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Rita J D Atarwaman
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Journal : Multidisciplinary Indonesian Center Journal

 1 
FINANCIAL REPORT ANALYSIS: FROM DATA TO VALUABLE INFORMATION (CASE STUDY OF A WORKSHOP SERVICE BUSINESS) Gusti Tuara; Rita J D Atarwaman; Nadia Indra; Bayu Muhaimin; Nurfira Tuharea; Refial Fadhil Marasabessy; Dean Marchia Unawekla; Ina Belay; Fakhri Azmi Syahbani; Fahratun Rizky Lisaholith; Adha Sahar Pradella; Debora Evanya Sinaga; Putri Maharani Ratuloly; Fensya Penina Tosil; Ardhansyah Iwan Putra
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.982

Abstract

This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
THE MEANING OF FINANCIAL REPORTING FOR MSMES: A PHENOMENOLOGICAL STUDY OF BEHAVIORAL ASPECTS IN COMPLIANCE AND DECISION MAKING Rita J D Atarwaman; Muza Syahraini Prabowo; Natalia Evernande Gomies; Putri Zahra Thahir; Muhammad Arya Kabalmay
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1911

Abstract

This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
IMPROVING MANAGERIAL BEHAVIOR UNDERSTANDING THROUGH THE IMPLEMENTATION OF BEHAVIORAL ACCOUNTING IN MSMES: A CASE STUDY ON GINZA BUSSINESS Rita J D Atarwaman; Syantal Mustamu; Claudya Ifentri; Jumiati Lahadasi; Johan Daud Banawi; Zuleyka Tahera Marasabessy; Pieter Rumawatine
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1943

Abstract

Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
QRIS IMPLEMENTATION IN MSMES:A STUDY OF EASE OF USE AND ITS IMPACT ON TRANSACTION EFFICIENCY (STUDY OF MSMES IN KECAMATAN TELUK AMBON ) Rita J D Atarwaman; Saraun kaliky; Phuput Aprilia Arif; Riyadh Gunawan
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1953

Abstract

This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
ANALYSIS OF COST CONTROL SYSTEM IMPLEMENTATION IN IMPROVING MICRO-ENTERPRISE EFFICIENCY (Case Study: Mrs. Delin’s Grocery Business in Tuni Hamlet) Rita J D Atarwaman; Fioneti T Birahy; Fensya Penina; Muhammad Maulud Samal; Yehezkiel Persunay
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1960

Abstract

Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
TTHE INFLUENCE OF VILLAGE OFFICIAL COMPETENCE ON THE IMPLEMENTATION OF VILLAGE FINANCIAL ACCOUNTING STANDARDS (SAKD): A CONTINGENCY STUDY IN POKA VILLAGE Rita J D Atarwaman; Yosefa.Reresi; Inkana Dewanti Banea; Permata Sary Lausiry
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1961

Abstract

Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
EDUCATION AND ASSISTANCE IN PREPARING MSME FINANCIAL STATEMENTS FOR ACCESS TO FINANCING Rita J D Atarwaman; Riska Tuguis; Nahda Latulumamina; Yoas Ongen Lawery; Irfan Fokatea
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1996

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
THE IMPACT OF ACCOUNTING UNDERSTANDING ON DECISION-MAKING QUALITY FOR CULINARY MSMES IN AMBON (SPECIFICALLY FOR THE CASE STUDY OF AYAM GEPREK INU SUHERNI LA UMAR) Asriani; Jhonmarth Kastanya; Usrina La Ode Raipu; Rita J D Atarwaman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1998

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Co-Authors Adha Sahar Pradella Ardhansyah Iwan Putra Asriani Aulia Azzahra Anakoda Bayu Muhaimin Bulandari, Jihan Sartika Claudya Ifentri da Costa, Michel angelo Dean Marchia Unawekla Debora Evanya Sinaga Fahratun Rizky Lisaholith Fakhri Azmi Syahbani Fensya Penina Fensya Penina Tosil Fioneti T Birahy Gabriela Alfarenita Telussa Goldameir Adriana Pattikawa Gusti Tuara Ina Belay Inkana Dewanti Banea Irfan Fokatea Jesika saiya Jhonmarth Kastanya Johan Daud Banawi Jumiati Lahadasi lawalata, , Marcellino limasana, Orlando Mahu, Sundusin Maitimu, Wihel Mbulex, Marsyah Muhammad Arya Kabalmay Muhammad Maulud Samal Mutia Amalia Muza Syahraini Prabowo Nadia Indra Nahda Latulumamina Natalia Evernande Gomies Novianti Monaten Nunung Anastasia Aco Nurfira Tuharea Nurlina Belasa Pelupessy, Arleston Permata Sary Lausiry Phuput Aprilia Arif Pieter Rumawatine Piter Rumawatine Putri Maharani Ratuloly Putri Zahra Thahir Rahmawati Rahman Refial Fadhil Marasabessy Resley, Helita Riska Tuguis Riyadh Gunawan Sangadji, Alvira Aprilyana Saraun Kaliky sipahelut, Paunelin florensia Sitra Yani Belasa Sri Devi Rajab Supit, Chesya Syantal Mustamu Usrina La Ode Raipu Windy Yehezkiel Persunay Yoas Ongen Lawery Yosefa.Reresi Zuleyka Tahera Marasabessy