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Implementation Of Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP) In The Presentation Of Financial Statements Of PT. Siba Concrete Indonesia In Mojokerto Angga Martha Mahendra; Soesanto Soesanto; Azizah Fitriani; Ayu Nur Mahmudah
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.183

Abstract

Financial reports contain information concerning the financial position and aims to assist entities in decision making. This research aims to determine whether the financial statements of PT. Siba Beton Indonesia is in accordance with The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP). This type of research is qualitative. Data obtained by conducting interviews, observation, and documentation. The data analysis technique used by the author is descriptive-comparative analysis by: 1) Presenting the financial statements of PT. Siba Beton Indonesia 2021, 2) Observing, comparing and analyzing the financial reports of PT. Siba Beton Indonesia with SAK ETAP, 3) Draw conclusions about the application of SAK ETAP in the presentation of PT. Siba Concrete Indonesia. The results of data analysis and discussion show that PT. Siba Beton Indonesia has not implemented SAK ETAP and the obstacles in implementing SAK ETAP are significant. This can be proven, namely: 1) The entity has not presented financial statements in a complete and in accordance with SAK ETAP namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to financial statements, 2) There are significant obstacles, 3) Efforts to overcome obstacles by providing regular training for employees.
The Influence of Student Organizations, Role Conflict, and Self-Regulation on Students' Academic Achievement Cahya, Septyan Budy; Wulandari, Ruri Nurul Aeni; Nurlaili, Eka Indah; Arif, Amirul; Mahendra, Angga Martha
International Journal of Studies in International Education Vol. 2 No. 4 (2025): November : International Journal of Studies in International Education
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsie.v2i4.421

Abstract

This study aims to analyze the influence of student organizations, role conflict, and self-regulation on student academic achievement. This study uses a quantitative approach with a survey method. The research sample consisted of 200 students of the Faculty of Economics and Business, Universitas Negeri Surabaya(Unesa) who are active in student organizations. Data collection was conducted through distributing questionnaires with a Likert scale. Data analysis used multiple linear regression, accompanied by tests of validity, reliability, normality, multicollinearity, and heteroscedasticity. The results showed that student organizations have a positive effect on student academic achievement. Role conflict has a negative effect on achievement. And self-regulation has a positive effect on academic achievement. All three variables simultaneously have a significant effect on academic achievement. The results of this study confirm that involvement in student organizations can have a positive impact on academic achievement if combined with strong self-regulation skills and effective role conflict management. Therefore, developing self-regulation skills and time management training should be part of student organization development programs in higher education.