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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Ilmiah ESAI Neraca Manajemen, Akuntansi, dan Ekonomi
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Economics, Econometrics & Finance Environmental Science

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Journal : Jurnal Ilmiah ESAI

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An Evaluation of Accounting Problems for SMEs with GAP Analysis Method Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.938

Abstract

Most SMEs lack of understanding in preparing the financial statement as well as finance and accounting knowledge. Financial statements are necessary to find out information of financial position, financial performance, and cash flows of an entity that is useful to a large number of users in making economic decisions. It is assumed that the reluctance of SMEs is caused by the accounting cycle that is too burdensome and time-consuming and that it needs persons with special skills to manage it. This study was aimed at analyzing the gap between the quality of the design cycles and the expected design with the quality of simple accounting model expected by SMEs. The samples were obtained through purposive sampling method with 30 businessmen of SMEs (trade, Industry and services) that rarely prepare the financial statements. The data were collected through field survey with questionnaires and interviews. The data were analyzed using the GAP method. The results of this research note that all values in each dimension of GAP are negative, and the expectation value is greater than the perception value. The respondents were dissatisfied with the process / accounting cycle. This means that the design cycle used by regular public accounting is not done by the SMEs on the grounds that the cycle is too long, too complicated and time-consuming as well as the absence of the human resources with accounting expertise. Keywords: GAP Analysis, Cycle, Accounting Design, SMEs, Perceptions, Expectations.
Global Warming" in the Perspective of Environmental Management Accounting (EMA) Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 7 No 1 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i1.993

Abstract

Global warming issue that has been greatly emerged is fully realized by the society, including business society, one of the causes of global warming is excessive nature exploitation done by all of us, including bussiness society. Increased public green awareness has encouraged business to consider environmental effects of their activities and also to take environmental matters into decision making. This paper addresses this concern by discussing environmental management accounting (EMA) as a means to separately identify, quantify, analyse and interpret corporate environmental aspects. EMA techniques for costing analysis, investment evaluation and performance measurement also presented. Keywords :    Global warming, environmental management accounting (EMA), Techniques EMA.
Co-Authors Atena Purnama Sari Damayanti Damayanti Damayanti Meylan Adisti Ridwan Tika Rusmianto Rusmianto Yane Nurhaliezah