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All Journal Journal of Innovative and Creativity
Vivi Oktari
Fakultas Ekonomi dan Bisnis, Universitas Terbuka
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Laporan Keuangan Toko DJ Aksesoris Bengkulu Menurut SAK ETAP Guna Menilai Kelayakan Pembiayaan Adela Putri; Vivi Oktari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5652

Abstract

This research analyzes the financial statements of DJ Accessories Store in Bengkulu according to Standards of Financial Accounting for Entities Without Public Accountability (SAK ETAP) to assess financing feasibility. DJ Accessories Store is classified as a small business that has implemented SAK ETAP since 2024 following government-sponsored training programs. The study employs a qualitative descriptive approach using observation, interviews, and documentation techniques to examine how the store's accounting practices align with SAK ETAP standards. The financial statements analyzed include balance sheets, income statements, statements of changes in equity, cash flow statements, and notes to financial statements for the fiscal year ending December 31, 2024. Findings indicate that the store has successfully implemented most SAK ETAP components, demonstrating a healthy financial condition with net income of Rp 563,170,000. However, the cash flow statement remains incomplete as it lacks detailed information on investing and financing activities. The store's financial position shows strong liquidity and solvency ratios, meeting banking standards for credit financing. Principal constraints identified include limited accounting expertise among personnel and fragmented recording systems requiring further optimization. The research concludes that despite minor deficiencies, DJ Accessories Store's financial statements meet criteria for financing eligibility, though continued support for human resource development and integrated accounting systems is essential for sustainable improvement and future business development.
Pengaruh Belanja Pegawai, Barang, Jasa, dan Modal terhadap Efisiensi Anggaran Pemerintah Daerah Nadila Atqia Khairiyah; Vivi Oktari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5890

Abstract

This research investigates the impact of employee expenditure, goods and services expenditure, and capital expenditure on budget efficiency in the Ministry of Religious Affairs of Tasikmalaya Regency. Employing quantitative associative methodology with multiple linear regression analysis on time series data from 2022-2024, the study employs Principal Component Analysis to resolve multicollinearity issues between goods and services and capital expenditure. Findings reveal that capital expenditure demonstrates the most significant positive influence on budget efficiency (β = 10.036; p = 0.000), followed by goods and services expenditure (β = 1.353; p = 0.000), while employee expenditure shows insignificant impact (p = 0.329). The Adjusted R Square of 0.997 indicates that these three expenditure components explain 99.7% of budget efficiency variation. The research proposes an expenditure structure-based efficiency approach, integrating the simultaneous relationship between expenditure types and filling the gap in existing literature that primarily examines components separately. Practical recommendations include restructuring budget allocation to reduce employee expenditure proportions, implementing performance-based budgeting, prioritizing capital investment, and strengthening monitoring systems for optimal fiscal management.
Co-Authors Adela Putri Nadila Atqia Khairiyah