Pub Date : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p012
R. Safitri, U. Kalsum, R. Hs, B. Burhanuddin, Asfeni Nurullah
The research aims to prove the effect of financial technology literacy levels and accounting competence on accounting students in South Sumatra. The research sample consisted of 384 accounting students from public and private universities in the South Sumatra region. The data analysis technique uses multiple linear regression analysis. Based on the results of research using primary data in the form of questionnaires and the results of the analysis it is proven that there is an influence from financial literacy, financial technology, and accounting competence on student competence. Therefore, it can be said that one of the abilities that students need to have is financial literacy, in order to make it easier to make decisions about using finances. Keywords: Financial Literacy; Financial Technology; Accounting Understanding; student competencies
{"title":"Tingkat Literasi Financial Technology dan Kompetensi Akuntansi Pada Mahasiswa Akuntansi di Sumatera Selatan","authors":"R. Safitri, U. Kalsum, R. Hs, B. Burhanuddin, Asfeni Nurullah","doi":"10.24843/eja.2023.v33.i06.p012","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p012","url":null,"abstract":"The research aims to prove the effect of financial technology literacy levels and accounting competence on accounting students in South Sumatra. The research sample consisted of 384 accounting students from public and private universities in the South Sumatra region. The data analysis technique uses multiple linear regression analysis. Based on the results of research using primary data in the form of questionnaires and the results of the analysis it is proven that there is an influence from financial literacy, financial technology, and accounting competence on student competence. Therefore, it can be said that one of the abilities that students need to have is financial literacy, in order to make it easier to make decisions about using finances. \u0000Keywords: Financial Literacy; Financial Technology; Accounting Understanding; student competencies","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45088024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p17
Erfan Agusfiandifutra, A. Akram, Endar Pituringsih
The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability. Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability
{"title":"Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa","authors":"Erfan Agusfiandifutra, A. Akram, Endar Pituringsih","doi":"10.24843/eja.2023.v33.i05.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p17","url":null,"abstract":"The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability. \u0000Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48837945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p19
Ni Made Resita Purnama Dewi, M. G. Wirakusuma, Eka Ardhani Sisdyani
The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors. Keywords: Digitalization Of Tax Services; Tax Socialization; Tax Complexity; Individual Taxpayer Compliance Of MSME, Tax Incentives
{"title":"Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak","authors":"Ni Made Resita Purnama Dewi, M. G. Wirakusuma, Eka Ardhani Sisdyani","doi":"10.24843/eja.2023.v33.i05.p19","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p19","url":null,"abstract":"The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors. \u0000Keywords: Digitalization Of Tax Services; Tax Socialization; Tax Complexity; Individual Taxpayer Compliance Of MSME, Tax Incentives","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43003378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p09
Chyntia Susanto, Mulyani Mulyani
This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The research sample totaled 214 research study articles selected using a purposive sampling method. The analytical technique used to synthesize the sample is the Hunter & Schmidt meta-analysis method. The results of the study concluded that profitability, company size, leverage, board size, and institutional ownership proved to have a significant effect on CSRD. The results of this study support stakeholder theory, legitimacy theory, institutional theory, agency theory, and signaling theory regarding the factors that influence CSRD. Keywords: Meta Analysis; Corporate Social Responsibility Disclosure; Company Characteristics; Corporate Governance
{"title":"Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD) di Indonesia: Meta Analisis","authors":"Chyntia Susanto, Mulyani Mulyani","doi":"10.24843/eja.2023.v33.i05.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p09","url":null,"abstract":"This study aims to examine the effect of profitability, firm size, leverage, board size, and institutional ownership on CSRD. The population of this research is research study articles published in 2018-2022 which examines the determinants of CSRD in companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The research sample totaled 214 research study articles selected using a purposive sampling method. The analytical technique used to synthesize the sample is the Hunter & Schmidt meta-analysis method. The results of the study concluded that profitability, company size, leverage, board size, and institutional ownership proved to have a significant effect on CSRD. The results of this study support stakeholder theory, legitimacy theory, institutional theory, agency theory, and signaling theory regarding the factors that influence CSRD. \u0000Keywords: Meta Analysis; Corporate Social Responsibility Disclosure; Company Characteristics; Corporate Governance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42072432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p03
Kadek Karya Dwi Jayanti, N. L. Supadmi
