Article Per Year (5 Year)
p-Index From 2021 - 2026
10.24
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Unes Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Procuratio : Jurnal Ilmiah Manajemen Kajian Akuntansi Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia JURNAL MUTIARA AKUNTANSI International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi SOSEK: Jurnal Sosial dan Ekonomi JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Social Responsibility Projects by Higher Education Forum Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Akuntansi Prima Indo-MathEdu Intellectuals Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research National Conference on Applied Business, Education & Technology (NCABET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Studi Multidisipliner: Jurnal Kajian Keislaman AJCD
Ovami, Debbi Chyntia
Universitas Muslim Nusantara Al-Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 100 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AJCD

 1 
The behavior of SMEs in Implementation of financial accounting standards for SMEs to increase performance Debbi Chyntia Ovami; Rangga Pangestu; Alistraja Dison Silalahi; Ratna Sari Dewi
AMCA Journal of Community Development Vol. 3 No. 1 (2023): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v3i2.203

Abstract

SMEs are one of the driving forces of the Indonesian economy with abundant resources that have not been fully utilized. The role of SMEs is very important, so it must be considered how to improve the performance of these SMEs, namely through financial reports, the main problem in developing these businesses is financial management. SMEs are not yet aware of the importance of financial statements in a company because of limited information and knowledge about accounting. In the era of society 5.0 is a new era, where SMEs must be able to seize the golden opportunities to improve their business performance. To overcome the challenges, SMEs must make financial reports in accordance with the applicable financial accounting standards. With financial reports, SMEs can measure business performance and can be used as a basis for banks to assess the feasibility of SMEs. Based on these conditions, the purpose of this study is to analyze the behavior of SMEs towards the interest in implementing financial accounting standards for SMEs in improving their business performance. There are four factors that determine the interest of SMEs in implementing financial accounting standards for SMEs, namely performance expectancy, effort expectancy, facilitating conditions and social influence. The results of the study show that performance expectations and support have a positive and significant effect on the intention to implement SAK EMKM,
Co-Authors A Halim Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Angga Anggia Sari Lubis, Anggia Sari Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Barutu, Herlinawati Bela Nanda Sari Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu Dewi Nurmala dewi nurmala Dewi Nurmala Dian Lestari Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution fauzi, indra Febrina Zega Fernanda Anggara Gadiez Salsabilla Panjaitan Galih Supraja Gaol, Rosanti Lumban Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Gunawan, Rahmad Halim, Norica Halim, Vivian Hardi Mulyono Hasibuan, Nikmatul Khoiriah Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Hrp, Wilda Sri Munawaroh Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Junawan Junawan Junita Putri Rajana Harahap Kartika Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi Lismardiana, Lismardiana M. Faisal Husna M. Khairil Amar Lubis Mega Amelia Putri Melvin Wira Winata Mhd Purwo Pranyoto Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Muhammad Dimas Alfahri Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Novennie Lusgiannivia Nur Aini Nurhafni Siregar Nurlayla, Indah Nurmala Dewi, Nurmala NURUL AZIZAH Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Putra Fahlevi Rafida Khairani Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Ritonga, Putri Ulina Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Santi Santi Saragi, Sofia Mahliza Sari Wulandari Sari, Saijuwita Sembiring, Salmia shara, yuni Sheerad Sahid Sheren Sheren Shita Tiara Siallagan, Sri Susanti Silalahi, Alistraja Dison Simangunsong, Adinda Olivia Simanjuntak, Cindy Anggraini Siregar, Horia Sitompul, Julana Sari Sri Arpaini Sri Fitria Jayusman Sri Rahayu Steward Christopher Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wirananda, Henny Andriyani Wisnu Darwanto Yuni Arti Yuni arti