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All Journal INVOICE : JURNAL ILMU AKUNTANSI Balance : Media Informasi Akuntansi dan Keuangan
Glenn Andrenossa
Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya
Economics, Econometrics & Finance

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Apakah Informasi Akuntansi Penting Bagi Pemilik UMKM? Glenn Andrenossa; Theresia Octaviani; Andreas Fajar Christmas
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10566

Abstract

Abstract:The importance of accounting information is influenced by the goals to be achieved by the owner. However, some of the owners also feel that there are obstacles they face when they want to present a financial report. The research design uses a survey method with a descriptive approach and uses a purposive sampling method in taking the sample. The population in this study consisted of 55 SMEs engaged in the Coffee Shop business in Palangka Raya, Central Kalimantan, Indonesia. The results show that not all SMEs carry out accounting records for their business, on the grounds that they do not have an accountant to record their business transactions. In addition, the SMEs owner does not have knowledge of accounting records. In addition, they also think that accounting records are not too important to do in their business. Then this study also shows that only 7% of the research sample SMEs present financial statements, with the aim of taxation, profit sharing, and as a tool in making business decisions. While the rest do not present financial reports on the grounds that they do not have guidelines in preparing financial reports. They perceive that financial reports are not important to present and that means they do not need accounting information that is produced by a financial report. This research contributes to the continuity of the SMEs, with the results of this research being the basis for policies related to SMEs.
The Effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a Moderator Iwan Christian; Glenn Andrenossa; Theresia Octaviani
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12313

Abstract

The aim of this research is to determine the effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a moderating variable. This research uses a quantitative type of research using a purposive sampling method as data analysis. This research uses secondary data in the form of documentation obtained on websites, namely the company's annual report ( Annual Report ), financial report ( Financial Report) and sustainability report ( Sustainability Report ) obtained from the Indonesian Stock Exchange website and the websites of the companies that is the research sample. The number of mining companies included in the research sample criteria is 12 companies listed on the Indonesia Stock Exchange with the observation year 2015-2020. The results of this research show that Material Flow Cost Accounting does not have a significant positive effect on Environmental Performance. Meanwhile, Green Accounting as a moderating variable cannot strengthen the relationship between Material Flow Cost Accounting and Environmental Performance. The capability of the regression model is that only 11.7% of the variation in the value of the Environmental Performance variable can be explained by variations in the independent variables, while the remaining 88.3% is influenced by other variables not examined by this research.
Co-Authors Andreas Fajar Christmas Iwan Christian Theresia Octaviani Theresia Octaviani