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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Publikasi Ekonomi dan Akuntansi
Astuti , Dewi Saptantinah Puji
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penerapan Digitalisasi Akuntansi Dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dengan Keputusan Manajerial Sebagai Variabel Moderasi: Survei Pada UMKM Bidang Kuliner di Surakarta Rahmawati, Risma; Astuti , Dewi Saptantinah Puji
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5289

Abstract

This study aims to analyze the effect of accounting digitalization and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial statements, as well as to examine managerial decisions as a moderating variable in culinary MSMEs in Surakarta. High–quality financial statements are essential for MSMEs as a basis for decision-making, particularly in facing business competition and limited resources.This research employed a quantitative method with a survey approach. Primary data were collected through questionnaires distributed to culinary MSME owners in Surakarta, selected using accidental sampling techniques. Data were analyzed using multiple linear regression and moderation interaction tests with the help of SPSS software. The results show that the implementation of accounting digitalization and SAK EMKM has a positive and significant effect on the quality of financial statements. Furthermore, managerial decisions are proven to moderate the relationship between accounting digitalization, SAK EMKM, and the quality of financial statements. These findings emphasize the importance of applying digital accounting technology and appropriate accounting standards to improve the quality of financial reporting, while strengthening the role of managerial decisions in supporting the sustainability of culinary MSMEs.
ANALISIS PENINGKATKAN KUALITAS KOMPETENSI APARATUR PEMERINTAH DAN PELAYANAN PUBLIK DALAM MEWUJUDKAN GOOD GOVERNANCE DI JAWA TENGAH Jundia, Hilda Salma; Sarwono , Aris Eddy; Astuti , Dewi Saptantinah Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1530

Abstract

The purpose of this research is to create a government in Indonesia that is oriented towards the competence of government apparatus and public services in order to realize good governance, and has not yet been implemented in all regions in Indonesia. Because the lower the level of governance, the more often they have direct contact with the community in demonstrating competence and the services they provide. So it is necessary to enact the principles of good governance as the ideals of the nation. Improving the competence of government apparatus should adhere to a paradigm oriented towards the interests of the community in providing services to the wider community, preparing all tools to meet this paradigm systematically (from input-process-output-results/impact), so that quality services are realized (which may be tangible). , reliable, responsive, safe, and full of empathy in its implementation). The concept of good governance is an ideal form of governance formulated by experts for the practice of establishing good relations between the state, society and markets. The type of research used is descriptive quantitative method including the official BPS website, and previous journals. The results of this study show that the government continues to strive to improve the competence of government officials so that people can get maximum service from competent government officials. The quality of public services in Indonesia has been included in the green category, which means high quality of service compliance to the government. In the service process, the government always strives for the public to more easily access all the facilities that have been provided on a digital basis.
Co-Authors Jundia, Hilda Salma Risma Rahmawati Sarwono , Aris Eddy