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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Abdul Qodar Riyanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peran Akuntansi Manajemen dalam Meningkatkan Kinerja Keuangan : Studi Kasus PT Sumber Alfaria Trijaya Tbk Tahun 2023-2024 Nisa Monica Jong; Abdul Qodar Riyanto; Faiz Azzam Attamimi; Antonita Wahyu Cloria
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5609

Abstract

This study aims to analyze the extent to which management accounting plays a role in improving the financial performance of PT Sumber Alfaria Trijaya Tbk during the 2023–2024 period. Management accounting serves as a key function in providing financial and non-financial information used for planning, controlling, and making optimal business decisions. This research employs a descriptive qualitative approach using secondary data obtained from the company’s annual financial reports, management accounting books, and relevant scientific journals. The results show that the consistent implementation of management accounting contributes to cost efficiency, enhances budgeting processes, and supports more accurate decision-making. However, financially, there was a decline in profitability ratios, where ROA decreased from 10.17% to 8.30%, and NPM fell from 3.26% to 2.72%. Meanwhile, the DAR increased from 54.14% to 54.38%, and the CR rose from 100.36% to 104.48%, indicating an improvement in liquidity and capital structure stability. These findings suggest that although profitability experienced pressure due to higher operational costs, PT Sumber Alfaria Trijaya Tbk was able to maintain its liquidity and financial stability through effective budgeting systems and cost control mechanisms. Therefore, management accounting plays a significant role in the evaluation and continuous improvement of the company’s financial performance.
Analisis Penerapan SAK-EMKM pada Laporan Keuangan UMKM : Studi Kasus Kedai Sayur Ibu Diana Salsa Oktavia Salbina; Indri Jihani; Naifah Amelia Ramadhani; Lutfatul Umamah; Abdul Qodar Riyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.5629

Abstract

MSMEs play an important role in the economy, even though most business actors still find it difficult to prepare financial statements in accordance with accounting standards. This is also the case with Ibu Diana's Vegetable Stall MSME, which still uses simple record keeping, thereby reducing the quality of the financial information produced. Based on this, this study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) at Ibu Diana's Vegetable Shop and identify the benefits and obstacles encountered in implementing these standards. This study uses a qualitative method with a case study approach. Informants were determined purposively, namely the owner of Kedai Sayur Ibu Diana, then expanded through the snowball technique to obtain additional sources. Data were collected through triangulation techniques, which included in-depth interviews about how to record business activities and documents related to finance. The results of the study show that Kedai Sayur Ibu Diana has not fully implemented SAK-EMKM due to limited understanding, lack of transaction evidence, and the absence of an organized recording system. However, the implementation of standards has the potential to provide benefits in the form of increased recording accuracy, reliability of financial information, and ease of decision making. This study shows that accounting assistance and training are very important for MSME players so that they can effectively implement SAK-EMKM.
Co-Authors Antonita Wahyu Cloria Faiz Azzam Attamimi Indri Jihani Lutfatul Umamah Naifah Amelia Ramadhani Nisa Monica Jong Salsa Oktavia Salbina