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All Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting
Pricillia Deborah Valentine
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Economics, Econometrics & Finance

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Analysis Of The Level Of Understanding Of MSME Actors Towards SAK-EMKM Along The University Of North Sumatra Road From Door 1 To Door 4 Sari, Adila; Pricillia Deborah Valentine; Nayla Nurul Putri; Nuraini Azlin; Heriyati Chrisna
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.v2i3.529

Abstract

This study aims to determine the degree of interpretation of Micro, Small, and Medium Enterprises (MSMEs) compared to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and analyze its application. This information was obtained from a survey of 168 MSME respondents on Jalan Universität North Sumatra (doors 1–4). The findings of the study show that most MSMEs do not understand the SAK EMKM, with 90% of respondents not knowing the standards and 84 respondents answering "Very ununderstanding." This is mainly due to a lack of accounting literacy, the belief that financial records are inaccurate, and a lack of awareness of resources. The findings of the study show that substantial socialization and education are needed for MSMEs to help, make clear budget reports in accordance with standards, increase transparency, provide access to financial resources, and support regional economic growth
Analysis of the Effect Of Profitability of Asset Structure Asset Growth on Debt Policy in Health Companies Listed on the Indonesia Stock Exchange Pricillia Deborah Valentine; Nayla Nurul Putri; Nuraini Azlin; Indah Lestari; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.282

Abstract

This study aims to analyze the influence of profitability, asset structure, and asset growth on debt policy in health sector companies listed on the Indonesia Stock Exchange. The data used is secondary data from the financial statements of 45 companies. After the normality analysis, the data showed a normal distribution with an estimated skew of 0.067 (more than 0.05). With an F value of 12.827 and a p-value of 0.000, the results of the simultaneous test (F Test) show that the integrated independent variables significantly affect the debt policy. However, according to a partial analysis (T-Test), the only factor that has a significant negative influence on debt policy is profitability (p-value = 0.000), while asset growth and asset structure do not show a significant influence.
The Effect of Debt Policy, Profitability, and Company Size on Health Sector Company Value Dio Jeremia Sembiring; Nayla Nurul putri; Pricillia Deborah valentine; Nuraini Azlin; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.266

Abstract

This study aims to analyze the impact of debt policy, profitability, and firm size on firm value in the healthcare sector. Using multiple linear regression analysis and secondary data from 72 companies, the findings reveal that debt policy (with a coefficient of -0.45) and profitability (with a coefficient of -0.38) have a significant negative effect on firm value, while firm size (with a coefficient of 0.52) has a significant positive effect. These results indicate that an increase in firm size leads to a higher firm value, whereas higher debt and lower profitability reduce firm value. These insights are crucial for financial management in healthcare companies, especially in a dynamic market where maintaining competitiveness is key
Co-Authors azzahra, an suci Dio Jeremia Sembiring Heriyati Chrisna Indah Lestari Meigia Nidya Sari Nayla Nurul Putri Nuraini Azlin Sari, Adila