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All Journal Agridevina : Berkala Ilmiah Agribisnis International Journal of Economics and Management Research
Soesanto Soesanto
Program Studi Agribisnis, Fakultas Pertanian Universitas Mayjend Sungkono, Mojokerto
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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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.
Pengaruh Identifikasi Merek terhadap Respon Konsumen Bumbu Penyedap Masako di Jawa Timur Soesanto, Soesanto
Agridevina : Berkala Ilmiah Agribisnis Vol 13, No 1 (2024): Agridevina : Berkala Ilmiah Agribisnis
Publisher : UPN VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/agridevina.v13i1.4633

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh identifikasi merek terhadap respon konsumen bumbu penyedap Masako di Jawa Timur. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan kausal. Sampel penelitian sebanyak 391 responden dari 10 kabupaten/kota di Jawa Timur. Data dikumpulkan melalui kuesioner yang diukur menggunakan Skala Likert dan dianalisis dengan analisis statistik deskriptif dan inferensial. Hasil penelitian menunjukkan bahwa identifikasi merek Masako di kalangan konsumen Jawa Timur tergolong positif dengan rerata skor 3.659, yang berarti bahwa konsumen merasa memiliki keterikatan, ketertarikan, dan kesamaan dengan merek Masako. Kesadaran merek juga berada pada level yang baik dengan rerata skor 3.660, menandakan bahwa strategi pemasaran dan branding Masako telah berhasil mencapai target audiens. Respon konsumen terhadap produk Masako sangat positif dengan rerata skor 3.844, menunjukkan bahwa konsumen memiliki tingkat kepuasan dan loyalitas yang tinggi terhadap produk ini.
Co-Authors ANGGA MARTHA MAHENDRA, ANGGA Ayu Nur Mahmudah Azizah Fitriani