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All Journal Jurnal Ilmiah Wahana Pendidikan Journal Of Human And Education (JAHE)
Ristikasari, Danin
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Religion Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK-EMKM) Study Kasus Di UMKM Kabupaten Semarang Ristikasari, Danin; Wafa, Zaenal
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1289

Abstract

Financial reports of UMKM1are a summary of financial information prepared during an accounting period. One of the reasons why business people of UMKM find it difficult to ignore existing standards is because of the lack of benchmarks and references in learning to manage their economic business. The Indonesian Accounting Association has prepared From January 1, 2018, new accounting standards it is being introduced to help small and medium-sized enterprises to create financialireportsimore easily. This service aims to prepare financialireports for the clothing fragrance business in Semarang district. This service uses a qualitative descriptive service method. The sources of information used consist of raw data collected by means of surveys and recorded transaction records. The results of this service serve as material for consideration of the financial reporting framework that will be implemented of UMKM with the convenience offered so as to strengthen the management of sales transactions.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Nilai Perusahaan ( Studi Empiris pada Perusahaan Sub Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ristikasari, Danin; Wulandari, Ika
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10426941

Abstract

This Research aims to analyze the influences of the current ratio, debt to equity ratio and return on assets registered on the Indonesia Stock Exchange 2019-2021. The ability of a company to analyze can be utilized as a pattern of a company in making a decision. The total sample used in this research is 19 Companies that used report data for three years. The type of this research is quantitative method research with the explanatory approach. The data analysis method is multiple linear regression analysis. The result of this research show that Current Ratio (CR) does not influence the companies values, Debt to Equity Ratio (DER), Return On Asset (ROA) simultaneously influence the companies value on coal sub sector companies in 2019-2021.
Co-Authors Ika Wulandari Wafa, Zaenal