existence or phenomenon of information technology must be an important part of maintaining organizational survival. The four Planets are preserving the environment, nature must be strived for by BNI, and finally the Prophet is the balance of spirituality, mentality, or spirituality in the process of preserving life. Keywords: Reconstruction, Triple Bottom Line, Pentup Bottom Line Hierarchical Pyramid, Business Sustainability and Postmodernist Paradigm,
Co-Authors Naimatul Hasanah Nur Diana