Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan

Rahmawati, Teti; Puspasari, Oktaviani Rita

doi:10.33603/jka.v1i1.510

Cited by 34 publications

(38 citation statements)

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“…The models consist of four exogenous latent variables, namely accounting knowledge, comprehension accounting, owner of education, owner experience and application of financial statements. The models proposed by the researcher are analyzed usingSmartPLS3.2.1application [26].…”

Section: Methodsmentioning

confidence: 99%

Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information

2019

ijrte

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Entering the era of globalization, Indonesian MSMEs have experienced growth by the years. With the development of MSMEs, the obstacles that are often faced are financing and capital issues. The limited access to credit is largely due to financial reporting. The development of accounting information that is not only used by large companies, the MSMEs also apply accounting information in the business. Information is the result of data processing that gives meaning and benefits. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and better to improve the quality of accounting systems. This study shows how the influence of the use of information technology, user expertise, intensity of use on the quality of accounting information. Samples in this research are MSMEs in Indonesia. The results of this study are: the use of information technology has a significant and positive effect on the quality of accounting information, user expertise does not affect the quality of accounting information, and the intensity of usage has a significant positive effect on the quality of accounting information.

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Section: Methodsmentioning

confidence: 99%

Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information

2019

ijrte

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“…Kedua; menyiapkan perangkat lunak akuntansi sesuai dengan kebutuhan informasi UKM (berdasarkan SAK ETAP Banyak pesanan yang tidak bisa dilayani karena perusahaan kekurangan modal. Perusahaan tidak bisa memperoleh pendanaaan dari pihak eksternal (perbankan) karena perusahaan belum melakukan administrasi keuangan dan non keuangan yang baik (Puspitaningtyas, 2007;Rahmawati & Puspasari, 2017;Umiyati, 2017…”

Section: Abstrakunclassified

Pendampingan Penyusunan Sistem Akuntansi Pada Ukm Pengolahan Susu

Suprapti

Rumijati

2020

Janayu

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IbM aims to assist partners in order to have a reliable accounting information systems that can provide vital information accurately and timely. Therefore, owners and interested parties can analyze and make the right decisions. This system is expected to help owners evaluate the performance and business developments. Partner companies (CV Brawijaya Dairy Industry and CV Karya Brawijaya) want to have a good accounting information system. Accounting information produced is very useful in business planning, product marketing development, performance evaluation and expand access to funding. Therefore, they require the role of internal (company) and external (banks and the Tax Office).These expectations can not be realized because of the partner company faced several obstacles. Constraints are the company does not have the human resources that have the educational background of accounting, facilities and infrastructure (hardware and software) was minimal, limited capital so it will merektur specialized employees handle bookkeeping is still difficult financially. Expansion of product marketing needs to be done so that the product more known to the public. The partner company (CV Karya Brawijaya) has difficulty in determining how much tax should be paid. Tax Office (KPP) is always sent warning letters because partners are often late in paying taxes. It’s happen because the company still does not have a simple bookkeeping and financial statements.Team devotion perform some activity. First; sharing with the leadership of the company to analysis the transaction. Second; preparing accounting software in accordance with the information needs of UKM (based SAK ETAP). Third; providing the necessary facilities and infrastructure (notebook). Fourth; preparing UKM accounting handbook. Fifth; conducting inhouse training for employees who handle bookkeeping and accounting. Sixth; implementation of accounting software and mentoring. Seventh; marketing assistance and tax calculation and how to fill out SPT.

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“…This report is typically used by banks or investors as a basis for analyzing creditworthiness applying. Therefore financial statements are important for MSMEs and Start Ups [24][25][26]. If financial statements need to be made if you want to grow with an injection of funds from them [27][28].…”

Section: Preliminarymentioning

confidence: 99%

Factors Affecting the Application of Preparation of Financial Statements at UMKM in South Tangerang

2019

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This study aims to determine the factors that affect the application of the preparation of financial statements. Where the factors studied are the knowledge of accounting, understanding of accounting, level of education and work experience / business of MSME owners. The population of this research is restaurant and café in South Tangerang. Sampling convience sampling. The number of samples from the study was 60 respondents. From the results of the analysis shows that, accounting knowledge and accounting comprehension have a positive effect on the application of the preparation of financial statements. While the variables level of education, and work experience / effort does not affect the application of the preparation of financial statements.

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Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan

Cited by 34 publications

References 0 publications

Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information

Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information

Pendampingan Penyusunan Sistem Akuntansi Pada Ukm Pengolahan Susu

Factors Affecting the Application of Preparation of Financial Statements at UMKM in South Tangerang

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