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All Journal Paradoks : Jurnal Ilmu Ekonomi Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Wardhani, Widia Pangesti Cahya
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Economics, Econometrics & Finance Social Sciences

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THE IMPORTANCE OF UNDERSTANDING AND APPLYING ACCOUNTING SCIENCE TO BUSINESS QUALITY FOR MSME ACTORS Wardhani, Widia Pangesti Cahya; Adelia S.W. Ramadhan; Arzheti Z. Lubna; Amanda N.A. Safitri; Ivana Cahyaningrum
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.201

Abstract

Understanding and applying accounting knowledge has a crucial role in improving business quality for Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze the impact of understanding and doctrine of accounting science on the business quality of MSME actors. This research method involves surveys and data analysis from a number of MSME actors who apply accounting principles in their financial management. The application of accounting science in daily practice helps MSME actors in identifying areas of improvement, mitigating financial risks, and increasing operational efficiency. Additionally, a deep understanding of finance provides a solid foundation for strategic decision making, including capital management, business expansion, and appropriate market targeting. Thus, this research concludes that understanding and applying accounting knowledge has a strategic role in improving the quality of MSME businesses. Efforts to improve financial literacy and provide appropriate support can make a positive contribution to strengthening the MSME sector and driving overall economic growth.
Pengaruh Asimetri Informasi, Good Corporate Governance, Corporate Social Responsibility, Free Cash Flow dan Modal Intelektual Terhadap Manajemen Laba Wardhani, Widia Pangesti Cahya; Trisnawati, Rina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1502

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi, good corporate governance, corporate social responsibility, Free Cash Flow, dan modal intelektual terhadap manajemen laba (studi kasus pada perusahaan manufaktur yang terdaftar di bei periode 2021-2023). Jenis penelitian yang digunakan dalam penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indoenesia (BEI) tahun 2021-2023 yang berjumlah 224 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel penelitian yang diperoleh sebanyak 111 Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Penggujian ini menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabel Free Cash Flow berpengaruh terhadap manajemen laba, sedangkan Asimetri Informasi, Good Corporate Governance, Corporate Social Responsibility, dan Modal Intelektual tidak berpengaruh terhadap manajemen laba.
Co-Authors Adelia S.W. Ramadhan Amanda N.A. Safitri Arzheti Z. Lubna Ivana Cahyaningrum Rina Trisnawati