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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Riset Akuntansi
Salwa Toha
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Economics, Econometrics & Finance

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Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Studi Kasus Pada UMKM Jeje Collection Dewi Nur Azizah; Azzahra Najwa Debby Maharani; Anastasia Putri; Annisa Nurul Pebriyanti; Salwa Toha; Sri Rahayuningsih
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.1961

Abstract

Business Development in Indonesia is currently running rapidly. One type of business that is currently developing in Indonesia is micro, small and medium enterprises (MSME). MSME are one of the drivers of the national economy and play an important role in the Indonesian economy because they can stimulate and improve the economy in a sustainable and sustainable manner. SAK-EMKM is the basis for preparing financial statements using primary data. From the results of research conducted at Jeje Collection MSME, it can be seen that the financial statements prepared and presented by Jeje Collection MSME are still very simple and not in accordance with SAK-EMKM because MSME owners do not understand the specific financial statement standards for MSME, after applying the Jeje Collection MSME financial statements based on SAK-EMKM as a whole, prepared and presented with the same amount. The application of financial statements in accordance with SAK-EMKM presents financial statements consisting of three components, namely the statement of financial position, income statement, and notes to financial statements (NOFS).
Pengaruh Investasi Berkelanjutan (ESG), Corporate Governance, dan Struktur Modal Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2024 Annisa Nurul Pebriyanti; Azzahra Najwa Debby M; Salwa Toha; Dewi Nur Azizah; Anastasia Putri; Amellia Agustin W; Maria Yovita R. Pandin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

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Abstract

The purpose of this study is to examine the impact of capital structure, corporate governance (CG), and sustainable investment (environmental, social, and governance/ESG) on firm value in the banking industry listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The Partial Least Squares–Structural Equation Modeling (PLS-SEM) method is the quantitative approach used in this study. SmartPLS software is used to analyze secondary data collected from corporate governance disclosures, sustainability reports, and annual financial reports. The results show that corporate governance has a significant and positive impact on business value, while sustainable investment (ESG) has a negative but negligible effect. On the other hand, capital structure has a substantial and detrimental impact on firm value. ESG, corporate governance, and capital structure all have a significant simultaneous impact on firm value; their coefficient of determination (R2) is 0.584, meaning that these three factors explain 58.4% of the variation in firm value. These results imply that while excessive use of debt tends to lower company value, sound corporate governance is the main determinant in increasing firm value in the banking industry. However, the application of ESG principles has not yet shown a substantial impact on market value, suggesting that investors in Indonesia's banking industry do not completely take sustainability factors into account. In order to increase company value and business competitiveness in the capital market, this study highlights the significance of synergy between solid financial practices, excellent corporate governance, and a dedication to sustainability
Co-Authors Amellia Agustin W Anastasia Putri Annisa Nurul Pebriyanti Azzahra Najwa Debby M Azzahra Najwa Debby Maharani Dewi Nur Azizah Maria Yovita R. Pandin SRI RAHAYUNINGSIH Veithzal Rivai Zainal