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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
I Nyoman Sutapa
Warmadewa University
Economics, Econometrics & Finance

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THE INFLUENCE OF BUSINESS ACTIVITIES ON THE APPLICATION OF SUSTAINABLE ACCOUNTING IN COMPANIES IN DENPASAR CITY Ni Luh Putu Mita Miati; I Nyoman Sutapa; I Gde Agung Wira Pertama
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.9997

Abstract

In sustainability accounting, environmental issues are always raised by many events that have a serious impact on the environment that harm the health and economic interests of the community. Some previous researchers have conducted research on sustainability accounting so researchers will provide additional studies in MSME objects where this object is still little researched. The theory used in this study is the Triple Bottom Line theory. This research will conduct testing in accordance with the formulation of the problem that has been formulated using a quantitative paradigm using multiple linear regression test tools to test the hypotheses that have been proposed. The population in this study is MSMEs in the Denpasar district as many as 29,549 with samples taken from as many as 100 MSMEs. The research variables in this study are Supply Chain Characteristics, Business Characteristics, the application of the company's accounting system, and the application of sustainable accounting. The method to analyze the data in this study used Partial Least Square (PLS). Based on the results of the study, it can be concluded that supply chain characteristics have a positive effect on the application of sustainable accounting, while the business characteristics and the application of the company's accounting information system respectively do not have a significant effect on the application of sustainable accounting. Suggestions for future researchers to be able to redevelop the results of this study that do not have a significant effect
UTILIZATION OF DIGITAL APPLICATIONS AS AN EFFORT TO COLLECT APPROPRIATE FINANCIAL STATEMENTS WITH STANDARDS IN SMALL MICRO BUSINESS AND MEDIUM IN THE CITY OF DENPASAR I Nyoman Sutapa; Ni Luh Putu Mita Miati; A.A. Pt. Agung Mirah Purnama Sari; Ni Putu Riski Martini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.5817

Abstract

Micro, Small, and Medium Enterprises, hereinafter abbreviated as UMKM in Indonesia, are an important pillar of the economy in Indonesia. One of the principles of empowering UMKM is the realization of transparent, accountable, and fair public policies. However, there are still many UMKM that do not have financial records. Several researchers have researched the phenomenon of recording UMKM financial statements and researchers use these results to develop a research model by trying to explain the use of digital applications as a moderating variable. The purpose of this study was to examine the effect of financial management ability and accounting understanding on the preparation of financial statements according to standards. This study also examines the use of digital applications as a moderating variable. This research method uses the Partial Last square (PLS) model to test the effect of one variable on another with a population of 97,277 UMKM and a sample of 100 respondents is taken. The results of this study state that only the use of digital applications has a positive effect on the preparation of financial statements according to STANDARD AKUNTANSI KEUANGAN UMKM standards, while the digital application variable as a moderator cannot strengthen or weaken the interaction of the independent variables of financial management ability and accounting understanding.
Co-Authors A.A. Pt. Agung Mirah Purnama Sari I Gde Agung Wira Pertama Ni Luh Putu Mita Miati Ni Putu Riski Martini