Meningkatkan penerapan SAK EMKM dengan persepsi usaha dan kesiapan pelaku UMKM

Purnomo, Asri; Adyaksana, Rahandhika Ivan

doi:10.36067/jbis.v3i1.90

Cited by 10 publications

(9 citation statements)

References 19 publications

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“…SAK EMKM can be applied to financial reports if MSME actors already have accounting knowledge and understand how to prepare good and correct financial reports. Thus the results of this study undermine previous research conducted by (Darmasari & Wahyuni, 2020;Muslihah Rositasari et al, 2022;Purnomo & Adyaksana, 2021). • Through the use of an accounting information system, it has been shown that the education level has no direct impact on the performance of MSMEs.…”

Section: Discussioncontrasting

confidence: 84%

“…The findings of this study, however, may potentially undermine other studies by (Sovia, 2022) and (Karsiati & Maskudi, 2022) that claim that accounting expertise influences MSMEs' performance indirectly via the use of an accounting information system. (Darmasari & Wahyuni, 2020;Muslihah Rositasari et al, 2022;Purnomo & Adyaksana, 2021). • Through the use of an accounting information system, it has been shown that the education level has no direct impact on MSMEs' performance.…”

Section: Discussionmentioning

confidence: 99%

“…One of the factors that causes HR to be less competent in the financial sector is the lack of knowledge of accounting science which certainly has an impact on understanding SAK EMKM which should be applied in preparing business financial reports (Purnomo & Adyaksana, 2021). A person may be considered to comprehend accounting if they are aware of how a bookkeeping procedure is carried out so that a financial report that complies with SAK EMKM is produced (Darmasari & Wahyuni, 2020).…”

Section: Accounting Knowledge Influences Msme Performance Through Und...mentioning

confidence: 99%

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The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

Putra,

Nur Khalisa

2023

Owner

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This research uses accounting information systems and an understanding of SAK EMKM as intervening factors to evaluate and assess the impact of accounting knowledge and education level on the performance of MSMEs. 189 SMEs from the neighborhood of DKI Jakarta, particularly North Jakarta, made up the sample for this research. Hair's plan held that there were enough respondents. By uploading study questionnaires as Google forms and delivering them to MSME participants through social media, the data gathering strategy used simple random selection. The Smart PLS (Partial Least Square) software is employed in this study's data processing technique to evaluate the hypothesis. The findings of this research suggest that MSME actors should learn accounting in order to use accounting information systems to their business continuity in order to enhance their performance.

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Section: Discussioncontrasting

confidence: 84%

Section: Discussionmentioning

confidence: 99%

Section: Accounting Knowledge Influences Msme Performance Through Und...mentioning

confidence: 99%

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The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

Putra,

Nur Khalisa

2023

Owner

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“…Questionnaires were given to 110 SMEs owners who manage culinary businesses. We chose The type of culinary business because several previous findings stated that most SMEs have a culinary business [11,13]. This research went through two stages of testing, namely data testing and hypothesis testing.…”

Section: Methodsmentioning

confidence: 99%

Which is More Important, Digital Marketing or Payment Gateway? Research on SMEs Business Performance

Budiarto¹,

Diansari²,

Afriany³

et al. 2022

Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)

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Small and Medium Enterprises (SMEs) significantly contribute to economic growth, especially in developing countries, including Indonesia. Even though they have an essential role, SMEs still experience problems in facing competition, especially in implementing technology. Implementing technology is one of the hopes for SMEs to survive in uncertain conditions such as the current Covid-19 pandemic. The strategy most used by SMEs in implementing technology is digital marketing followed by payment gateways. The purpose of this study is to test whether digital marketing and payment gateways affect the performance of SMEs. This study uses primary data by distributing questionnaires to 110 SMEs owners in the Special Region of Yogyakarta. Hypothesis testing using multiple linear regression with purposive sampling as a data collection technique. The results show that digital marketing and payment gateways have a significant effect on the performance of SMEs. Payment gateways are more critical because they have a higher beta coefficient than digital marketing variables. The results of this study can provide implications for SMEs owners to apply technology to survive in the face of environmental uncertainty. The research results have implications for the government to support SMEs owners in the form of workshops or training on the use of information technology so that their performance will be better.

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“…Proses untuk mencatat dan menyajikan informasi dan kondisi keuangan yang digunakan untuk membuat keputusan (Purnomo & Adyaksana, 2021). Manajemen keuangan wirausaha harus lebih simple, sederhana dan aplikatif, namun tetap dalam ketentuan yang standard dan lazim.…”

Section: Pendahuluanunclassified

Pengelolaan Keuangan Berbasis Sak Emkm Pada Pengusaha Kuliner Kelurahan Wonodri Semarang

Setiawan

Wahyuhastuti

Nugraha

et al. 2021

JABB

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Tujuan Program Kemitraan Masyrakat ini adalah untuk memberikan solusi terhadap permasalahan yang dihadapi mitra, yaitu permasalahan manajemen pengelolaan usaha dan pemasaran produk UKM Kelurahan Wonodri serta mengembangkan usaha kuliner menjadi usaha dengan produk yang berkualitas dan berdaya saing di pasar dengan pengelolaan keuangan bisnis yang efektif. Kegiatan PKM ini akan dilaksanakan di Kelurahan Wonodri Kecamatan Semarang Selatan Kota Semarang. Solusi yang ditawarkan pengusul kepada mitra terkait dengan permasalahan produksi yang dihadapi adalah memberikan edukasi cara membuat produk sehingga dihasilkan produk pangan yang lebih variative. Proses yang berkelanjutan dari proses produksi adalah proses pemasaran produk Pada aspek manajemen, metode pelaksanaan yang diberikan dengan memberikan pelatihan penyusunan pembukuan dalam mengelola keuangan bisnis. Dalam tahap ini mitra akan mendapatkan pelatihan serta pendampingan oleh pakar dalam menyusun modal kerja, sampai melakukan pembukuan terkait dengan pendapatan dan biaya. Hasil diketahui bahwa ada peningkatan pada kemampuan mitra mengenai proses pembukuan sederhana

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Meningkatkan penerapan SAK EMKM dengan persepsi usaha dan kesiapan pelaku UMKM

Cited by 10 publications

References 19 publications

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

Which is More Important, Digital Marketing or Payment Gateway? Research on SMEs Business Performance

Pengelolaan Keuangan Berbasis Sak Emkm Pada Pengusaha Kuliner Kelurahan Wonodri Semarang

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