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All Journal Communicatus: Jurnal Ilmu Komunikasi Jurnal Pemberdayaan Masyarakat Madani (JPMM) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan International Journal of Applied Business Research JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JAAF (Journal of Applied Accounting and Finance) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Pasundan International of Community Services Journal (PICS-J) DedikasiMU: Journal of Community Service Jurnal Abdi Masyarakat Indonesia East Asian Journal of Multidisciplinary Research (EAJMR) Education and Counseling Journal eProceedings of Management Journal of Accounting Inaba Inaba of Community Services Journal International Journal of Indonesian Business Review Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Muhammad Iqbal Alamsyah
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Accounting Inaba

 1 
The EFFECT OF UNDERSTANDING LEVEL, READINESS LEVEL, AND PERCEPTION OF EASY ON THE IMPLEMENTATION OF SMALL AND MEDIUM MICRO ENTITY ACCOUNTING STANDARDS: Case Study on MSME Actors in Bandung City Melati Ramlan, Rima; Iqbal Alamsyah, Muhammad
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.15

Abstract

This study examined the relationship between understanding level, readiness level, and perception of easiness to implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises on Micro, Small, and Medium Enterprises in the city of Bandung. The subjects in this study were 98 units of MSMEs registered at the Department of Cooperatives and MSMEs in Bandung. The method used in this study is a quantitative method with a descriptive and verification approach. To measure the classical assumption test, multiple linear regression analysis, and the coefficient of determination along with hypothesis test with SPSS for Windows version 23. The results indicate that there was a positive effect between understanding level and perception of easiness to implementation of Financial Accounting Standards of MSMEs and there is no effect between readiness level to implementation of Financial Accounting Standards of MSMEs on MSMEs in the city of Bandung. These three variables of the study gave an effective contribution as much as 19,9% while the rest came from other factors.
THE EFFECT OF MSME PERCEPTIONS, HUMAN RESOURCES COMPETENCE AND ACCOUNTING UNDERSTANDING ON THE IMPLEMENTATION OF EMKM SAK Maulani Permana, Zulfa Husnipiddin; Iqbal Alamsyah, Muhammad
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.38

Abstract

Based on the results of the partial test (t test) it shows that the perception of MSME actors has a positive and significant effect on the implementation of SAK EMKM where the t-count > t-table is 2.732 > 1.672. Accounting understanding has a positive and significant effect on the implementation of SAK EMKM where the value of t-count > t-table is 5.379 > 1.672. Based on the results of the simultaneous test (F test) shows that the Perception of MSME Actors, Human Resources Competence, and Accounting Understanding simultaneously or together have a significant influence on the implementation of SAK EMKM, this is evidenced by the F-count > F-table, which is 38.763 > 2.77
THE EFFECT OF WORKING CAPITAL, PRODUCTION COSTS, OPERATIONAL COSTS, DISTRIBUTION, AND SALES COSTS ON NET PROFIT: In Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange in 2014-2021 Hafizah, Nurul; Alamsyah, Muhammad Iqbal
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.198

Abstract

The research method used in this study is a descriptive and verification research method. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesia Stock Exchange. Sampling used a purposive sampling method and obtained data from 2014 – 2021 The pharmaceutical industry sub-sector is listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the classical assumption test, multiple regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of the study show that working capital has a significant effect on net income. This statement is proven by the results of the t test which produces t count > t table of 4.393 > 2.030 with a significance level of 0.00 <0.05. Production Costs have no effect on Net Income. This statement is proven by the results of the t test which produces t count < t table of 1.055 < 2.030 with a significance level of 0.299 > 0.05.
Co-Authors Abdurrahman Faris Indriya Himawan Afriyani, Ambar Agus Rahayu Agus Rahayu Agustian, Rayhan Alif Andrieta Shintia Dewi Asfiah, Eka Wardatul Astrin Kusumawardani Christiadi, Henry Dematria Pringgabayu Disman Egimanda, Revo Alghazar Ferry Kosadi Gita Irianda Rizkyani Medellu Hafizah, Nurul Herdiyan Maulana Irni Yunita Iwan Joko Prasetyo Kartika Berliani Kirana, Dennis Syah Ksatria Yudha, Putra Pratama Lili Adi Wibowo Maulani Permana, Zulfa Husnipiddin Maya Irjayanti Mayangsari, Anggi Melati Ramlan, Rima Miftakul Huda Moehamad Satiadarma Muhamad Syahwildan Neti Budiwati Noviana Nur Arifa Nugraha, Salsa Aghniya Oktavio, Raul Fahni Puspo Dewi Dirgantari Rafif, Muhammad Rayendra Ramadhani, Putri Oktaviana Rengga Madya Pranata Ria Angin, Ria Ridwan Risris Rismayani, Risris Santi Yudhistira Sugiharto, Ivan Tirto Sakti, Anggono Raras Triyono, Sunu Puguh Vanessa Gaffar Wijaya, Angelly Yulianto, Hendrik Yusoff, Yusliza Mohd