The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing. Keywords: Tax; Tunneling Incentive; Exchange Rate; Transfer Pricing
{"title":"Pajak, Tunneling Incentive, Nilai Tukar dan Keputusan Transfer Pricing","authors":"Kadek Karya Dwi Jayanti, N. L. Supadmi","doi":"10.24843/eja.2023.v33.i05.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p03","url":null,"abstract":"The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing. \u0000Keywords: Tax; Tunneling Incentive; Exchange Rate; Transfer Pricing","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68886919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p12
I. G. P. Juniarta, I. G. Suaryana
The research aims to determine the effect of the effectiveness of implementing accounting information systems, internal control systems, work environment on employee performance. This research was conducted at the LPD in South Kuta and Kuta Districts. The number of samples taken was 45 employees using saturated sampling technique. The analysis technique used is multiple linear regression. The results of this study indicate that the effectiveness of implementing accounting information systems has a positive effect on employee performance. The internal control system has a positive effect on employee performance. The work environment has a positive effect on employee performance. For the LPD in the sub-districts of South Kuta and Kuta, the results of this study can be used as additional information about the factors that affect employee performance, so that the performance of LPD employees in the South Kuta and Kuta sub-districts can be further improved. Keywords: Effectiveness of Accounting Information Systems; Internal Control System; Work Environment; Employee Performance
{"title":"Efektivitas Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Intern, Lingkungan Kerja dan Kinerja Karyawan","authors":"I. G. P. Juniarta, I. G. Suaryana","doi":"10.24843/eja.2023.v33.i05.p12","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p12","url":null,"abstract":"The research aims to determine the effect of the effectiveness of implementing accounting information systems, internal control systems, work environment on employee performance. This research was conducted at the LPD in South Kuta and Kuta Districts. The number of samples taken was 45 employees using saturated sampling technique. The analysis technique used is multiple linear regression. The results of this study indicate that the effectiveness of implementing accounting information systems has a positive effect on employee performance. The internal control system has a positive effect on employee performance. The work environment has a positive effect on employee performance. For the LPD in the sub-districts of South Kuta and Kuta, the results of this study can be used as additional information about the factors that affect employee performance, so that the performance of LPD employees in the South Kuta and Kuta sub-districts can be further improved. \u0000Keywords: Effectiveness of Accounting Information Systems; Internal Control System; Work Environment; Employee Performance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49438652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p06
Fritz Basar Miguel Sinaga, Ni Gusti Putu Wirawati
Capital market performance is the overall cumulative performance resulting from the overall performance of each share listed and traded on the Indonesia Stock Exchange. This study aims to examine the influence of the dimensions of Good Corporate Governance on the market performance of automotive companies listed on the Indonesia Stock Exchange. This research is a quantitative research using secondary data obtained from financial reports and annual reports on the automotive sub-sector companies and their components. The sampling technique used a purposive sampling technique that selected 12 sample companies that met predetermined criteria. Hypothesis testing using multiple linear regression analysis. The results of the study show that managerial ownership, independent commissioners, audit committees, and institutional ownership have a significant effect on the performance of the automotive market listed on the Indonesia Stock Exchange. The better the GCG proportion of a company will also give a good picture in the eyes of investors, thereby increasing the trust and value of the company. Keywords: Managerial Ownership; Independent Board of Commissioners; Audit Committee; Institutional Ownership; Market Performance
{"title":"Dimensi Good Corporate Governance pada Kinerja Pasar Perusahaan Otomotif","authors":"Fritz Basar Miguel Sinaga, Ni Gusti Putu Wirawati","doi":"10.24843/eja.2023.v33.i05.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p06","url":null,"abstract":"Capital market performance is the overall cumulative performance resulting from the overall performance of each share listed and traded on the Indonesia Stock Exchange. This study aims to examine the influence of the dimensions of Good Corporate Governance on the market performance of automotive companies listed on the Indonesia Stock Exchange. This research is a quantitative research using secondary data obtained from financial reports and annual reports on the automotive sub-sector companies and their components. The sampling technique used a purposive sampling technique that selected 12 sample companies that met predetermined criteria. Hypothesis testing using multiple linear regression analysis. The results of the study show that managerial ownership, independent commissioners, audit committees, and institutional ownership have a significant effect on the performance of the automotive market listed on the Indonesia Stock Exchange. The better the GCG proportion of a company will also give a good picture in the eyes of investors, thereby increasing the trust and value of the company. \u0000Keywords: Managerial Ownership; Independent Board of Commissioners; Audit Committee; Institutional Ownership; Market Performance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44468459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p18
