Implementasi SAK Entitas Mikro Kecil dan Menengah di UMKM Kota Banjarmasin

This study aimed to analyze the effect of education level, the understanding of accounting, the understanding of information technology, as well as socialization and training on the implementation of EMKM Financial Accounting Standards (SAK) on MSMEs in Banjarmasin, with a population of 37,540 MSMEs. In order to determine the sample, the Slovin formula was used and obtained 100 heads of MSMEs as respondents. Using multiple regression analysis tools, the results of this study indicated that the understanding of accounting and understanding of information technology had a positive and significant impact on the implementation of EMKM Financial Accounting Standards (SAK). Meanwhile, education level and socialization and training had no significant influence on the implementation of EMKM Financial Accounting Standards (SAK)

SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI

Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010) in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFR

Edukasi Financial Capability: Mempersiapkan Generasi Muda Mencapai Financial Well-Being

In line with the growing trend of online shopping with all the conveniences offered, the ability to manage finances also needs to be improved so that excessive consumptive behavior does not occur. In addition, the importance of understanding about financial capability is very important for the younger generation, especially students who will later face the world of work which requires them to be able to manage their finances independently and efficiently. Therefore, this educational activity is intended to provide insight for students in planning their financial management. This activity is attended by 80 online participants. This activity does not only focus on the provision of materials but also the practice of financial management. Based on the results of the pre-test, it was found that most of the participants still did not understand the importance of being able to manage their finances. Then, from the post-test results, it was found that after participating in this activity, the participants were able to understand more about financial management. By attending this activity, it is hoped that participants will have a better understanding of financial capability and be able to apply the knowledge they have gained in managing their finances in their daily lives.In line with the growing trend of online shopping with all the conveniences offered, the ability to manage finances also needs to be improved so that excessive consumptive behavior does not occur. In addition, the importance of understanding about financial capability is very important for the younger generation, especially students who will later face the world of work which requires them to be able to manage their finances independently and efficiently. Therefore, this educational activity is intended to provide insight for students in planning their financial management. This activity is attended by 80 online participants. This activity does not only focus on the provision of materials but also the practice of financial management. Based on the results of the pre-test, it was found that most of the participants still did not understand the importance of being able to manage their finances. Then, from the post-test results, it was found that after participating in this activity, the participants were able to understand more about financial management. By attending this activity, it is hoped that participants will have a better understanding of financial capability and be able to apply the knowledge they have gained in managing their finances in their daily lives

DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK

One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes