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All Journal EKONOMI BISNIS Journal of Computer Science Artificial Intelligence and Communications
Dwina Indriani, Jennisa
Unknown Affiliation
Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Engineering

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FAKTOR FAKTOR YANG MEMPENGARUHI PELAKU UMKM DALAM IMPLENTASI SAK EMKM DALAM PELAPORAN KEUANGAN DEBITUR UMKM PADA DEBITUR BANK NAGARI CABANG PEMBANTU DANGUNG-DANGUNG Dwina Indriani, Jennisa; Asyrafil Mustaqmah, Sri; Putri, Anne
EKONOMI BISNIS Vol. 30 No. 1 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i1.4767

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) telah terbukti sebagai sektor ekonomi yang dapat bertahan dalam berbagai krisis ekonomi di Indonesia. Oleh karena itu, kemampuan UMKM dalam menyusun laporan keuangan semakin penting. Penelitian ini bertujuan untuk mengevaluasi pemahaman, kesiapan, dan tingkat pendidikan para pelaku UMKM dalam menerapkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) sebagai landasan untuk menyusun laporan keuangan. Penelitian dilakukan terhadap 143 debitur fasilitas kredit mikro di Bank Nagari Cabang Pembantu Dangung-Dangung, dengan menerapkan rumus Slovin untuk menentukan ukuran sampel sebanyak 59 debitur. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) berbasis varians PLS. Hasil penelitian menunjukkan bahwa pemahaman, kesiapan, dan tingkat pendidikan memiliki pengaruh yang signifikan terhadap penerapan SAK EMKM dalam pelaporan keuangan oleh debitur UMKM.
Optimizing Regional Budget Planning: The Role of Information Systems and Human Resource Competence in Padang Panjang City Dwina Indriani, Jennisa; Ihsan, Muhammad; Hurnis, Delfi; Irwan, Sony
Journal of Computer Science, Artificial Intelligence and Communications Vol 2 No 1 (2025): May 2025
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jocsaic.v2i1.47

Abstract

This study aims to examine the effect of the implementation of the Regional Government Information System (SIPD) application and human resource (HR) capacity on the process of preparing the Regional Revenue and Expenditure Budget (APBD) of Padang Panjang City. The APBD preparation process must comply with applicable laws and regulations as well as the predetermined schedule to avoid delays in its ratification. The implementation of the SIPD application and the competence of the human resources involved in the APBD preparation process can be considered as crucial factors in the budgeting process of local governments. This research was conducted to ensure that stakeholders involved in the APBD preparation process in Padang Panjang City are aware of and can improve the factors that support the preparation process, so that the resulting APBD complies with statutory regulations and can be ratified according to the established timeline. This research employs a quantitative approach to analyze data by describing and illustrating the collected information. The data analysis technique used is Partial Least Square (PLS), with the population consisting of all Regional Work Units (SKPD) in Padang Panjang City and a sample of 50 respondents. The findings of this study indicate that both the implementation of the SIPD application and HR capacity have a positive and significant effect on the APBD preparation process.
Co-Authors Anne Putri Asyrafil Mustaqmah, Sri Hurnis, Delfi Irwan, Sony Muhammad Ihsan