Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta

Pramudiati, Ningrum; Putri, Anandita Zulia; Basri, Anindita Imam

doi:10.26460/ad.v3i2.5190

Cited by 6 publications

(5 citation statements)

References 2 publications

(6 reference statements)

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“…This is indicated by a positive path coefficient of 0.521 with a T-statistic of 4.266 (T-statistic > 1.96), so that hypothesis-3 (𝐻 3 ) of financial literacy has a positive effect on the sustainability performance of MSMEs. The explanation of this influence is in line with the results of research from Pramudiati et al (2019); Naufal & Purwanto (2022). The results of the analysis obtained can be explained that the better financial performance, the more stable the sustainability of MSMEs.…”

Section: Discriminant Validitysupporting

confidence: 84%

Relationship of financial literacy and financial performance to business sustainability

Dewi

Candraningrat

2022

irjmis

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This research is associative quantitative research conducted in Denpasar City. Data consisted of 101 samples, collected by distributing questionnaires. The analysis technique was Structural Equation Model (SEM) by using SmartPLS software. The result showed that financial literacy had a positive and significant effect on the financial performance of MSMEs, financial literacy had a positive and significant effect on the sustainability of MSMEs in Denpasar City, and MSMEs financial performance had a positive and significant effect on the sustainability of MSMEs in Denpasar. This research is expected to be empirical evidence for future research and be able to develop financial management science related to Theory of Planned Behavior, especially financial literacy. The result of the study expressed that financial literacy has an important role for every individual and MSMEs’s subject in order to provide an understanding of finance and in order to improve financial performance to remain stable and have a business sustainability.

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Section: Discriminant Validitysupporting

confidence: 84%

Relationship of financial literacy and financial performance to business sustainability

Dewi

Candraningrat

2022

irjmis

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“…Perusahaan menyadari bahwa bisnis tidak hanya dilakukan dengan mencari keuntungan dari segi ekonomi tetapi juga dituntut untuk memperhatikan tanggung jawab sosial dan lingkungan. Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas menyatakan bahwa "Perseroan yang menjalankan usaha di bidang yang berkaitan dengan sumber daya alam wajib melaksanakan tanggung jawab sosial dan lingkungan (Putri & Pramudiati, 2019) . Pelaksanaan aktivitas CSR mengacu pada Undang Undang No.…”

Section: Pendahuluanunclassified

I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017

Puyo,

Sutadji,

Indriastuty

2024

KRISNA: Kumpulan Riset Akuntansi

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The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals

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“…Sejumlah masalah internal tersebut seperti rendahnya kualitas dari sumber daya manusia yang dimiliki baik dari kurangnya keterampilan, kurangnya orientasi kewirausahaan maupun rendahnya penguasaan teknologi dan manajemen disertai minimnya informasi yang dimiliki. Disebutkan juga pada beberapa penelitian bahwa dalam meningkatkan kinerja ternyata terdapat beberapa kendala seperti keterbatasan modal dan keterbatasan sumber daya manusia (Pramudiati et al, 2019). Selain itu, kurangnya modal yang dimiliki dari pemilik UMKM menjadi masalah klasik dimana sampai masa ini belum teratasi dengan sempurna meskipun beragam program dari pemerintah baik pusat maupun daerah telah mengucurkan dana untuk membantu permasalahan ini.…”

Section: Pendahuluanunclassified

Pengaruh Modal Usaha, Karakteristik Wirausahawan dan Orientasi Kewirausahaan Terhadap Kinerja Usaha Kedai Kopi

Pangestu,

Aransyah

2022

ekuitas

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This study aims to determine whether there is an influence of venture capital, entrepreneurial characteristics, and entrepreneurial orientation on the performance of coffee shop businesses in North Bontang District. This research is a quantitative research. Where in the collection of research data using a questionnaire distributed to respondents. For the number of samples themselves as many as 30 respondents with a purposive sampling method with the criteria of a coffee shop that has been operating for at least 1 year. Primary data is the data used in this study. Questionnaires will be a technique in collecting data used in this study. The data analysis techniques used in this study are validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the venture capital variable partially has a positive and significant effect on business performance. Likewise with the variable characteristics of entrepreneurs, based on the output of SPSS, it is found that the variable of entrepreneurial characteristics has a positive and significant effect on business performance. Meanwhile, the entrepreneurial orientation variable has a negative effect on the performance of the coffee shop business in North Bontang District. From the results of SPSS output, it can be seen that the value of Adjusted R Square is 0.533 or 53.3%, which is 46.7% which can be interpreted as being explained by other variables not included in this model.

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Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta

Cited by 6 publications

References 2 publications

Relationship of financial literacy and financial performance to business sustainability

Relationship of financial literacy and financial performance to business sustainability

I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017

Pengaruh Modal Usaha, Karakteristik Wirausahawan dan Orientasi Kewirausahaan Terhadap Kinerja Usaha Kedai Kopi

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