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KESIAPAN PARA PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.394

The research was conducted to find out in depth how the readiness of MSME actors in preparing financial reports based on SAK-EMKM, what are actually the obstacles in preparing financial reports according to SAK-EMKM and how the strategies are so that MSME actors can present financial reports based on SAK-EMKM. In addition, researchers will also provide strategies for how MSME actors can present financial reports based on SAK-EMKM. The emphasis is aimed at the extent to which these MSME actors understand the usefulness of financial reports that are prepared based on standardized standards This study uses a descriptive method with a qualitative approach through interviews, observation and documentation. The population in this study were several MSME players in the services, trade and manufacturing sectors, namely CV Dahkota in Cirebon (printing service business), Midio Restaurant in Jatiwaringin (food / culinary trading business), Arena Distro shop in Radin Inten (trading business). clothes), and Family Shoes in Bogor (a shoe manufacturing business). The results of this study found that there were some MSME actors unpreparedness, such as the financial statements presented only limited to income and expenditure, no recording of assets, inventories were only recorded based on physical calculations, and the recording was still based on cash basis.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KELURAHAN JAKASETIA Delvin Kautsar; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i1.403

To find out how much the influence of the giving information and socialization, educational background, level of education, size of enterprises and enterprises long on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. This research was carried out on 75 SMES in Jakasetia Sub-district using the questionnaire as a data retrieval method. Data was analyzed using multiple regression analysis that processed it through SPSS 25.0 application software The result of the t-test showed that the giving information and socialization, educational background, level of education, size of enterprises and enterprises long variables had a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. The conclusion of this study shows that the variable the giving information and socialization, educational background, level of education, size of enterprises and enterprises long has a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM.

ANALISIS IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA PT BINTANG WIJAYA ABADI BEKASI Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.423

This research was conducted to determine the preparation of financial statements and whether the preparation of financial statements is in accordance with the SAK EMKM at PT Bintang Wijaya Abadi.The research method that will be used in this research is descriptive with a qualitative approach. This study uses primary data and secondary data. In addition, data is obtained through observation, interviews, and documentation. Financial report data taken from PT Bintang Wijaya Abadi in the form of daily cash reports, monthly bank statements, sales recapitulation and purchase recapitulation in 2017.The financial statements prepared by PT Bintang Wijaya Abadi are not in accordance with the SAK EMKM standar. The financial statements prepared by PT Bintang Wijaya Abadi only consist of the Daily Cash Report, Monthly Bank Reports, Sales Recapitulation and Purchase Recapitulation. The SAK EMKM states that the financial statements consist of the Financial Position Report, Income Statement and Notes to Financial Statements. In recognition, measurement and presentation by PT Bintang Wijaya Abadi is in accordance with SAK EMKM which uses an accrual basis.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA PONDOK GEDE) Indah Permadani; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.452

The objective of this research is to find out the effect of Taxpayer Awereness, Tax Sanctions, and aplication of e-Filing system for individual Taxpayer compliance in KPP Pratama Pondok Gede. The research method is descriptive and quantitative research methods. The type of data is primary data.The results of this research had effect of taxpayer awareness, tax sanctions and aplication of e-Filing system for individual taxpayer compliance in KPP Pratama Pondok Gede. The conclusion of this research shows that taxpayer awereness has a partial effect on the compliance of individual taxpayer, tax sanctions don't have a partial effect on the compliance of individual tax payer, aplication of e-filing system has a partial effect on the compliance of individual tax payer, taxpayer awareness, tax sactions, and application of e-filing system has simultaneously affects on the compliance of individual taxpayer.

Integrated Reporting pada Perusahaan Perbankan Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.464

The purpose of this study is to test and analyze the influence of Gender Diversity, Audit Quality and Firm Age on Integrated Reporting. This research was conducted on Banking Companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The population is 43 companies with a sample obtained from 13 companies based on purposive sampling so that as many as 65 research data are available for processing. The data source is in the form of secondary data taken from the company's annual report . The research method is used with a quantitative approach, which includes descriptive analysis, classical assumption test, multiple linear regression, and hypothesis test. The analysis process was carried out using data processing software, namely SPSS Version 27 and Microsoft Excel 2021. The results of the study show that simultaneously Gender Diversity, Audit Quality and Firm Age have a positive and significant effect on Integrated Reporting. Partially, only Quality Audit has no effect on Integrated Reporting. Meanwhile, Gender Diversity and Firm Age have a positive and significant effect on Integrated Reporting.

