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All Journal Journal of English Language and Education E-Jurnal Akuntansi TSM
Pratiwi, Ani
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Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS DETERMINASI FAKTOR PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Pratiwi, Ani; Widayati, Neneng; Fauzi, Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2929

Abstract

The preparation of financial statements based on SAK EMKM remains a challenge for MSMEs, particularly due to limited accounting comprehension, varying business scales, and differing levels of digital technology adoption. This study aims to examine the influence of QRIS implementation, business size, and accounting comprehension on the preparation of financial statements in accordance with SAK EMKM among MSMEs. A quantitative approach was employed by distributing questionnaires to 100 MSME respondents, with data analysed using the SEM-PLS method. The findings indicate that all three independent variables significantly affect the application of SAK EMKM. QRIS contributes to improved transaction recording and accountability, business size influences the extent of compliance with reporting standards, while accounting comprehension emerges as the dominant factor in enhancing the quality of MSMEs’ financial statements. These results underline the importance of integrating digital financial technologies with accounting literacy in encouraging MSMEs to prepare reports in line with standards. The study suggests that government bodies, MSME associations, and educational institutions should strengthen practical accounting literacy programmes alongside digital mentoring to promote broader implementation of SAK EMKM. Future research is recommended to expand the geographical scope, apply a longitudinal approach, and include external variables such as regulatory support and business environment.
The Effectiveness of Routine Recitation Activities on Students’ Ability in Reading and Writing the Qur’an at State Junior High School 7 Buton Tengah Pratiwi, Ani; Madi, Madi; Basri, Basri
Journal of English Language and Education Vol 11, No 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i2.2241

Abstract

The difficulties that students often experience in studying the Al-Qur'an, especially in class VIII E, became the impetus for conducting this research. Students at SMP Negeri 7 Buton Tengah have problems in terms of encouraging them to read the Al-Qur'an, feeling lazy, lacking self-confidence and accuracy in recognizing makhraj and tajwid. With regular Koran activities carried out every Wednesday or Friday, one way to make it easier for students to study the Koran, from the Iqro level to the Al-Qur'an level, is to use the talaqqi (musyafahah), talqin technique, and tikrar techniques. With this method, students read directly in front of the teacher, and the teacher immediately corrects if there are mistakes in makharj or tajwid and the teacher uses (talaqqi), even the teacher reads it first then the students imitate it (talqin), then the teacher reads the verses of the Koran again and the students imitate it (tikrar). The aim of this research is to ensure that students' reading is in accordance with correct Tajweed rules and good reading standards. This study uses a qualitative approach to understand and measure students' Quranic reading and writing abilities. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation as research instruments in addition to purposive sampling techniques (purposeful samples). The research findings show that class VIII E uses talaqqi, talqin, and tikrar techniques. From cycle I, when the average score was 65,80, to cycle II when the average score was 89,09, included in the very good category, students' understanding of Quranic reading and writing abilities has increased over the past year.
Co-Authors Basri Basri Fauzi Fauzi Madi, Madi Widayati, Neneng