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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Bisnis Jurnal Akuntansi
Dekeng Setyo Budiarto
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Economics, Econometrics & Finance

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The Role of Market Orientation, Financial Competence, Government Support For SME’s Innovation and Competitiveness Dian Indri Purnamasari; Fefra Irawati; Dekeng Setyo Budiarto
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.958

Abstract

The Covid-19 pandemic that has attacked all countries has made various businesses suffer losses, especially small businesses. Small businesses need the right strategy to be competitive in the market. This study will examine whether market orientation, financial competence, government support, and innovation are antecedents of the competitiveness of SMEs. This study uses 124 SMEs owners as research respondents. Questionnaires were administered offline and online and analyzed using Smart PLS to prove the hypothesis. The results show that the roles of market orientation, financial competence, government support, and innovation are the antecedents of innovation. This research has implications for the government to provide full support to SMEs owners to survive in the face of environmental uncertainty. Pandemi Covid-19 yang menyerang semua negara membuat berbagai bisnis mengalami kerugian, terutama usaha kecil. Usaha kecil membutuhkan strategi yang tepat untuk dapat bersaing di pasar. Studi ini akan mengkaji apakah orientasi pasar, kompetensi keuangan, dukungan pemerintah, dan inovasi merupakan anteseden dari daya saing UKM. Penelitian ini menggunakan 124 pemilik UKM sebagai responden penelitian. Kuesioner diberikan secara offline dan online yang dianalisis menggunakan Smart PLS untuk membuktikan hipotesis. Hasil penelitian menunjukkan bahwa peran orientasi pasar, kompetensi finansial, dukungan pemerintah, dan inovasi merupakan anteseden inovasi. Penelitian ini memberikan implikasi kepada pemerintah untuk mendukungan penuh pemilik UKM agar mampu bertahan dalam menghadapi ketidakpastian lingkungan.
Important Factors Influencing Audit Quality And Audit Opinion Dekeng Setyo Budiarto; Dicky Prasetya Nugraha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.7892

Abstract

Agency theory explains that there is a conflict of interest between shareholders and company managers because of the different amounts of information. External auditors who were independent third parties can mediate to reduce this problem. This research examines the influence of solvency, audit lag, and good corporate governance on audit quality and opinion. The object of this research is 47 banks listed on the Indonesia Stock Exchange. The data used are financial reports published from 2018-2022. The analysis results show that only 35 banks meet the criteria as samples. The research results show that audit lag does not affect audit opinion, while the hypothesis significantly impacts both audit lag and audit opinion. This research provides recommendations to shareholders and company owners to improve governance to obtain an audit opinion that meets expectations.
Maximizing the Characteristics of Qualitative Financial Statements of MSMEs in Bantul Regency Nusron, Lulu Amalia; Clara Annisa Hendrawati Putri; Dekeng Setyo Budiarto
Jurnal Akuntansi Vol. 15 No. 3 (2025): Vol. 15 No. 3
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.3.197-206

Abstract

This study investigates the influence of human resource competence, the utilization of accounting information systems, and the implementation of SAK EMKM on the qualitative characteristics of financial statements among micro, small, and medium enterprises (MSMEs) in Bantul Regency, Indonesia. A quantitative approach was adopted, utilizing primary data collected from 120 MSME owners and operators through an online questionnaire distributed via Google Forms. Respondents were selected using purposive sampling. The data were analyzed using descriptive statistics, validity and reliability testing, and multiple linear regression analysis with the aid of SPSS version 25. The results reveal that human resource competence, accounting information systems, and the implementation of SAK EMKM significantly and positively impact the qualitative characteristics of MSME financial statements. These findings emphasize the critical role of improving human resource capabilities, leveraging accounting information systems, and applying relevant financial reporting standards to enhance the quality of financial reporting in the MSME sector.
Co-Authors Clara Annisa Hendrawati Putri Dian Indri Purnamasari Dicky Prasetya Nugraha Fefra Irawati Lulu Amalia Nusron