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All Journal Akuntansi'45 EKONOMIKA45 Transformasi: Journal of Economics and Business Management Jurnal Kendali Akuntansi
Erinda Salma Imani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan Usaha Mikro, Kecil, Dan Menengah Erinda Salma Imani
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1193

Abstract

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.
Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2564

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2516

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
ANALISIS RASIO KEUANGAN DAN CROSS SECTION UNTUK MENILAI KINERJA KEUANGAN PADA LEMBAGA KEUANGAN NON BANK Debby Yusriliana Rahmawati; Erinda Salma Imani; Chintya Anggun Lestari; Safa Wildanul Arfi
Transformasi: Journal of Economics and Business Management Vol. 1 No. 4 (2022): December: Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v1i4.264

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana penilaian kinerja keuangan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance dinilai berdasarkan rasio keuangannya dan bagaimana penilaian kinerja keuangan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance jika dibandingkan antara rasio keuangan dengan rata-rata industri. Teknik analisa yang digunakan dalam penelitian ini adalah rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, dan rasio pasar. Data yang digunakan adalah data sekunder yang berupa laporan keuangan dari perusahaan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance selama periode 2019-2021. Berdasarkan penelitian yang dilakukan, maka hasilnya dapat diketahui sebagai berikut, dilihat dari rasio keuangan secara keseluruhan penilaian kinerja keuangan BFI Finance memiliki prospek pertumbuhan yang tinggi daripada ketiga perusahaan lainnya. Sedangkan dilihat dari perbandingan rasio keuangan dengan rata-rata industri, kinerja keuangan BFI Finance dan Adira Finance memiliki prospek pertumbuhan tinggi daripada kedua perusahaan lainnya.
Co-Authors Awalita Ariyani Sujarno Chintya Anggun Lestari Debby Yusriliana Rahmawati Dewa Ayu Chittanirmala Mahadharma Maria Yovita R Pandin Safa Wildanul Arfi