Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management, Economic, and Accounting
Taufiq, Maf’ul
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN CAFE BEANS & BITES Theresia, Theresia; Franita, Riska; Taufiq, Maf’ul
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.3131

Abstract

The research wants to evaluate the process of implementing SAK-EMKM, the obstacles faced, and the impact on financial management. The research uses qualitative descriptive methods through observation, interviews and documentation. The research results show that financial reports before implementing SAK-EMKM only recorded simple income and expenses, without separating assets, liabilities or profit and loss. After implementing SAK-EMKM, financial reports have become more transparent with a structure that includes financial position reports, profit and loss reports and notes to financial reports. The main obstacles faced include a lack of understanding and skills in accounting. With the existence of SAK EMKM financial management of Cafe Beans & Bites. This research also emphasizes the importance of SAK-EMKM in supporting the development of MSMEs in Indonesia.
Implementation And Challenges Of IFRS Convergence To PSAK In Writing Financial Statements Of Micro, Small, And Medium Enterprises (Msmes) In Indonesia Taufiq, Maf’ul
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.682

Abstract

Financial statements serve as a crucial communication and informational tool, summarizing a company’s entire range of activities. Their existence plays a vital role for stakeholders in assessing potential business opportunities and allocating capital effectively. Although recognized internationally, Indonesia and most developing countries have gradually adopted the International Financial Reporting Standards (IFRS) into their national accounting standards. However, this adoption has not been fully embraced by business practitioners in Indonesia, particularly among Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine the implementation of IFRS-based PSAK (Indonesian Financial Accounting Standards) by MSMEs in Indonesia, as well as the challenges and obstacles they encounter throughout the process. Using a sample of three MSME actors, the study finds that the primary challenges stem from limited knowledge and qualifications of human resources, the complexity of IFRS, and regulatory inconsistencies that lead to confusion.
The Influence of Audit Quality and Internal Audit Control on Earnings Management in Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange Siregar, Aulia Nurannisya; Chrisna, Heriyati; Taufiq, Maf’ul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11278

Abstract

The main objective of this study is to analyze the impact of audit quality and internal audit control on earnings management practices. The focus of the observation is on manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX). The research method applied is a quantitative approach, using multiple linear regression analysis techniques with SPSS software. Data was collected from eight companies that met the purposive sampling criteria: The research findings indicate the following: Audit Quality (X1): Based on the t-test, the significance value obtained is 0.162 (> 0.05). This indicates that audit quality does not have a significant effect on earnings management. Internal Audit Control (X2): The t-test resulted in a significance value of 0.936 (> 0.05). This means that internal audit control does not have a significant effect on earnings management. Simultaneous Test (F-test): The significance level is 0.337 (> 0.05). Thus, collectively, audit quality and internal audit control do not have a significant influence on earnings management.
Co-Authors , Heriyati Chrisna Franita, Riska Pradja, Hadi Siregar, Aulia Nurannisya Theresia Theresia