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All Journal Jurnal Riset Manajemen dan Ekonomi Global Leadership Organizational Research in Management
Christine Monica Saren
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada NH Cake Christine Monica Saren; Angelin Marla Halawane
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i4.2865

Abstract

Financial reports are tools that provide information on the financial position, performance, and changes in the financial position of a company that are beneficial for many users in making economic decisions so that the financial performance of their business can grow. This study aims to determine how the implementation of SAK EMKM is in the HN Cake business. This type of research uses a qualitative research method with a descriptive approach. Based on the results of this study, it shows that the NH Cake business has not fully implemented SAK EMKM in its business, the bookkeeping carried out is only based on cash in and cash out.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah pada Dinas BKAD Christine Monica Saren; Rahayu Mokoagow
Global Leadership Organizational Research in Management Vol. 2 No. 3 (2024): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v2i3.1670

Abstract

This study aims to analyze the factors that affect the quality of government financial report information at the Regional Finance and Assets Agency (BKAD). The factors studied include human resource competence, internal control, information technology utilization, and accounting understanding. Data was collected through a questionnaire distributed to BKAD employees and analyzed using the multiple linear regression method. The results of the study show that all the factors studied have a significant influence on the quality of financial statement information. These findings emphasize the importance of improving human resource competence, effective internal control, optimal use of information technology, and a good understanding of accounting in order to produce quality financial reports.
Co-Authors Angelin Marla Halawane Rahayu Mokoagow