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All Journal International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Scientific Interdisciplinary
Erlina Widayanti Djatnicka
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Strengthening MSME Financial Reports: The Influence of Accounting Knowledge and Education, Moderated by SAK EMKM Socialization Erlina Widayanti Djatnicka; Dian Sulistyorini Wulandari; Mainatul Khasanah
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsie937

Abstract

This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING Erlina Widayanti Djatnicka; Tirin Wulandari; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.526

Abstract

This study aims to examine the effect of sales growth and dividend policy on firm value, with tax planning as a moderating variable. The object of the research is manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using panel regression analysis and Moderated Regression Analysis (MRA) to test moderation effects. The results reveal that both sales growth and dividend policy have a significant positive impact on firm value. Furthermore, tax planning significantly moderates the relationship between sales growth and dividend policy on firm value. This implies that firms implementing effective tax planning strategies are better able to enhance the value-creating potential of their operational growth and dividend decisions. The findings offer strategic insights for corporate managers and investors to integrate financial performance indicators with tax efficiency as a means to maximize shareholder wealth.
Do Tax Incentives Moderate the Impact of Cash Flow and Sales Growth on Accounting Conservatism Erlina Widayanti Djatnicka; Dian Sulistyorini Wulandari; Nur Asti Amalia
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i10.12081

Abstract

This research investigates the relationships between cash flow, sales growth, tax incentives, and accounting conservatism. The study reveals that cash flow significantly influences accounting conservatism, indicating that firms with higher cash flows tend to adopt less conservative accounting practices to seize growth opportunities. Additionally, strong sales growth is associated with reduced accounting conservatism, as companies aim to meet market expectations and present favorable financial results. However, the interaction between cash flow and tax incentives, as well as sales growth and tax incentives, does not significantly affect accounting conservatism. These findings suggest that firms prioritize immediate financial performance over tax strategies when making accounting decisions. The research highlights the need to explore further industry-specific factors, long-term effects, and the practical implementation of tax incentives. By addressing these aspects, future studies can provide deeper insights into how financial reporting practices evolve and inform better corporate governance and stakeholder communication. Overall, this research contributes to understanding the dynamics influencing accounting conservatism in a changing economic landscape
Co-Authors Dian Sulistyorini Wulandari Mainatul Khasanah Nur Asti Amalia Tirin Wulandari