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All Journal Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan JEBD
Izzati, Dina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering

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Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Aliah, Nur
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.492

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia aims to enhance the transparency and accountability of MSME financial statements. Despite its design to cater to MSME characteristics, many businesses struggle with full implementation. This study highlights several challenges, including a lack of understanding of accounting principles, insufficient skilled personnel, and inadequate socialization and training. Consequently, many MSMEs rely on simplistic recording methods that fail to comply with SAK EMKM, leading to less informative financial statements. To foster better adherence to these standards, collaboration among accounting institutions, the government, and MSMEs is essential for education and training initiatives. By improving their understanding of SAK EMKM, MSMEs can enhance the quality of their financial reporting, thereby facilitating better access to financing and strengthening their contributions to the national economy.
The Effect of Profitability And Liquidity on The Value of Non Cyclical Consumer Sector Companies Listed on The Indonesia Stock Exchange (IDX) In 2019-2023 Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Azzahra, An
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.515

Abstract

The purpose of this study is to examine how productivity and liquidity affect the value of non-cyclical buyer division companies listed on the Indonesia Stock Exchange between 2019 and 2023. Return on Assets (ROA) is used in this study to quantify productivity, while the Debt to Equity Ratio (DER) is used to measure liquidity. Quantitative data that is based on reliable information from relevant firm budgeting explanations is employed. Different straight relapse is the explanatory technique linked, allowing researchers to identify significant relationships between the subordinate variable (firm esteem) and the autonomous components (ROA and DER). In addition to providing important information for financial experts and business management to use when making critical decisions, this study is expected to yield deep insights into how benefit and liquidity impact firm value. The results of this study are expected to enhance writing about factors that affect firm value and increase knowledge of the importance of controlling profitability and liquidity in advancing business performance in the capital display.
Analysis on How Learning Motivation And The Understanding of Information Technology Affects Accounting Students Cumulative Grade Point Average (GPA) Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.563

Abstract

This study examines the relationship between accounting students' cumulative grade point average (GPA) and their information technology proficiency and motivation to learn. In the current digital era, success in the accounting business, where managing and reporting financial data is essential, increasingly depends on having a strong information technology background. The study used a survey methodology and a quantitative approach, focusing on 50 accounting students in Medan. A standardized questionnaire measuring demographics, learning motivation, and IT comprehension was used to gather data. Information technology knowledge and GPA have a significant positive link (p = 0.001), according to the data, suggesting that improving students' IT proficiency can significantly raise their academic achievement. On the other hand, learning motivation's impact on GPA is not statistically significant (p = 0.096), indicating that although motivation is relevant, other elements might be more crucial for academic achievement. To improve overall academic performance in accounting education, the findings highlight the necessity for educational institutions to concentrate on enhancing students' IT comprehension in addition to learning motivation tactics.
Analysis of The Effect of Accounting Education, Motivation And Availability of Job Information on Accounting Students' Interest In A Career As An Accountant Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Parsi, Citra; Miranda, Aqilah; Arnita, Vina
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.571

Abstract

This study aims to analyze the effect of accounting education, motivation, and the availability of job information on accounting students' interest in a career as an accountant. The phenomenon of shifting student interest in choosing a career outside accounting may threaten the availability of professional accountants in the future. Using a quantitative approach and a systematic survey design, data were collected from 100 students of accounting study programs in Medan who had taken the "Basic Accounting" course. The analysis results show that accounting education has a significant influence on student interest (T-statistic 2.927, P-Value 0.002), followed by learning motivation (T-statistic 4.214, P-Value 0.000) and availability of job information (T-statistic 2.715, P-Value 0.043). The R² value of 0.757 indicates that the three variables explain 75% of the variation in students' interest in a career as an accountant. These findings emphasize the importance of improving the quality of accounting education, strong motivation among students, and adequate access to job information. Recommendations are given for universities to design more relevant and informative educational programs to increase students' interest in the accounting profession in a sustainable manner.
The Effect of Financial Statements on Investment Decisions: Case Study of 10 Public Companies Silitonga, Juliarta Elisabeth; Izzati, Dina; Zahrani, Vista Alisha; Panggabean, Fitri Yani
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.742

