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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Manajemen Akuntansi Jurnal Aplikasi Perpajakan
Ghina Kemala Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Literasi Akuntansi Dan Pemasaran Online Terhadap Keberhasilan Usaha Bagi Pelaku UMKM Ashar Basyir; Ghina Kemala Dewi; Wigiyanti
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2036

Abstract

Accounting literacy is the understanding of transactions that require management to make critical accounting considerations, explain financial transactions, make decisions, and justify why decisions are made as well as the consequences of management decisions. This study aims to determine the influence of applying accounting literacy and online marketing on business success and the challenges faced by SMEs (Micro, Small, and Medium Enterprises). The independent variables used in this study are accounting literacy and online marketing, while business success is the dependent variable. The sample used in this research was obtained using saturation sampling method, where all members of the entire population were used as samples. The analytical technique used in this study is multiple linear regression analysis and hypothesis testing using SPSS software v.23. The results of this study indicate that the application of accounting literacy yielded a partial t-test result with a calculated t-value of 0.880 < tabular t-value of 2.052 with a significance level of 0.387 > 0.05, thus it can be concluded that H1 is rejected which means there is no influence of Accounting Literacy on Business Success. Online marketing yielded a partial t-test result with a calculated t-value of 3.022 > 2.052 and a significance value of 0.005 < 0.05, meaning H2 is accepted which means there is an influence of Online Marketing on SME Business Success in Caringin Village. Simultaneous testing (F test) of the third hypothesis, which is that accounting literacy and online marketing influence business success, showed a significance value of 0.000 < 0.05 and an F-value of 13.119 > tabular F-value of 3.34. This indicates that both accounting literacy and online marketing variables simultaneously influence business success. This can improve financial management of SMEs, facilitate SMEs in obtaining funding, expand market reach, improve cost efficiency of SME promotion, and enhance profitability and competitiveness of SMEs.
Penggunaan Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT Mitra Keluarga Karya Sehat Periode Tahun 2018-2021 Ghina Kemala Dewi; Ayu Kartika
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.161

Abstract

This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk before and during the COVID-19 pandemic, where healthcare facilities were among the most crucial and highly needed aspects for recovery from the contagious COVID-19 outbreak. The method used in this research is a quantitative approach. The type of data utilized is secondary data obtained from the Indonesia Stock Exchange or the official website of PT Mitra Keluarga Karyasehat Tbk. The data consists of financial reports from the 2018-2019 period, representing conditions before the COVID-19 pandemic, and the 2020-2021 period, representing conditions during the pandemic. The research variables include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results of this study indicate that during the pandemic, the financial performance of PT Mitra Keluarga Karyasehat Tbk experienced fluctuations. Before the pandemic, financial performance showed an upward trend, but it declined in the early year of the pandemic, 2020. However, in 2021, financial performance increased again.
PENERAPAN PSAK 1 DALAM PENYUSUNAN LAPORAN KEUANGAN: STUDI PADA PERUSAHAAN PERTAMBANGAN ENERGI YANG TERDAFTAR DI BEI Ghina Kemala Dewi; Ashar Basyir; Dini Andriyani; Rizki Muti Agustiani
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.126

Abstract

PSAK 01 is an accounting standard that regulates the presentation of financial statements. The conformity of financial statements with PSAK can demonstrate a company's credibility and influence decision-making by various parties. The purpose of this study was to determine the presentation of financial statements in energy mining companies and their compliance with PSAK No. 1. This study employed qualitative research using purposive sampling to determine the sample, and 10 companies were selected. Data were obtained from the financial statements of energy mining companies. This study evaluated the financial statements of energy mining companies, beginning with a comparative analysis of the research subjects using the concept of comparability in terms of accounting policies and financial statement presentation. Then, it was adjusted and compared between the financial statements of energy mining companies and PSAK No. 1 concerning the Presentation of Financial Statements. Based on the discussion and research results, it can be concluded that the financial statements presented by energy mining companies are in accordance with PSAK 1. However, they do not include information regarding dividend distribution to shareholders.
Co-Authors Ashar Basyir Ayu Kartika Dini Andriyani Rizki Muti Agustiani wigiyanti