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<![CDATA[Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan ]]>
<![CDATA[Rif’atul Fitriyyah]]>;
<![CDATA[As’adi As’adi]]>;
<![CDATA[Hermi Sularsih]]>
<![CDATA[ e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 9 No. 3 (2020): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah ]]>
Publisher : <![CDATA[Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi ]]>
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DOI: 10.22437/pdpd.v9i3.12527
<![CDATA[The purpose of this research is to know whether the financial statements of the business of love are in accordance with the SAK EMKM and to find out the obstacles in making reports. Data collection methods that will be carried out by researchers are: (1) Interview (2) Observation (3). Documentation. The results of interviews, observations and documentation carried out on the love business show that the business owner keeps records and makes bookkeeping reports. However, the owner admits that keeping records and compiling simple accounting reports is in accordance with the needs of the business owner. Recording and preparation of bookkeeping reports are still not in accordance with the science of accounting, because the recording does not show the stages like those in the accounting cycle and recording can only be understood by the business owner himself. The records carried out by Usaha Sayangan also do not show accurate results, because they do not carry out routine records and finances are still mixed with personal finances. Keywords: Accounting implementation SAK EMKM, Financial statement preparation]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL DAN TEKANAN KERJA TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK KOTA MALANG ]]>
<![CDATA[Asadi Asadi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v5i1.556
<![CDATA[Profesi auditor diberi kepercayaan dari klien dan pihak ketiga untuk membuktikan laporan keuangan yang disajikan sesuai dengan keinginan klien yang berdasarkan standar akuntansi keuangan. Kinerja auditor saat ini menjadi sorotan dari berbagai pihak. Terjadinya kasus-kasus yang menimpa auditor menimbulkan keraguan pengguna jasa audit terhadap akuntabilitas auditor. Banyak penelitian yang dilakukan untuk mengetahui kinerja auditor, namun peneliti saat ini menguji kecerdasan emosional dan tekanan kerja guna mengetahui kinerja auditor. Jumlah sampel penelitian ditentukan menggunakan metode acak sederhana artinya 70 orang auditor yang terdaftar memiliki kesempatan menjadi sampel penelitian ini, namun data yang dikembalikan responden yang mencukupi syarat untuk diolah berjumlah 39 kuesioner. Teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan nilai signifikan pada variabel kecerdasan emosional adalah 0,003. Nilai signifikan lebih kecil dari nilai probabilitas 0,05 yang berarti signifikan, variabel tekanan kerja menunjukkan bahwa nilai signifikan sebesar 0,017 lebih kecil dari probabilitas 0,05 berarti signifikan. Kecerdasan emosional dan tekanan kerja berpengaruh secara positif terhadap kinerja auditor]]>
<![CDATA[PENGARUH KUALITAS SDM DAN PENERAPAN SISTEM AKUNTANSI SAK EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN GEMPOL ]]>
<![CDATA[Soviatur Rochmah]]>;
<![CDATA[Hermi Sularsih]]>;
<![CDATA[As'adi As'adi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v9i2.2913
<![CDATA[The purpose of this study was to determine the effect of the quality of human resources and the application of the SAK EMKM accounting system on the preparation of MSME financial reports in Gempol sub-district. Causality research with survey method is used as this research method. The owners of MSMEs registered with the Pasuruan Regency Cooperatives and MSMEs are the research population. The method of determining the sample that has been using was Purposive Sampling method with several criteria. Respondents in this study were 98 MSME owners. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The research findings were the quality of human resources, and the application of the SAK EMKM accounting system has an effect on the preparation of MSME financial reports in Gempol District because competence is needed to present quality reports.]]>
<![CDATA[PENGARUH KUALITAS SDM DAN PENERAPAN SISTEM AKUNTANSI SAK EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN GEMPOL ]]>
<![CDATA[Soviatur Rochmah]]>;
<![CDATA[Hermi Sularsih]]>;
<![CDATA[As'adi As'adi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v9i2.2913
<![CDATA[The purpose of this study was to determine the effect of the quality of human resources and the application of the SAK EMKM accounting system on the preparation of MSME financial reports in Gempol sub-district. Causality research with survey method is used as this research method. The owners of MSMEs registered with the Pasuruan Regency Cooperatives and MSMEs are the research population. The method of determining the sample that has been using was Purposive Sampling method with several criteria. Respondents in this study were 98 MSME owners. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The research findings were the quality of human resources, and the application of the SAK EMKM accounting system has an effect on the preparation of MSME financial reports in Gempol District because competence is needed to present quality reports.]]>
<![CDATA[PENGARUH NILAI – NILAI RELIGIUS TERHADAP INDEPENDENSI AUDITOR GUNA MEMPERTAHANKAN KUALITAS AUDIT ]]>
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Agustinus Soemardi Soebagio]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 3, No 2 (2015) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v3i2.507
<![CDATA[Tugas akuntan publik adalah memeriksa dan memberikan opini terhadap kewajaran laporan keuangan suatu entitas usaha berdasarkan standar yang telah ditentukan oleh Ikatan Akuntan Indonesia (IAI). Dengan adanya kasus keuangan yang menimpa banyak perusahaan yang ikut melibatkan akuntan publik atau auditor, membuat akuntan publik harus memperhatikan kualitas audit yang dihasilkannya. Berdasarkan kondisi tersebut maka tujuan penelitian ini adalah untuk mengetahui pengaruh nilai – nilai religius terhadap independensi auditor guna mempertahankan kualitas audit dalam melaksanakan proses audit. Metode analisis yang digunakan adalah analisis regresi sederhana. Berdasarkan penelitian maka ditemukan hasil bahwa nilai – nilai religius memiliki pengaruh positif terhadap independensi auditor.]]>
