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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi dan Ekonomika Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Bisnis dan Manajemen Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Ecopreneur.12

 1 
ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM DI  LUMBUNG REJEKI MALANG Maya Sofa, Devi; Fraidylegif Putra Djatu, Petrus; Aristo Surbakti, Manuel
Ecopreneur.12 Vol 7 No 1 (2024): April 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i1.53-60

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana laporan keuangan yang disusun oleh UMKM dan untuk melihat perbandingan penyusunan laporan keuangan UMKM dengan SAK EMKM. Penelitian ini dilakukan pada UMKM Lumbung Rejeki dengan menggunakan pendekatan kualitatif deskriptif. Metode pengambilan data menggunakan teknik observasi, wawancara dan dokumentasi. Informan penelitian ini adalah Bapak Misman sebagai pemilik usaha dan Ibu Riwayati sebagai bagian keuangan. Hasil penelitian menunjukkan bahwa (1) UMKM Lumbung Rejeki saat ini membuat laporan keuangan sederhana, mencakup pemasukan dan pengeluaran kas; (2) Namun, UMKM tersebut belum sepenuhnya mengikuti SAK EMKM karena pemahaman akuntansi di kalangan pelaku usaha masih terbatas.
THE EFFECT OF FIRM PERFORMANCE ON CSR PERFORMANCE MODERATE BY THE PROPORTION OF INDEPENDENT COMMISSIONERS IN NON- FINANCIAL COMPANIES LISTED ON THE IDX FOR 2016-2020 PERIOD Surbakti, Manuel Aristo; Devi Maya Sofa; Petrus Fraidylegif Putra Djatu
Ecopreneur.12 Vol 7 No 2 (2024): Oktober 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i2.119-134

Abstract

Study aims to see effect between the company performance and CSR performance in non financial companies list onIDX for period 2016 - 2020. Using purposive sampling, 1,940 research samples were obtained. Researchers useregression panel data. Result showed company performance was not significantly related to CSR performance.Company has a social responsibility to society that good and bad performance of the company does not affect CSRperformance. Result also show proportion of independent boards of commissioner could not strengthen influence ofcompany performance to CSR.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Adinda Putri, Yuliana AGUS Aji, Susilo Amal, Achlosul Amelia Dwi Lestari Andriani, Rena Anggraini, Salsa Ardana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Cholidah, Lely Nurul Dedali, Sindhu Hargo Denny Iswanto Devi Masito, Risca Dianita, Anggraini Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Efendy, Edy Ervitasari, Devi Faizi, Afiffuddin Nur Falach, M. Zidnal Febyanti, Triana Fraidylegif Putra Djatu, Petrus Haryati, Tati Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Jannah, Riyadotul Khamidah, Yuni Astriana Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Kritiano Djenal Mutiara Reka Oktavia Nadia, Syarifah Nadya, Indy Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Prahasta, Dandi Prakoso, Firza Agung Putri, Rizka Yunita Dwi Putri, Yuliana Adinda Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Sero, Imelda Sheravin Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tasya, Argita Pramestia yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman