Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Abdi Psikonomi Riset Akuntansi dan Keuangan Indonesia
Ashar Mukhammad Akbar
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Improving the Understanding and implementation of MSME Financial Statement Accourding to SAK EMKM Eskasari Putri; Ashar Mukhammad Akbar; Aini Nur Laila; Fatchan, Fuad Hudaya; Ilham Nuryana Fatchan
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.13451

Abstract

This community service aims to improve the understanding and ability of business actors in preparing financial statements. Based on the results of initial observations, the majority of actors do not have systematic financial records and do not know the applicable financial reporting standards. This problem has an impact on low business accountability and difficulties inaccessing financing from financial institutions. The method of implementing activities includes socialization, training, and assistance in the preparation of simple financial statements. This activity was carried out offline for three weeks by involving business actors from the goods and services business sector. The results of the activity showed an increase in participants’understanding of the importance of financial statements as well as their ability to prepare simple income and balance sheets. In addition, participants began to implement regular daily transaction logging. This program is expected to help business actors in increasing financial transparency and competitiveness of their businesses in the future.
Dynamic Capability Theory: Digital Transformation as a Sustainable Competitive Performance Strategy for MSMEs Eskasari Putri; Ashar Mukhammad Akbar; Tariq Tawfeeq Yousif Alabdullah; Kholid Jundi Ar-Ridho; Arief Surya Adhi; Windi Amelia Adindaningtyas Putri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.5345

Abstract

This study examines the influence of information technology (IT) infrastructure capabilities, business and IT planning capabilities, proactive attitudes toward IT on digital transformation, and their impact on the sustainable competitive performance of MSMEs in Indonesia. This study uses a quantitative approach with data collection through a questionnaire with 783 MSME respondents. Data analysis uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that IT infrastructure capabilities, business and IT planning capabilities, and proactive attitudes toward IT have a positive and significant influence on digital transformation. Furthermore, digital transformation has also been shown to have a significant influence in improving sustainable competitive performance, such as productivity, operational efficiency, and customer relationships. These findings emphasize the importance of synergy between strategic planning and technological readiness, as well as a proactive digital culture in the MSME environment. This study provides empirical contributions from the context of developing countries and offers practical recommendations for stakeholders in promoting MSME digital readiness.
Co-Authors Aini Nur Laila Arief Surya Adhi Eskasari Putri Fatchan, Fuad Hudaya Ilham Nuryana Fatchan Kholid Jundi Ar-Ridho Tariq Tawfeeq Yousif Alabdullah Windi Amelia Adindaningtyas Putri