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All Journal JUrnal Riset Ilmu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Delani, Maisya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Financial Ratio Analysis in Assessing Financial Performance at PT. Indofood Sukses Makmur, Tbk Listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 Period Aprilia, Fista Lindu; Salsabila, Echa; Delani, Maisya; Pasi, Oktavia; Lubis, Nurmala Sari; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i2.822

Abstract

Evaluation of the financial performance of PT Indofood Sukses Makmur Tbk for the period 2020-2022 was carried out through a study with quantitative methods. The data source comes from annual reports available on the Indonesia Stock Exchange (IDX). Based on the calculation of profitability ratios (ROE, ROA, and NPM), it appears that the optimization of the use of equity, assets, and sales for profit is still not optimal. In terms of liquidity, although the current ratio and quick ratio are still below industry standards, the cash ratio indicates the effectiveness of cash management in maintaining short-term liquidity. Solvency analysis through DER and DAR reveals that the company still relies significantly on debt financing for operational activities, potentially increasing financial risk. It can be concluded that despite facing constraints in profitability and solvency, the company is able to maintain its short-term liquidity condition well.
Implementation of Good Corporate Governance on Corporate Reputation Zahrani , Vista; Rahmadayanti, Nabila; Delani, Maisya; Maisyarah, Renny
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.v2i4.667

Abstract

This study examines how the implementation of Good Corporate Governance (GCG), defined as an entity management system that combines transparency, accountability, responsibility, independence, and fairness, affects corporate reputation. The literature review shows that transparency and accountability strengthen stakeholder trust, while board independence and fairness protect the rights of all parties. Consistent GCG implementation increases credibility in the eyes of the public and investors, facilitates access to funding, and builds long-term loyalty. The Corporate Governance Perception Index (CGPI) reflects the effectiveness of GCG in strengthening the company's reputation profile in the global market.
Literature Study: Financial Statement Analysis as a Tool for Measuring Corporate Financial Perfomance Yolanda, Nabila; Khoiri Lutfhi, Muhammad; Delani, Maisya; Panggabean, Fitri Yani
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.v2i4.714

Abstract

This study aims to analyze financial statements as a means of measuring the company's financial performance. Financial statements serve an important function in assessing financial health, operational effectiveness, and efficiency of company management. Through a qualitative approach and literature study method, this research collects data from various journals and previous research on financial measurement tools and ratios. The analysis was conducted using liquidity, solvency, activity, and profitability ratios. The results show that most companies face challenges such as high dependence on debt, inefficiency in asset management, and high operating expenses. However, successful companies usually have good liquidity management and efficient capital management. Recommendations include improving liquidity management, asset utilization efficiency, diversifying funding sources, and controlling operating expenses. In addition, the development of marketing strategies, HR training, and regular monitoring are also suggested to improve financial performance. This study confirms the importance of financial statement analysis in strategic decision-making and evaluating company health. It is hoped that these findings can serve as a reference for practitioners and academics in utilizing financial statements to improve the company's financial performance.
Penerapan Laporan Keuangan UMKM Bakso Pak Ncrit Berbasis SAK EMKM Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Rahmadayanti, Nabila; Delani, Maisya; Franita, Riska
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1135

Abstract

Penelitian ini bertujuan untuk mengevaluasi dan mengembangkan penerapan pelaporan keuangan yang sesuai dengan SAK EMKM di unit usaha mikro Bakso Pak Ncrit yang berlokasi di Medan, Sumatera Utara. UMKM, sebagai sektor vital dalam perekonomian nasional, menghadapi berbagai tantangan dalam menyusun laporan keuangan yang memenuhi standar, yang berdampak pada transparansi dan akses pembiayaan. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa sebelum adanya intervensi, pencatatan transaksi dilakukan secara manual. Namun, setelah penerapan sistem akuntansi berbasis SAK EMKM, laporan keuangan yang lengkap, termasuk laporan posisi keuangan, laporan laba rugi, dan catatan laporan keuangan, dapat dihasilkan. Penerapan SAK EMKM secara sistematis terbukti meningkatkan kualitas pelaporan keuangan pada UMKM.
Co-Authors , Heriyati Chrisna Aliyah, Dini Rahma Aprilia, Fista Lindu Azzahra, An Bangun, Mudtiani Hakim Br. Fitri Yani Panggabean Franita, Riska Izzati, Dina Khoiri Lutfhi, Muhammad Lubis, Nurmala Sari Maisyarah, Renny Nur Aliah, Nur Pasi, Oktavia Rahmadayanti, Nabila Salsabila, Echa Wan Fachruddin Yolanda, Nabila Zahrani , Vista Zahrani, Vista