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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi
Nensi Rahma Nor Hakiki
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Humanities Economics, Econometrics & Finance

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Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul Naila Syifa Azahra; Nensi Rahma Nor Hakiki; Citra Helena Rahmawati; Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.2980

Abstract

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul Naila Syifa Azahra; Nensi Rahma Nor Hakiki; Citra Helena Rahmawati; Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.2980

Abstract

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Dampak Profitabilitas, Suku Bunga, dan Tingkat Pengembalian yang Diharapkan terhadap Efektifitas Penganggaran Modal (Perusahaan Gas Industri Periode 2018-2022 ) Siti Nur Azizah; Nensi Rahma Nor Hakiki; Sarah Sarah; Firstya Trista Faradiba; Maria Yovita R. Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2651

Abstract

The purpose of this study is to examine and analyze the extent to which profitability, interest rates, and expected returns influence the effectiveness of capital budgeting in industrial gas companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Capital budgeting is an essential tool for determining the feasibility of long-term investments through the evaluation of expected financial benefits. This research employs a quantitative method using multiple linear regression analysis to measure the relationship among variables. The results show that profitability, as measured by Return on Assets (ROA), has a positive and significant effect on improving the effectiveness of capital budgeting. In contrast to profitability, interest rates have a negative and significant impact. Meanwhile, expected returns also have a positive effect, but the influence is not statistically significant. These findings emphasize the importance for company management to consider both internal and external financial factors in investment planning to create sustainable added value.
Co-Authors Citra Helena Rahmawati Firstya Trista Faradiba Maria Yovita R. Pandin Naila Syifa Azahra Olivia Lovina Hermanto SARAH SARAH Siti Nur Azizah SRI RAHAYUNINGSIH Trifena Hanayomi Sutanto