Determinant Micro Small and Medium Enterprises Success in Yogyakarta:  The Role of Using Accounting Information

Lestari, Winda; Hidayatulloh, Amir

doi:10.32486/aksi.v4i2.346

Cited by 2 publications

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“…Micro, small, and medium-sized enterprises that fulfill the definition and requirements of micro, small, and medium-sized economies as governed under Indonesian legislation for at least two consecutive years, as stated in SAK EMKM. According to Lestari & Hidayatulloh, (2019), UMKM also have several criteria base on net worth. Micro Business are to have a net worth of at most Rp.…”

Section: A General View Of Sak Emkmmentioning

confidence: 99%

The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management

Kacaribu

Viorene

2022

Poltanesa

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This paper aims to answer the problem formulation on applying and recognizing SAK EMKM and PSAK 72 revenue in micro CV Smart Management business. The qualitative research method used a literature study approach and content analysis. Financial data are collected directly from the first sources, and other data are gathered from direct interviews. The secondary data was gathered from many kinds of literature, such as sources from the Indonesia Accounting Association (IAI) in the form of SAK EMKM, specifically designed for micro and medium-sized companies and PSAK 72 regulations, and equipped with books and scientific research as a tertiary data. In this research, the researcher elaborates on a comparison of the Indonesia accounting principle SAK EMKM and PSAK 72 to its implementation on CV Smart Management. The results obtained are that CV Smart Management has implemented SAK EMKM based on accounting standards according to SAK EMKM and PSAK 72 with revenue recognition based on the five stages of the model in PSAK 72. From this research, it can be concluded the financial report are not complete. The company did not perform notes on the financial statement report. There is an inappropriate arrangement regarding the liquidity of accounts. In the implementation of PSAK 72, CV Smart Management has not allocated the obligations in details of obligation identification so it can impact the income recognition.

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Section: A General View Of Sak Emkmmentioning

confidence: 99%

The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management

Kacaribu

Viorene

2022

Poltanesa

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“…Sehingga. Informasi akuntansi memiliki pengaruh yang penting dalam tercapainya keberhasilan usaha, termasuk UMKM (Lestari & Hidayatulloh, 2019;Rianto & Hidayatulloh, 2020). Penggunaan informasi akuntansi berupa informasi operasi, informasi manajemen, dan informasi akuntansi keuangan dapat membantu pelaku UMKM untuk merencanakan usahanya, mengendalikan kegiatan usaha, pengambilan keputusan saat mengelola usaha, serta evaluasi.…”

Section: Pendahuluanunclassified

“…Adanya laporan keuangan memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas entitas yang bermanfaat bagi sebagian besar kalangan pengguna dalam pembuatan keputusan (Permana, 2014). Pernyataan ini didukung oleh (Lestari & Hidayatulloh, 2019;Rianto & Hidayatulloh, 2020;Supriyadi & Hidayatulloh, 2019) yang menyatakan penggunaan informasi akuntansi maupun laporan keuangan berpengaruh terhadap keberhasilan UMKM. Hipotesis pertama (H1) penelitian ini adalah sebagai berikut: H1: Penggunaan laporan keuangan berpengaruh terhadap keberhasilan UMKM.…”

Section: Pengaruh Penggunaan Laporan Keuangan Terhadap Keberhasilan Umkmunclassified

“…Penggunaan laporan keuangan oleh UMKM juga memberikan informasi mengenai laba atau rugi sehingga laporan keuangan ini juga memberikan informasi kepada UMKM tentang usahanya, apakah masih bisa dijalankan maupun tidak. Hasil penelitian ini mendukung hasil penelitian sebelumnya, yaitu (Lestari & Hidayatulloh, 2019;Rianto & Hidayatulloh, 2020;Supriyadi & Hidayatulloh, 2019) yang memperoleh hasil bahwa penggunaan informasi akuntansi maupun laporan keuangan merupakan salah satu faktor yang memengaruhi keberhasilan usaha.…”

Section: Hasil Dan Pembahasanunclassified

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Menggunaan Informasi Akuntansi Dan Keberhasilan Usaha Mikro Kecil Dan Menengah Bidang Kuliner

Maarip

Hidayatulloh

2022

Jurnal Riset Ekonomi dan Bisnis

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This study aims to determine the factors that influence the success of Micro, Small and Medium Enterprises (MSMEs) in the culinary field. Financial statements are one component of accounting information that can describe the performance of the company and can help in making decisions. MSME actors need accounting information to face intense competition. The sample of this research is SMEs in the culinary field in Umbulharjo District, Yogyakarta City, Special Region of Yogyakarta. The sampling technique of this study used purposive sampling, with the criteria of SMEs that had applied simple accounting information. Data was obtained by distributing questionnaires. Respondents in this study amounted to 60 respondents who were dominated by men 37 respondents, and 23 were female. Respondents in this study were dominated by respondents who had a Strata I (S-1) education level, namely 35 respondents. Respondents who have a high school education level 20 respondents, while a junior high education level as 5 respondents. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. This study obtained the results that the success of MSMEs is influenced by the use of financial statements, decision making, determining the cost of goods and determining the selling price. Meanwhile, effective planning has no effect on the success of MSMEs.Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi keberhasilan usaha mikro kecil dan menengah (UMKM) di bidang kuliner. Laporan keuangan merupakan salah satu komponen informasi akuntansi yang dapat menggambarkan keadaan perusahaan. Sehingga, laporan keuangan sangat berguna untuk menilai kinerja usaha dan dapat membantu dalam mengatasi permasalahan. Pelaku UMKM perlu informasi akuntansi guna menghadapi persaingan yang ketat. Sampel penelitian ini adalah pelaku UMKM di bidang kuliner yang ada di Kecamatan Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling, dengan kriteria UMKM yang sudah menerapkan informasi akuntansi sederhana. Data diperoleh dengan melakukan menyebarkan kuesioner. Responden penelitian ini berjumlah 60 yang terdiri dari 37 laki-laki dan 23 responden perempuan. Responden yang memiliki tingkat pendidikan Strata I (S-1) ada 35. Responden Sekolah Menengah Atas 20 responden, sedangkan Sekolah Menengah Pertama 5 responden. Teknik analisis data penelitian ini menggunakan analisis regresi linear berganda dengan bantuan alat SPSS. Hasil penelitian menunjukkan bahwa keberhasilan UMKM dipengaruhi oleh penggunaan laporan keuangan, pengambilan keputusan, penentuan harga pokok dan penentuan harga jual. Sedangkan, perencanaan yang efektif tidak berpengaruh terhadap keberhasilan UMKM.

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Determinant Micro Small and Medium Enterprises Success in Yogyakarta: The Role of Using Accounting Information

Cited by 2 publications

References 2 publications

The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management

The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management

Menggunaan Informasi Akuntansi Dan Keberhasilan Usaha Mikro Kecil Dan Menengah Bidang Kuliner

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