<![CDATA[PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN PEMILIK USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM ]]>
<![CDATA[As'adi As'adi]]>;
<![CDATA[Achmad Nur Fuad Chalimi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v8i2.1993
<![CDATA[The study was conducted to determine the effect of accounting knowledge and experience of business owners on the quality of MSME financial reports based on SAK EMKM. The results of the significant value of accounting knowledge and business experience are 0.002 and 0.000. This value is less than the Alpha value, which is 0.05, which means there is positive influence on accounting knowledge and business experience report quality MSMEs owner financesiPasuruan Regency. The findings obtained by the researcher refer to the results of the analysis which states the importance of accounting knowledge and business experience for MSMEs in Pasuruan Regency. The variables studied to make a positive contribution to the quality of financial reports produced by MSMEs. For this reason, it is necessary to provide continuous guidance to MSMEs business owners in maintaining the quality of the financial reports they produce]]>
<![CDATA[PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN PEMILIK USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM ]]>
<![CDATA[As'adi As'adi]]>;
<![CDATA[Achmad Nur Fuad Chalimi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 8, No 2 (2020) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v8i2.1993
<![CDATA[The study was conducted to determine the effect of accounting knowledge and experience of business owners on the quality of MSME financial reports based on SAK EMKM. The results of the significant value of accounting knowledge and business experience are 0.002 and 0.000. This value is less than the Alpha value, which is 0.05, which means there is positive influence on accounting knowledge and business experience report quality MSMEs owner financesiPasuruan Regency. The findings obtained by the researcher refer to the results of the analysis which states the importance of accounting knowledge and business experience for MSMEs in Pasuruan Regency. The variables studied to make a positive contribution to the quality of financial reports produced by MSMEs. For this reason, it is necessary to provide continuous guidance to MSMEs business owners in maintaining the quality of the financial reports they produce]]>
<![CDATA[FAKTOR KEMAJUAN TEKNOLOGI DAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN PENDAPATAN UMKM ERA REVOLUSI 4.0 ]]>
<![CDATA[Achmad Nur Fuad Chalimi]]>;
<![CDATA[Siti Herdinawati]]>;
<![CDATA[Asadi Asadi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v9i2.2758
<![CDATA[This study was to analyzed technological advances and human resource capabilities factors to increase income in the Industrial Revolution Era during the Covic-19 Pandemic especially in Pasuruan Regency, using quantitative research with questionnaires. The data was analyzed using multiple regression with SPSS analysis tools. The result showed that in this current era of the industrial revolution 4.0, technology was very helpful in the business world, whether it’s micro, small or even medium scale, getting a positive impact. Everything can be accessed, especially in product marketing. The need for involvement of both business owners and employees who work must be able to understand and be directly involved in the use of the technology. Through the use of the marketplace, MSMEs' income has increased. Human resources must have unique knowledge, skills and even motivation to develop a business so that the desired amount of income can be achieved. Human resources are an important factor that must be considered in achieving the company's target goals, namely income that is always increasing so that it can maintain business continuity. The use of technological advances and human resource capabilities affect MSME income in Pasuruan Regency.]]>
<![CDATA[FAKTOR KEMAJUAN TEKNOLOGI DAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN PENDAPATAN UMKM ERA REVOLUSI 4.0 ]]>
<![CDATA[Achmad Nur Fuad Chalimi]]>;
<![CDATA[Siti Herdinawati]]>;
<![CDATA[Asadi Asadi]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v9i2.2758
<![CDATA[This study was to analyzed technological advances and human resource capabilities factors to increase income in the Industrial Revolution Era during the Covic-19 Pandemic especially in Pasuruan Regency, using quantitative research with questionnaires. The data was analyzed using multiple regression with SPSS analysis tools. The result showed that in this current era of the industrial revolution 4.0, technology was very helpful in the business world, whether it’s micro, small or even medium scale, getting a positive impact. Everything can be accessed, especially in product marketing. The need for involvement of both business owners and employees who work must be able to understand and be directly involved in the use of the technology. Through the use of the marketplace, MSMEs' income has increased. Human resources must have unique knowledge, skills and even motivation to develop a business so that the desired amount of income can be achieved. Human resources are an important factor that must be considered in achieving the company's target goals, namely income that is always increasing so that it can maintain business continuity. The use of technological advances and human resource capabilities affect MSME income in Pasuruan Regency.]]>
<![CDATA[Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19 ]]>
<![CDATA[Asadi Asadi]]>;
<![CDATA[Hermi Sularsih]]>;
<![CDATA[Sukarno Himawan Wibisono]]>;
<![CDATA[Ahmad Mukoffi]]>
<![CDATA[ e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter ]]>
Publisher : <![CDATA[Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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<![CDATA[This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/2020, by providing MSME tax incentives from 1 percent to 0.5 percent. Taxpayers are expected to take advantage of tax incentives so that they are more obedient in paying taxes to support Pasuruan tax revenues.]]>