PENGARUH JENJANG PENDIDIKAN, UKURAN USAHA, LAMA USAHA DAN LATAR BELAKANG PENDIDIKAN ATAS PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA (Studi Kasus pada UKM di PIK Pulogadung) Irma Julyanda; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.502

One of the main factors that cause problems and lead to the failure of micro, small and medium enterprises (SMEs ) in developing businesses is the lack of ability in using accounting information . The purpose of this study was to determine the effect of education , size of business , length of business and educational background on the use of financial information to the success of SMEs . This research is expected to provide empirical evidence of the use of information on SMEs which are partners of the PIK Pulogadung in East Jakarta area. The population in this study are all small and medium entrepreneurs in PIK Pulogadung listed as UPK PPUMKM Pulogadung totaling 42 employers . The data collection was conducted by field surveys using a questionnaire. Methods of data analysis using descriptive analysis and multiple regression analysis with α 0:05 . The results showed levels of education, size of business , and educational background does not significantly influence the success of the business . While the old variable effort significantly affect business success variables . Suggestions for the company SME , companies need to better understand the use of accounting information of SMEs , companies must better understand and use accounting information as information operations , management accounting information and its specialty for financial accounting information more attention again , the provision of financial statements absolutely must be provided when SMEs need capital and will be applying for a loan to the Bank .

ANALISIS KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBBP2) TERKAIT DENGAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI DKI JAKARTA Dewi Rejeki; Risky Defi Jayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.507

This research was conducted to determine the contribution of Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) as well as from Land and Building Rights (BPHTB) Customs Taxes and Rural and Urban Land and Building Taxes. (PBB-P2) whichever is more contributing is related to the Original Regional Revenue of DKI Jakarta Province. This research was conducted at the DKI Jakarta Provincial Tax and Retribution Agency. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of target data and realization of Land and Building Rights (BPHTB) Acquisition and Land and Rural and Urban Building Taxes (PBB-P2) of DKI Jakarta Province 2013-2017. The analysis used was descriptive analysis using the ratio of the contribution of Land and Building Rights (BPHTB) and Land and Building Rural and Urban Taxes (PBB-P2). In addition, data is obtained through observation, interviews, and documentation. The results showed that the average percentage of revenue contribution given by Land and Building Rights (BPHTB) was related to the DKI Jakarta Province's Original Regional Revenue during the 2013 fiscal year up to 2017, which amounted to 12.26% with the "Less" criteria. The biggest contribution occurred in 2017 which was 15.39% while the lowest occurred in 2016 which was 10.61%. Of the two taxes, Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) are related to DKI Jakarta Province's Local Revenue during the 2013 to 2017 fiscal year Land and Rural and Urban Buildings Taxes ( PBB-P2) contributes more to PAD of DKI Jakarta Province which is 17.44%.

UKURAN PERUSAHAAN SEBAGAI PEMODERASI : PENGUNGKAPAN ESG Alfin Nurcahyono; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.928

This study aims to find out and analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on Company Financial Performance with Company Size as a Moderator in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The sample determination method uses purposive sampling with a total of 23 research samples from 23 companies for 5 years with a total of 115 sample data. The data analysis methods used were multiple linear regression analysis and Moderated Regression Analysis (MRA) using IBM SPSS software version 27. The results of this study show that only Environmental disclosure has a positive effect on Financial Performance, while Social disclosure has a negative effect and Governance disclosure has no effect. The size of the company itself is not able to moderate the influence of Environmental, Social and Governance (ESG) disclosures. The implications of this study show that each dimension (Environmental, Social, Governance) has a different influence on financial performance although the results support the theory of legitimacy and stakeholders, especially the importance of environmental issues as the main focus of investors and society. The company focuses more on environmental disclosure and is selective in social programs. Investors use the environmental aspect as the main indicator and always be careful about social & governance. Regulators encourage quality environmental disclosure; evaluation of social and governance standards to have an economic impact.

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