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All Journal Benefit : Journal of Bussiness, Economics, and Finance Jurnal Publikasi Ekonomi dan Akuntansi
Najatu Rohmah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Implementasi Literasi Digital Dan Sak Emkm Pada Usaha, Mikro, Kecil, Dan Menengah (Umkm) Dalam Mendukung SDGS 2030 Riztina Dwi Setyasih; Laila Rossana; Najatu Rohmah; Muftikhatur Rohmah; Intania Fajar Andini
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1151

Abstract

UMKM memiliki peran strategis dalam pertumbuhan ekonomi nasional dan pencapaian Sustainable Development Goals (SDGs). Namun, banyak UMKM masih menghadapi tantangan, terutama dalam adopsi teknologi digital dan penerapan laporan keuangan berbasis SAK EMKM. Penelitian ini bertujuan mengeksplorasi penerapan teknologi digital dan standar akuntansi pada UMKM serta dampaknya terhadap keberlanjutan usaha. Metode yang digunakan adalah deskriptif analisis melalui studi literatur dan wawancara dengan tiga pelaku UMKM di Kabupaten Banyumas: Alzky Wedding, Apple Blossom, dan CV. Langgeng Jaya Sarana. Hasil penelitian menunjukkan bahwa teknologi digital memberikan kemudahan operasional, namun belum dimanfaatkan optimal. Selain itu, pemahaman terhadap standar pelaporan keuangan masih rendah, menghambat pencatatan yang sesuai. Oleh karena itu, peningkatan literasi digital dan keuangan menjadi kunci untuk mendukung keberlanjutan UMKM sejalan dengan SDGs.
Analisis Pengaruh Profabilitas, Likuiditas, Leverage dan Kompleksitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Properti yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2023) Teguh Imawan; Saras Supeno; Laila Rossana; Sania Ferika; Najatu Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i2.5174

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and complexity on the timeliness of financial reporting among property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Timely reporting is a crucial indicator for delivering relevant and credible financial information to stakeholders. The study utilizes secondary data obtained from the IDX's official website and applies multiple linear regression analysis along with classical assumption tests. The results indicate that profitability, liquidity, leverage, and complexity each have a significant partial effect on financial reporting timeliness. Simultaneously, all four variables also have a significant combined influence. The adjusted R- square value of 71.4% indicates that these independent variables substantially explain variations in reporting timeliness. These findings highlight the importance of sound financial management and organizational efficiency in supporting compliance with timely financial reporting.
Co-Authors Intania Fajar Andini Laila Rossana Muftikhatur Rohmah Riztina Dwi Setyasih Sania Ferika Saras Supeno Teguh Imawan