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UMKM (Micro Small Medium Enterprises) plays an important role in developed countries, particularly in Indonesia, which works absorbing many workers to reduce the number of unemployment. This research aims to examine the effect on the application of accounting recording systems, accounting comprehensions, business perceptions, and UMKM preparedness in implementing SAK EMKM. The objects of the research are UMKM in Yogyakarta. The respondents were 120 UMKM owners. This study is using multiple regression analysis to examine the hypothesis. The research method uses purposive sampling under the criteria in UU No. 20 Tahun 2008 tentang Kriteria UMKM. The result indicates that the hypothesis of the accounting recording system and comprehensions does not affect the implementation of SAK EMKM. Meanwhile, the hypothesis of business perceptions and UMKM preparedness has significant positive effect on the implementation of SAK EMKM.

Environmental information disclosure is one type of disclosure that is still voluntary.  Only a few manufacturing companies in Indonesia have disclosed environmental information.  This study aims to determine the effect of environmental performance and environmental costs on environmental information disclosure.  The population of this research is all manufacturing companies in Indonesia from 2014-2018.  This study uses secondary data with sample selection using purposive sampling method.  The data obtained were 20 companies and processed using SPSS software with multiple linear tests.  The results showed that environmental performance had a positive and significant effect on environmental information disclosure.  Meanwhile, environmental costs have no effect on environmental information disclosure.  The implication of this research is that companies that already have good environmental performance and already have an efficient environmental cost are willing to disclose environmental information continuously even though they are still voluntary.

This study aims to determine the effect of organizational readiness, technological readiness and the external environment on e-commerce adoption and the effect of e-commerce adoption on the performance of MSMEs (Micro Small Medium Enterprises) in Sleman Regency. The sampling method used is purposive sampling. The data used in this study is primary data with data collection techniques using questionnaires. Hypothesis testing tool using SEM-PLS. Analysis of research data involving 150 in Sleman Regency. The results of hypothesis testing indicate a significant influence between organizational readiness on e-commerce adoption, technology readiness on e-commerce adoption, external environment on e-commerce adoption, and e-commerce adoption on MSMEs performance,