Application of Accrual and Cash Accounting: Implications for Small and Medium Enterprises in Metro Manila

Cudia, Cynthia P.

doi:10.3860/ber.v17i1.34

Cited by 5 publications

(4 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Sumber modal UMKM berasal dari pinjaman dari bank, dana pribadi, gabungan dari keduannya atau sumber yang lain (Struyk & Haddaway, 2011;Tungga Dangin & Marhaeni, 2019). Modal usaha mempunyai peranan penting dalam kelangsungan usaha untuk memperoleh pendapatan dan keuntungan yang maksimal (Artaman, Yuliarmi and Djayastra, 2006), semakin besar pinjaman modal semakin besar pula kecenderungan pendapatan yang diterima (Artaman et al, 2006;Nisak, 2013;Utari & Dewi, 2014;Vijayanti & Murjana Yasa, 2016;Tungga Dangin & Marhaeni, 2019;Gonibala et al, 2019) Cash basis adalah basis akuntansi yang mengakui pengaruh transaksi atau peristiwa lainnya seperti pendapatan apabila menerima kas sedangkan mengakui sebagai beban apabila mengeluarkan kas (Cudia, 2008;Kurniawati et al, 2012;Rahayu, 2015). Pengelolaan keuangan sangat berguna untuk mengendalikan keuangan usaha, sehingga pendapatan dari hasil usaha tidak digunakan untuk pengeluaran cuma-cuma melainkan benar-benar dibelanjakan yang sesuai dibutuhkan untuk meningkatkan produktivitas.…”

Section: Pembatasanunclassified

Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya

Petro¹,

Antrianingsih²

2021

Neraca J Pendidikan Ekonomi

View full text Add to dashboard Cite

Tujuan dari penelitian menguji kembali secara empiris pengaruh dari modal, penerapan cash basis dan prilaku kewirausahaan terhadap pendapatan penjual masker. Metode penelitian merupakan penelitian kuantitatif deskriptif untuk melihat pengaruh dari modal, penerapan cash basis, dan perilaku kewirausahaan pada pendapatan penjual masker Kota Palangka Raya. Penelitian ini menggunakan 40 responden pedagang masker yang tersebar di Kota Palangka Raya secara accidental sampling. Teknik analisis data dalam penelitian ini menggunakan regresi linear berganda. Hasil dari penelitian ini menemukan bahwa modal, penerapan cash basis, dan perilaku kewirausahaan berpengaruh positif terhadap pendapatan penjual masker baik secara parsial maupun simultan. Penelitian ini menunjukan bahwa perlu adanya pencatatan keuangan berbasis kas, untuk menghindari pencatatan keuangan yang bersifat sederhana serta perlunya kegiatan pelatihan akuntansi dan pemanfaatan teknologi aplikasi akuntansi UMKM melalui media smartphone

show abstract

Section: Pembatasanunclassified

Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya

Petro¹,

Antrianingsih²

2021

Neraca J Pendidikan Ekonomi

View full text Add to dashboard Cite

show abstract

“…(www.republika.co.id). Dalam penelitian yang dilakukan oleh Cudia & Cruz (2018) ada dua kemungkinan motif di balik manajemen laba yaitu motif efisien yang memanfaatkan manajemen laba sebagai mekanisme pensinyalan untuk mengirimkan sinyal tentang perusahaan kepada para pemangku kepentingan dan motif oportunistik yaitu perspektif melayani diri sendiri yang mencerminkan masalah keagenan.…”

Section: Pendahuluanunclassified

THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUSIONAL OWNERSHIP, FOREIGN OWNERSHIP AND INFORMATION ASYMMETRY ON INFORMATIVE EARNINGS MANAGEMENT (Empirical Study on Mining Companies Listed in Indonesian Stock Exchange 2015-2020)

Sarina

2022

JIQ

View full text Add to dashboard Cite

This study aims to determine effect of managerial ownership, institutional ownership, foreign ownership and information asymmetry on informative earnings management. The study was conducted on mining companies listed ln Indonesian Stock Exchange for the 2015-2020 period. The sample selection technique used purposive sampling and obtained 108 samples as observation material. The analytical technique used logistic regression analysis. The result showed that managerial ownership, institutional ownership and foreign ownership has effect on informative earnings management, whiIe information asymmetry has no effect related to information earnings management.

show abstract

“…Confederation of Asian and Pacific Accountants (CAPA) ( 2003) signaled accounting infrastructure in terms of an organized professional body, resources, and technical expertise was lacking in several South East Asian countries. For example, the debate in Manila revolves around whether accrual or cash accounting is more applicable for SMEs (Cudia, 2008). Education about IFRS implications for affected parties (e.g.…”

Section: Implementation Issuesmentioning

confidence: 99%

Implementing IFRS for SMEs: Challenges for Developing Economies

Samujh

Devi²

2015

International Journal of Management and Sustainability

View full text Add to dashboard Cite

In their efforts to assist accountability for small and medium-sized enterprises globally, the International Accounting Standards Board issued the Exposure Draft: International Financial Reporting Standards for Small and Medium sized Enterprises (IFRS for SMEs) in 2007. Three countries from the Association of South East Asian Nations (ASEAN) are amongst the 66 jurisdictions to state they would adopt the IFRS for SMEs. This paper critically examines the forces driving adoption, participation of stakeholders in the processes of development of the IFRS for SMEs, implementation issues and possible dysfunctional consequences for entrepreneurs in developing countries. We question the suitability of the IFRS for SMEs for adoption, particularly by the developing economies within ASEAN.We find the one-size-fits-all-standard for SMEs, with a capital markets orientation, does not accommodate well the differing cultures, ways of doing business, regulatory frameworks, underlying philosophies, or needs of users of financial reports from SMEs. We conclude that adoption without modifications or exemptions would provide few benefits for SMEs in emerging economies; rather it would be burdensome to entrepreneurs and inappropriate for achieving national economic growth targets. Imposition of the IFRS for SMEs may inadvertently result in reduced entrepreneurship activity in response to onerous financial reporting requirements. We suggest that investment in the business infrastructure is a priority. Further, in-depth research should be undertaken, in each jurisdiction before adoption of the IFRS for SMEs, on the challenges that are likely to be faced in implementing the standard. Our paper contributes to the discussion on the adoption and implementation of the internationalization of accounting standards.

show abstract

Application of Accrual and Cash Accounting: Implications for Small and Medium Enterprises in Metro Manila

Cited by 5 publications

References 0 publications

Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya

Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya

THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUSIONAL OWNERSHIP, FOREIGN OWNERSHIP AND INFORMATION ASYMMETRY ON INFORMATIVE EARNINGS MANAGEMENT (Empirical Study on Mining Companies Listed in Indonesian Stock Exchange 2015-2020)

Implementing IFRS for SMEs: Challenges for Developing Economies

Contact Info

Product

Resources

About