Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI Reviu Akuntansi, Keuangan, dan Sistem Informasi
Hidajah Ekowati, Wiwik
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Faktor – Faktor Yang Memengaruhi Pemahaman Umkm Dalam Penyusunan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus Umkm Di Desa Ngawonggo Kecamatan Tajinan) Arnetta, Vionna Dian; Hidajah Ekowati, Wiwik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.17

Abstract

This study empirically examines the effect of education level, educational background, business size, accounting knowledge, information provision, and socialization on MSME understanding in preparing financial reports based on FAS for MSME (SAK EMKM). The object of this study includes MSME entrepreneurs of Ngawonggo Village. The data were collected from the survey, and the samples of 60 data were selected through a simple random sampling technique and analyzed by logistic regression utilizing SPSS version 25 software. The study results indicated that business size and accounting knowledge affected MSME understanding in preparing financial reports based on FAS for MSME. The level of education, educational background, information provision, and socialization did not affect MSME understanding in preparing financial reports based on FAS for MSME. Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh tingkat pendidikan, latar belakang pendidikan, ukuran usaha, pengetahuan akuntansi dan pemberian informasi dan sosialisasi terhadap pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM. Objek penelitian ini adalah pelaku UMKM yang berada di Desa Ngawonggo. Data dikumpulkan dengan menggunakan metode survei dengan teknik simple random sampling, sebanyak 60 data berhasil dukumpulkan. Analisis data dilakukan dengan metode analisis regresi logistic dengan menggunakan aplikasi Statistikal Product and Service Solution (SPSS) versi 25. Hasil penelitian menunjukkan ukuran usaha dan pengetahuan akuntansi berpengaruh terhadap pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM. Sedangkan tingkat pendidikan, latar belakang pendidikan, dan pemberian informasi dan sosialisasi tidak memiliki pengaruh terhadap pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM.
Pelatihan Akuntansi Sektor Publik Bagi Guru SMK, MAK dan SMA Bidang Ekonomi dan Bisnis di Wilayah Kabupaten Malang dan Blitar Bagian Selatan Yanuarisa, Yesika; Djamhuri, Ali; Hidajah Ekowati, Wiwik; Nurhidayah, Nurhidayah
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 2 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i2.6119

Abstract

Public Sector Accounting (Government Accounting) education currently available in Indonesia is not at a satisfactory level. This is because the government accounting standard is a relatively new standard when compared to the private sector financial accounting standards embedded in the Financial Accounting Standards Statement (PSAK). The user has limited capabilities in implementing government accounting standards (SAP). This condition leads to a gap in understanding and mastering in the practice of government accounting standards. This also applies to teachers in the Senior High School (SMA). Public Sector Accounting Training for Vocational School (SMK) in the fields of Economics and Business, Vocational Madrasah Aliyah (MAK) and Senior High School (SMA) in the Malang District and Southern Blitar Region is a socialization of the standard of government accounting to be effective, intensify and extend the application of these standards from the preparation and improvement of qualifications for SMK, MAK, and SMA teachers. The method of training are preparation, socialization, implementation and evaluation. With this training, educational institutions will be able to produce graduates who have the ability or competence in the field of government accounting, so that the needs of accounting at various levels of government institutions e will be more easily met.
Co-Authors Ali Djamhuri Arnetta, Vionna Dian Nurhidayah Nurhidayah Yesika Yanuarisa