Penerapan Penyusunan Laporan Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (Sak-Emkm)

Arsa, Arsa; Ismail, Muhammad; Tanjung, Ferri Saputra; Syawal, Muhamad

doi:10.32939/dhb.v3i2.1461

Cited by 3 publications

(2 citation statements)

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“…This application can give its users confidence and skills to speak powerfully on stage, in class or in front of society or in everyday life. (Sari et al, 2022) says this cake app caters to its users listening to them record, it can lot of fun. The most well-liked English language instruction program, Cake, demonstrates how to apply a word from a movie that would be quite helpful in everyday life.…”

Section: Elt-lectura: Studies and Perspectives In English Language Te...mentioning

confidence: 99%

Teachers’ and Students’ Perception on the Use of Cake Application toward Their Speaking Skill On Merdeka Belajar Era

Anggreini,

Musiman,

Pratiwi

2023

ELT-Lectura

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The purpose of this research is to understand and describe the perceptions of teachers and students about the use of cake applications on English speaking skills. The method applied in this research is descriptive qualitative which is presented in the form of a proportion diagram. The data collecting technique of this research used observation,questionnaires, and documentation. The researcher did direct observation in SMP Surya Dharma Bandar Lampung both in the class and out class. The questionnairesof this research used the four most alternative answers, namely strongly agree, agree, neutral and disagree. The questionnaires consisted of 10 numbers questions. The documentation technique were the documentation of score English Speaking skill from the English teacher before giving the cake application. Participants in this research were 40 students of SMP Surya Dharma Bandar Lampung and 10 teachers of SMP Surya Dharma Bandar Lampung. This research used 9th grade class. Based on the research results obtained, it showed that most teachers and students agree with the learning method using the Cake application. The students were more interested in English learning. The students felt enjoy and fun learning English using the Cake application. Therefore, this research found that the variety of teaching method gave positive effect for the students.

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Section: Elt-lectura: Studies and Perspectives In English Language Te...mentioning

confidence: 99%

Teachers’ and Students’ Perception on the Use of Cake Application toward Their Speaking Skill On Merdeka Belajar Era

Anggreini,

Musiman,

Pratiwi

2023

ELT-Lectura

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“…There are obstacles faced by MSME actors, namely related to preparing their financial reports [1], [2].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Understanding of Accounting Standards and Internal Control Systems on the Quality of Financial Statements with the Application of Accounting Software as a Moderating Variable

Rahmadani,

Nugroho

2023

account. Fin.

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This research examines the effect of understanding accounting standards and internal control systems on the quality of financial reports by applying accounting software as a moderating variable. The population of this research is MSMEs in DKI Jakarta. This study used a sampling technique, namely Proportional Stratified Random Sampling. The number of samples studied was 96 MSMEs in DKI Jakarta using a Likert scale measurement questionnaire. Testing the research data is done by testing the validity, reliability, classic assumption, and hypothesis tests. The results of this study indicate that the application of accounting software can strengthen the effect of understanding accounting standards and internal control systems on the quality of financial reports.

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Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency

Mubarak,

Manaroinsong,

Lonto

2023

AKUMULASI

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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in business development in Indonesia because they contribute significantly to absorbing employment. MSMEs cover a wide range of fields in the business. Factors that influence the limitations of MSMEs in compiling financial records are accounting knowledge and accounting benefits. Despite the importance of financial records, the tendency to imitate one's behavior often occurs in the surrounding. This study aims to find out the factors that influence the understanding of accounting, the perception of accounting benefits, and herding behavior towards financial records in MSMEs in East Bolaang Mongondow Regency. This study used quantitative research. This research was conducted in explanatory research that intends to explain the position of the variables studied and the relationship between one and another variable. Understanding accounting has a positive effect on MSME financial records. Therefore, it can be concluded that a good understanding of accounting affects MSME actors in conducting financial records. The perception of accounting benefits has a positive effect on MSME financial records. Herding behavior does not affect the financial records of MSMEs. Thus, the herding behavior of MSME entrepreneurs will not be influenced to do financial records. The results of this study show that understanding accounting and the perception of accounting benefits has a positive effect on MSME financial records while herding behavior does not affect MSME financial records. Understanding accounting has a positive effect that affects MSME owners in compiling financial records. The perception of the benefits of accounting has a positive effect in increasing MSME entrepreneurs to do financial records in running their businesses. Herding behavior does not affect financial records, so MSME entrepreneurs are not influenced to do financial records.

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Penerapan Penyusunan Laporan Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (Sak-Emkm)

Cited by 3 publications

References 0 publications

Teachers’ and Students’ Perception on the Use of Cake Application toward Their Speaking Skill On Merdeka Belajar Era

Teachers’ and Students’ Perception on the Use of Cake Application toward Their Speaking Skill On Merdeka Belajar Era

The Effect of Understanding of Accounting Standards and Internal Control Systems on the Quality of Financial Statements with the Application of Accounting Software as a Moderating Variable

Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency

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