Abstract

This study aims to analyze the influence of financial statements on investment decisions in public companies in Indonesia. Using a qualitative approach through a case study method, this research examines ten companies listed on the Indonesia Stock Exchange. Data were collected through documentation studies of financial statements and relevant scientific publications. The results show that financial reports that are prepared transparently, accurately, and on time have an important role in building investor confidence. In addition, good financial reports can improve capital allocation efficiency and support company growth. Each company studied revealed that the quality of the financial information presented has a direct impact on investment decisions made by investors, both individual and institutional. This research confirms the importance of financial statements as a strategic communication tool between companies and stakeholders. Thus, financial reports contribute to creating a healthy and sustainable investment climate.
Literature Review: The Effect of Corporate Governance and its Impact on Sustainability Performance Nabila Yolanda; Silitongga, Juliarta Elisabeth; Izzati, Dina; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.666

Abstract

This literature review explores the relationship between corporate governance and business sustainability, emphasizing how effective governance practices enhance transparency and accountability. In today’s competitive landscape, companies strive to increase their value to ensure long-term survival and growth. Good Corporate Governance (GCG) is pivotal in achieving these goals, particularly considering past financial scandals that highlighted governance failures. Key principles such as fairness, responsibility, transparency, and accountability are discussed in relation to their impact on stakeholder trust and decision-making. The review also examines the interplay between corporate governance and Corporate Social Responsibility (CSR), demonstrating how both approaches contribute to a positive corporate image and stakeholder engagement. Through qualitative analysis of recent research, the review identifies critical factors influencing corporate performance, including board composition and institutional ownership. Findings suggest that companies prioritizing good governance not only enhance financial performance but also promote social and environmental responsibility. This underscores the importance of adopting comprehensive governance frameworks as a strategic approach to achieving sustainable competitive advantage and ensuring long-term business success. Ultimately, this review highlights the necessity for organizations to integrate governance and sustainability practices to foster resilience in an ever-evolving market.
Application of SAK EMKM in the Food Stall Business “Bu Dina” Yolanda, Nabila; Izzati, Dina; Alisha Zahrani, Vista; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.686

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Warung Makan Bu Dina, as well as the business owner's understanding of this standard and the challenges faced in its implementation. The method used was a descriptive qualitative approach with data collection through semi-structured interviews. The results showed that the level of awareness and understanding of business owners of SAK EMKM is still low. Some of the main obstacles identified include lack of education, lack of socialization regarding SAK EMKM, and resistance to changes in existing accounting practices. Nonetheless, the implementation of standardized financial statements can improve transparency and access to funding. The study concludes that to improve accounting practices among MSMEs, strategic interventions such as training and mentoring are needed. This is important so that MSMEs can utilize SAK EMKM as a tool to improve financial performance and competitiveness in the market. Thus, this study contributes to the understanding of accounting in the micro and small enterprise sector and offers a pathway for improved financial management in Indonesia.
Studi Perbandingan Akuntansi Kombinasi Bisnis di Indonesia dan Malaysia: Tantangan dan Solusinya Yolanda, Nabila; Izzati, Dina; Zahrani, Vista Alisha; Ramadhani, Suci; Gautama, Bana Ahmad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to compare business combination accounting practices in Indonesia and Malaysia, as well as identify challenges and solutions for implementation. Using a qualitative descriptive approach based on a literature study for 2021-2025, the accounting standards used, namely PSAK 22, PSAK 38, and PSAK 65 in Indonesia and MFRS 3 and MFRS 10 in Malaysia, were analysed. Although both refer to IFRS, there are significant differences, especially in transactions between entities under common control. Indonesia has flexibility through PSAK 38, while Malaysia has no explicit guidelines. The study results show that business combinations do not always improve financial performance. Challenges faced include regulatory dualism, limited human resources, lack of transparency, and post-merger integration barriers. Proposed solutions include harmonisation of standards with IFRS, HR training, increased transparency, and regulatory reform. In Indonesia, financial literacy, particularly in the Islamic sector, is still low and affects the effectiveness of business combinations. Meanwhile, Malaysia faces constraints in its merger supervision system as it does not yet have a mandatory notification system. Hence, there is a need for regulatory evaluation and cross-agency collaboration to establish an adaptive and sustainable system.
Co-Authors Alisha Zahrani, Vista Azzahra, An Delani, Maisya Fitri Yani Panggabean Franita, Riska Gautama, Bana Ahmad Maisyarah, Renny Miranda, Aqilah Nabila Yolanda Nur Aliah, Nur Parsi, Citra Silitonga, Juliarta Elisabeth Silitongga, Juliarta Elisabeth Suci Ramadhani, Suci Vina Arnita Wan Fachruddin Yolanda, Nabila Zahrani, Vista Zahrani, Vista Alisha