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All Journal KEUNIS Trilogi Accounting & Business Research
Yuliana, Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGGUNAAN APLIKASI MOBILE KASIR BAGI UMKM DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Almas, Salsabila; Khairiyah, Nurul Nazilah; Yuliana, Nurul; Fadhilah, Farah; Dewi, Marcella Mutiara
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1750

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role as the backbone of the country's economy. However, MSMEs actors do not understand the importance of preparing financial statements. The development of the industrial revolution 4.0 era has made innovations by making various technological developments. The mobile cashier application is a form of technological development in the accounting field that can assist MSMEs actors in compiling financial reports according to established standards. This study aimed to analyze the application of a mobile cashier application to help improve the quality of financial reports for MSMEs actors. The method used is the PIECES method. The assessment indicators include performance, information, economy, control, efficiency, and services. The results showed that the presence of a mobile cashier application helped them improve the quality of financial reports.Keywords: MSMEs, Mobile Cashier, PIECES Method, Quality of Financial Statements
Does Managerial Ability Reduce Firms Cost of Debt? The Mediating Role of Earnings Quality and The Moderating Effect of Independent Commissioners Yuliana, Nurul; Anies Lastiati
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6306

Abstract

This study examines the impact of managerial ability on the cost of debt (COD). It also evaluates the role of earnings quality as a mediator between managerial ability and COD. It further explores the moderating role of the independent board of commissioners in the relationship between managerial ability and earnings quality. Using the path analysis method, this study analyzes data from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. This study finds that higher managerial ability will result in lower cost of debt. Furthermore, it indicates that managerial ability will increase firms’ earnings quality. This study also finds no evidence of a mediating effect in the relationship between managerial ability and the cost of debt. In addition, the independent board of commissioners fails to moderate the positive relationship between managerial ability and earnings quality. This study implies that managerial ability plays a key role in lowering cost of debt and improving earnings quality. It also suggests the need to enhance the effectiveness of independent commissioners and strengthen corporate governance practices.
Co-Authors Almas, Salsabila Dewi, Marcella Mutiara Fadhilah, Farah Khairiyah, Nurul Nazilah Lastiati, Anies