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INDONESIA
Journal of Scientific Interdisciplinary
Published by PT. Banjarese Pacific Indonesia
ISSN : -     EISSN : 30630509     DOI : -
Core Subject : Education,
Other
Journal of Scientific Interdisciplinary is a scientific publication that aims to provide a broad platform for research, discussion, and deeper understanding across various disciplines.
Arjuna Subject : Umum - Umum
Articles 2 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2025)" : 2 Documents clear
The Impact of the Implementation of Financial Accounting Standards on the Quality of Financial Reports in Small and Medium Enterprises (SMEs) in Indonesia Wahyuni Istiqomah Adha; Mulyati Akib
Journal of Scientific Interdisciplinary Vol. 2 No. 1 (2025)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1211

Abstract

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Analisis Hak Konstitusional Kesehatan dan Tanggung Jawab Pemerintah dalam Program Makan Bergizi Gratis Muliana
Journal of Scientific Interdisciplinary Vol. 2 No. 1 (2025)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1429

Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan tanggung jawab konstitusional pemerintah dalam pemenuhan hak atas kesehatan melalui program Makan Bergizi Gratis (MBG) yang mulai dilaksanakan pada tahun 2024. Program ini merupakan bagian dari kebijakan nasional untuk menurunkan angka stunting dan meningkatkan kesejahteraan masyarakat melalui penyediaan pangan bergizi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan , pendekatan konseptual, dan pendekatan kebijakan. Data yang digunakan bersumber dari bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif normatif. Hasil penelitian menunjukkan bahwa hak atas kesehatan telah diatur secara jelas dalam Pasal 28H dan Pasal 34 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, serta dalam Undang-Undang Nomor 36 Tahun 2009 tentang Kesehatan dan Undang-Undang Nomor 18 Tahun 2012 tentang Pangan. Tetapi  pelaksanaan program Makan Bergizi Gratis masih menghadapi berbagai kendala, antara lain ketimpangan distribusi, kualitas pangan yang belum seragam, dan lemahnya koordinasi antar lembaga pelaksana. Berdasarkan teori hak konstitusional dan teori tanggung jawab negara, kegagalan dalam implementasi kebijakan dapat dikategorikan sebagai bentuk pelanggaran tanggung jawab konstitusional karena negara lalai menjalankan kewajiban positifnya terhadap rakyat.

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