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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Akuntansi
Nawirah
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Religion Humanities Economics, Econometrics & Finance Environmental Science

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PENDAMPINGAN DESAIN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM BERBASIS MICROSOFT EXCEL PADA UMKM PIA RB PASURUAN Andriani, Sri; Maretha; Setiani; Nawirah
Jurnal Edukasi Pengabdian Masyarakat Vol 2 No 4 (2023): OKTOBER 2023
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v2i4.2922

Abstract

Kendala yang menghambat UMKM dalam penerapan pengelolaan keuangan antara lain: segi kemampuan yang meliputi latar belakang pendidikan yang kurang memadai, belum pernah ikut pelatihan-pelatihan akuntansi dan dari segi pelaku usaha belum ada kebutuhan penerapan akuntansi. Pelatihan diawali dengan memberikan motivasi pada UMKM betapa pentingnya mempelajari dan memahami serta mendapatkan manfaat laporan keuangan untuk UMKM. Kegiatan pendampingan dilakukan pada UMKM Pia RB yang berlokasi di Pasuruan. Usaha pia yang sudah menjadi sentra di Kabupaten Pasuruan, salah satu daya tarik yang merupakan oleh-oleh khas dari Provinsi Jawa Timur. Melihat pencatatan keuangan yang masih sangat sederhana dan hanya pencatat pendapatan saja maka Tim melakukan pendampingan dalam perhitungan HPP, pencatatan keuangan berdasarkan SAK EMKM berbasis microsoft excel. Penyusunan laporan keuangan sebelumnya masih dilakukan secara manual dan pencatatannya masih bersifat umum. Setelah implementasi sistem, penyusunan laporan keuangan PIA RB menjadi lebih administratif dan rapi. Penyusunan laporan keuangan juga menjadi lebih hemat waktu, efektif dan efisien karena hasil dari laporan keuangannya akan muncul secara otomatis setelah dilakukan penginputan pada jurnal umum. Laporan keuangan yang dimiliki juga menjadi sesuai dengan standar yang berlaku yaitu SAK EMKM.
The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables Syahputri, Dwi Indri; Nawirah
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.163-176

Abstract

This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. The total data becomes 72 observational data. The data was analyzed using a panel data regression test with the help of the Eviews 12 application. The results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, GCG is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm Size on earning management
Sustainability Reporting : Moderating The Impact of Financial Performance on Stock Price Rosilawati, Linda; Nawirah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2126

Abstract

This study aims to examine the influence of financial performance on stock prices with sustainability reports as a moderating variable. Financial performance is measured through four categories. Sustainability reports are measured using the GRI-G4 index. The research population includes 27 palm oil industry companies listed on the Indonesia Stock Exchange. The research sample consists of 17 palm oil industry companies that consecutively disclosed annual reports, financial reports, and sustainability reports from 2018 to 2022, using purposive sampling. The data analysis method in this study involves panel data regression and Moderated Regression Analysis (MRA) using Eviews 12 software. The test results indicate that earnings per share and net profit margin have a significant impact on stock prices. However, the current ratio and debt-to-equity ratio do not influence stock prices. Meanwhile, sustainability reports can moderate the impact of earnings per share, net profit margin, and current ratio on stock prices but cannot moderate the impact of the debt-to-equity ratio on stock prices.
Co-Authors Maretha Rosilawati, Linda Setiani Sri Andriani Syahputri, Dwi Indri