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Journal : JAKBS

Peningkatan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan EMKM dan Pemeliharaan Keberlanjutan Usaha melalui Pemahaman Akuntansi dan Teknologi Informasi Akuntansi Dewi, Nur Fitri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. One of them is caused by capital problems which are often found because MSMEs do not yet have structured financial reports based on SAK EMKM so that they are eligible and accepted when applying for loans. The aim of this research is to determine the influence of understanding accounting and accounting information technology on the preparation of SAK EMKM-based financial reports and their impact on business sustainability for MSMEs in Cilodong, Depok, West Java. The population of this research is MSMEs, Cilodong. The data collection method was a questionnaire distributed to 100 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that understanding accounting and accounting information technology has a positive effect on the preparation of SAK EMKM-based financial reports and business sustainability. The results of this research can be useful for MSMEs as input and consideration as well as adding insight, especially regarding the preparation of financial reports and the sustainability of MSME businesses in Cilodong, Depok.
Capital Accessibility and Financial Inclusion in Elevating MSMEs Financial Performance Dewi, Nur Fitri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

As MSMEs in Indonesia continue to evolve, their development faces various challenges, particularly regarding the improvement and long-term maintenance of their financial performance. This problem is caused by the many capital challenges faced and the lack of financial inclusion in MSMEs. This study aimed to determine the impact of capital accessibility and financial inclusion on the financial performance of MSMEs in Sukarami District, Palembang City. The study's population consisted of MSMEs in Sukarami District, Palembang City, with data collected through a questionnaire distributed to 100 MSME respondents in the area. The gathered data were analyzed using SPSS 27.00, employing Multiple Linear Regression Analysis, t-tests, and F-tests. The results revealed that capital accessibility and financial inclusion partially have a significant positive effect on the financial performance of MSMEs in Sukarami District. Furthermore, capital accessibility and financial inclusion simultaneously also have a positive effect on the financial performance of MSMEs in Sukarami District. These findings provide valuable insights for MSMEs, offering input and considerations to enhance their financial performance, particularly in Sukarami, Palembang.