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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset Akuntansi
Anastasia Putri
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Humanities Economics, Econometrics & Finance

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Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Studi Kasus Pada UMKM Jeje Collection Dewi Nur Azizah; Azzahra Najwa Debby Maharani; Anastasia Putri; Annisa Nurul Pebriyanti; Salwa Toha; Sri Rahayuningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.1961

Abstract

Business Development in Indonesia is currently running rapidly. One type of business that is currently developing in Indonesia is micro, small and medium enterprises (MSME). MSME are one of the drivers of the national economy and play an important role in the Indonesian economy because they can stimulate and improve the economy in a sustainable and sustainable manner. SAK-EMKM is the basis for preparing financial statements using primary data. From the results of research conducted at Jeje Collection MSME, it can be seen that the financial statements prepared and presented by Jeje Collection MSME are still very simple and not in accordance with SAK-EMKM because MSME owners do not understand the specific financial statement standards for MSME, after applying the Jeje Collection MSME financial statements based on SAK-EMKM as a whole, prepared and presented with the same amount. The application of financial statements in accordance with SAK-EMKM presents financial statements consisting of three components, namely the statement of financial position, income statement, and notes to financial statements (NOFS).
Dampak Tingkat Pengembalian yang Diharapkan, Leverage Keuangan dan Likuiditas terhadap Efesiensi Anggaran Modal Adeanto Putra Satyatama; Annisa Nurul Pebriyanti; Dewi Nur Azizah; Anastasia Putri; Maria Yovita R. Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2540

Abstract

This study aims to examine the impact of expected rate of return, financial leverage, and liquidity on capital budget efficiency in companies listed on the Indonesia Stock Exchange in 2023. The research method uses a quantitative approach with multiple linear regression analysis techniques. The sample consists of 60 companies selected through a purposive sampling method. The results of the study indicate that simultaneously, expected rate of return, financial leverage, and liquidity have a significant effect on capital budget efficiency. Partially, financial leverage and liquidity have a significant effect on capital budget efficiency, while the expected rate of return does not have a significant effect. The R Square value of 0.264 indicates that 26.4% of the variation in capital budget efficiency can be explained by the three independent variables. The classical assumption test shows that the regression model is free from multicollinearity problems and the residuals are normally distributed. These findings imply that companies need to pay attention to financing structure and liquidity management in order to improve the efficiency of capital budget use.
Co-Authors Adeanto Putra Satyatama Annisa Nurul Pebriyanti Azzahra Najwa Debby Maharani Maria Yovita R. Pandin Nurwijayanti Salwa Toha SRI RAHAYUNINGSIH Veithzal Rivai Zainal