The Effect Of Socialization Of Financial Accounting Standards for Entities Without Public Accountability and MSMEs Perceptions on The Preparation Of Financial Statements

This study aims to determine the effect of the SAK ETAP socialization  on the preparation of financial statements,perception of MSMEs to the preparation of financial statements with a sample of 100 MSMEs. Research methods using descriptive quantitatif. The results of this study socialization of SAK ETAP partially positive and significant effect on the preparation of financial statements, the perception of MSMEshas a positive effect on the preparation of financial statements and the socialization of SAK ETAP and the perception of MSMEs simultaneously has a significant effect on the preparation of financial statements. With an R Square value of 85.1% shows the magnitude of the influence the level of socialization of SAK ETAP and the perception of MSMEs on the preparation financial statements, while the remaining 14.9% is influenced other factors

Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan

The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements

ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA UKM UD MAKMUR MANDIRI BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH

Most MSMEs have not carried out financial records in an orderly and good manner. They are only guided by the profits obtained. In running their business, it is important for MSMEs to prepare financial statements. To prepare the Financial Statements, it must be based on the established standards, namely SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). This study aims to find out how the preparation of financial statements for UKM UD Makmur Mandiri, to find out whether UKM UD Makmur Mandiri have implemented SAK EMKM in the preparation of financial statements and solutions that can be done so that UKM UD Makmur Mandiri can apply SAK EMKM in the preparation of financial statements. .This research is a qualitative descriptive study. Descriptive research is generally a non-hypothetical research. UD Makmur Mandiri has never compiled and made financial reports for the businesses it has been running. Based on the foregoing, the author tries to help UD Makmur Mandiri compile and present financial reports based on SAK EMK

MENELUSURI JEJAK KEARIFAN LOKAL BUDAYA ETNIK JAWA DALAM LAPORAN KEUANGAN SEKTOR PUBLIK

Based on Agency Theory, as a form of the principal (government) accountability to the agency (citizens) over the management of resources, the government agency as a public sector organization must prepare a financial report. To avoid fraud in the accounting practice of financial statements, it is necessary to implementation the values in the financial statements that also derived from the Javanese ethnic culture as local wisdom in the preparation of financial statements. This article contains values in the financial statements derived from ethnic Javanese culture which is implemented in the preparation of financial statements as one of the accounting practices in the public sector. This research is a qualitative research using in depth interview complemented with literature study. The results revealed there are several values in the financial statements that are also contained in the value of ethnic Javanese culture both in Ancient Javanese Philosophy and Tembang Macapat. Values in the preparation of financial statements in accordance with piwulang in Javanese ethnic culture is Transparent and honest (in accordance with one stanza macapat work of Ranggawarsita in Fiber Kalatidha); Provide useful information (Urip Iku Urup); Prudential Principle (Alon-alon Waton Klakon)

Penyusunan Laporan Keuangan Pada CV Dewa Berbasis Standar Akuntansi Keuangan Mikro, Kecil dan Menengah (SAK EMKM)

Muhammad Hildan Raseka, 2022, Preparation of Financial Statements at CV Dewa Based on Micro, Small and Medium Financial Accounting Standards (SAK EMKM).Financial statements are reports that show conditions and provide financial information at this time or within a certain period. This study aims to facilitate MSMEs in compiling financial reports in accordance with SAK EMKM.The purpose of this study is to find out how the preparation of financial statements that have been made by CV Dewa and what obstacles are faced in preparing financial statements based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method, for data collection is carried out by field research and literature.From the results of calculations using the Dean J. Champion formula, it shows that the preparation of financial statements is 100% (very appropriate), profit and loss statements are 100% (very appropriate), notes to financial statements are 0% (not appropriate).The conclusion in this study, the notes on the financial statements are not in accordance with the provisions of SAK EMKM because CV Dewa did not compile notes on the financial statements. Meanwhile, CV Dewa statement of financial position has not recorded current accounts, deposits and inventories

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE

The purpose of this community service is to make financial reports for UMKM players in Kalirong Village, Tarokan District using accurate online applications. Implementation of these community activities using cycle learning, namely: 1. Exploration (description) that is, this exploration method means to dig up the knowledge about the preparation of financial statements; 2. Explanation (empirical) namely this explanatory method is to introduce how the concept and how to use accurate applications; 3. Application (aductive), namely this method is to apply it to the preparation of financial statements accurately in their respective companies. This online financial report preparation training activity for UMKM in Kalirong Village, Tarokan District was held on September 21-26, 2020

Influences on Frequency of Preparation of Financial Statements Among SMEs

This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial statements are used to make decisions and (2) owners’ confidence in the reliability of their financial statements. Financial statements provide important information that should be used to help guide decisions. The findings showed that the frequency of financial statement preparation was directly associated with whether the financial statements were used to make decisions and inversely associated with owners’ confidence in the reliability of their financial statements. Additionally, the results showed that the frequency of financial statement preparation was directly associated with gender and size of community in which the firm was located. The results should be useful for owners of SMEs and providers of services to SMEs to better understand which factors affect how often financial statements are prepared and to provide business development assistance

Persepsi Pemahaman Pengusaha dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Kabupaten Jepara

The problem in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in preparing financial reports based on SAK EMKM. The research aims to analyze information and socialization, education, length of business, and size of business to influence the understanding of MSMEs in preparing financial reports based on SAK EMKM. The research was conducted on 66 furniture MSME entrepreneurs in Jepara District. The research was conducted by distributing questionnaires and analyzed using multiple regression analysis and hypothesis testing t. The results showed that information and socialization had a significant positive effect on the preparation of financial statements based on SAK EMKM; education has a significant positive effect on the preparation of financial statements based on SAK EMKM; length of business has a significant positive effect on the preparation of financial statements based on SAK EMKM, and business size has a significant positive effect on the preparation of financial statements based on SAK EMKM

PENGARUH KUALITAS SDM, UKURAN USAHA DAN LAMA USAHA TERHADAP PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi Kasus Pada Umkm Di Kota Metro)

This study aims to determine the effect of the quality of human resources, business size and length of business on understanding the preparation of financial statements based on SAK EMKM on MSMEs in Metro City. The research design used in this study is all MSMEs recorded as assisted by the Cooperatives, MSMEs, and Industry Offices in 2019, totaling 101 business fields. The sampling technique that will be used is purposive sampling, so that a sample of 70 respondents is obtained. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the quality of human resources does not have a significant effect, the size of the business has a significant effect, the length of business has an effect on the understanding of the preparation of financial statements based on SAK EMKM

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN BATANG

The purpose of this study was to analyze the effect of competence, professionalism, internal control system, and good governance on the prevention of fraud in the preparation of financial statements. The population in this study is the staff or employees of the Cooperative in Batang district. The sample method is purposive sampling and the survey method is a direct survey and distributing questionnaires. The number of respondents was 41 and analyzed using the Warp PLS Application Version 8.0. The results in this study, namely the competence, professionalism, internal control system variables, have a significant positive effect on the prevention of fraud in the preparation of financial statements, but the good governance variable has no significant effect on the prevention of fraud in the preparation of financial statements.Keywords        : Internal control; Competence; Professional; Good Corporate Governance and Fraud Financial Statement