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All Journal IJMA Jurnal Akuntansi
Putri, Ila Fadila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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PENGARUH TINGKAT PEMAHAMAN AKUNTANSI DAN TINGKAT KESIAPAN PELAKU UMKM PASAR SEGAR KOTA MAKASSAR TERHADAP PENERAPAN SAK EMKM Parmawati, Risma; Fadillah, Andi Lutfyatul; Putri, Ila Fadila; Muchran, Muchriana
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).392-399

Abstract

The aim of this research is to determine the level of accounting understanding of Makassar City Fresh Market MSME actors regarding the implementation of SAK EMKM. This research uses a quantitative type of research, uses a descriptive approach and uses multiple linear regression analysis tests.  This data was obtained by distributing questionnaires directly to MSME players at Pasar Segar Makassar. Quantitative research was chosen because it aims to test the hypotheses that have been proposed. Research on certain populations or samples can be carried out using a descriptive approach, which comes from positivism.  For analysis, T, F, and R Square tests were used. The research sample was MSME actors in the Fresh Market, Makasaar City. The results of this research show that the accounting understanding variable (X1) does not have a significant influence on the application of SAK EMKM (Y), but the variable level of readiness of MSME actors (X2) has a significant influence on the application of SAK EMKM (Y). The variables level of understanding of accounting (X1) and level of readiness of MSME actors (X2) each have an influence of 29.9% on the variable implementing SAK EMKM (Y).
Sustainability Reporting and Good Corporate Governance: The Key to Financial Performance in Indonesia’s Mining Sector 2021–2023 Putri, Ila Fadila; Razak, Linda Arisanty; Ismawati, Ismawati
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11622

Abstract

Purpose – To determine the effect of sustainability reports and good corporate governance on financial performance. Design/Methodology/Approach – This study uses a causal associative quantitative approach, using panel data regression analysis and Eviews 12 data analysis tools. This study uses a sample of 20 companies determined based on the purposive sampling method, namely the selection of samples with certain criteria. Findings – The results of this study show that sustainability reports do not have a significant effect on financial performance. Good corporate governance with audit committee indicators does not have a significant effect on financial performance, and independent board of commissioners indicators have a significant positive effect on financial performance. Research Limitations/Implications – The limitation in this study is the lack of indicators used in measuring good corporate governance. Researchers can then develop and research other determinants that are likely to affect financial performance. Keywords: Financial Performance, Good Corporate Governance, Mining Companies, Sustainability Report
Co-Authors Fadillah, Andi Lutfyatul Ismawati Ismawati Parmawati, Risma Razak, Linda Arisanty