Literasi Keuangan, Perilaku Keuangan, Overconfidence dan, Keputusan Investasi, Luh Gede, R. Rahayu, Pradnyani, I. K. Sujana, Literasi, Keuangan Perilaku, Keuangan Overconfidence
The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions and to find out the differences in financial literacy, financial behavior and overconfidence in making investment decisions with an investment duration of less than two years and more than two years. The population in this study were members of the Capital Market Study Group (KSPM) at Udayana University. The total sample is 138 respondents using a saturated sampling technique using a questionnaire as a method of data collection. The data analysis technique used is multiple linear regression and the Mann-Whitney test. The results of the study show that financial literacy, financial behavior and overconfidence have an effect on investment decisions. There are differences in financial literacy and overconfidence, but there are no differences in financial behavior in making investment decisions based on the length of investment. Keywords: Investment Decisions; Financial Literacy; Financial Behavior; Overconfidence
{"title":"Literasi Keuangan, Perilaku Keuangan, Overconfidence dan Keputusan Investasi","authors":"Literasi Keuangan, Perilaku Keuangan, Overconfidence dan, Keputusan Investasi, Luh Gede, R. Rahayu, Pradnyani, I. K. Sujana, Literasi, Keuangan Perilaku, Keuangan Overconfidence","doi":"10.24843/eja.2023.v33.i05.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p18","url":null,"abstract":"The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions and to find out the differences in financial literacy, financial behavior and overconfidence in making investment decisions with an investment duration of less than two years and more than two years. The population in this study were members of the Capital Market Study Group (KSPM) at Udayana University. The total sample is 138 respondents using a saturated sampling technique using a questionnaire as a method of data collection. The data analysis technique used is multiple linear regression and the Mann-Whitney test. The results of the study show that financial literacy, financial behavior and overconfidence have an effect on investment decisions. There are differences in financial literacy and overconfidence, but there are no differences in financial behavior in making investment decisions based on the length of investment. \u0000Keywords: Investment Decisions; Financial Literacy; Financial Behavior; Overconfidence","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42520030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p01
Nindya Paramita, Dodik Ariyanto
The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications. Keywords: Perceived Ease of Use; Perceived Usefulness; Trust; ATLAS Application.
{"title":"Penggunaan Aplikasi Audit Tool and Linked Archive System oleh Kantor Akuntan Publik","authors":"Nindya Paramita, Dodik Ariyanto","doi":"10.24843/eja.2023.v33.i05.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p01","url":null,"abstract":"The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications. \u0000Keywords: Perceived Ease of Use; Perceived Usefulness; Trust; ATLAS Application.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47711928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p14
Nyoman Arya Adi Putra, I. Suartana
This research was conducted with qualitative descriptive data research through a case approach. This study aims to determine the application of SAK EMKM to the Sami Pet Shop business. The object of this research is the financial report of the MSME Sami Pet Shop. The research conducted at the Sami Pet Shop SMEs is a qualitative research with a comparative descriptive approach, data collection techniques using interviews and documentation studies. The results of this study indicate that the Sami Pet Shop created only keeps records of income and costs (expenses) in its business. In Sami Pet Shop's bookkeeping, it can be seen that there is no clear separation between income accounts and expense accounts. The factors that cause Sami Pet Shop's business not to apply SAK EMKM to its financial statements are the lack of knowledge and understanding of Sami Pet Shop owners about accounting standards in preparing financial statements
{"title":"Analisis Penerapan Standar Akuntansi Keuangan Entitas Miro Kecil Menengah pada Usaha Mikro, Kecil dan Menengah","authors":"Nyoman Arya Adi Putra, I. Suartana","doi":"10.24843/eja.2023.v33.i05.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p14","url":null,"abstract":"This research was conducted with qualitative descriptive data research through a case approach. This study aims to determine the application of SAK EMKM to the Sami Pet Shop business. The object of this research is the financial report of the MSME Sami Pet Shop. The research conducted at the Sami Pet Shop SMEs is a qualitative research with a comparative descriptive approach, data collection techniques using interviews and documentation studies. The results of this study indicate that the Sami Pet Shop created only keeps records of income and costs (expenses) in its business. In Sami Pet Shop's bookkeeping, it can be seen that there is no clear separation between income accounts and expense accounts. The factors that cause Sami Pet Shop's business not to apply SAK EMKM to its financial statements are the lack of knowledge and understanding of Sami Pet Shop owners about accounting standards in preparing financial statements","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41252499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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