Jurnal Mutiara Ilmu Akuntansi

Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul

2024-06-12T15:20:07+08:00

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

Analisa Value for Money Pada Kinerja Keuangan Kota Bogor 2020 – 2022

2024-06-06T11:39:06+08:00

Based on the explanation of the findings above, it can be concluded that: Bogor City's financial performance is measured by economic indicators from 2020 to 2022, reaching an average of 68.5%, this figure is included in the economic category because the level of independence ratio is below 100%. Bogor City's financial performance as measured by the level of efficiency ratio in 2020 to 2022 shows an average efficiency level of 101% and the higher the efficiency level, it falls into the non-efficiency category, because it is more than 100%. Bogor City's financial performance is measured by the effectiveness ratio in 2020 to 2022 from the overall average which reached an effective ratio of 110.3% and is included in the effective category because the effective ratio is above 100%.

Penerapan Ekonomi Hijau Dan Akuntansi Lingkungan Dalam Strategi Bisnis PT. Surabaya Industrial Estate Rungkut (SIER)

2024-06-06T22:44:18+08:00

Surabaya Industrial Estate Rungkut (SIER) is a company that develops and manages industrial estates located in Surabaya, East Java, Indonesia. Established in 1991, PT. SIER has become one of the important industrial centers in the East Java region. The main focus of PT. Surabaya Industrial Estate Rungkut (SIER) is to provide complete and high-quality infrastructure to support various types of industries, ranging from manufacturing to logistics. The purpose of this research is to analyze the implementation of green economy and environmental accounting in the business strategy of PT. Surabaya Industrial Estate Rungkut (SIER), an industrial estate development company in Surabaya, Indonesia. Green economy and environmental accounting are important approaches for companies to achieve sustainability goals and corporate social responsibility.

Analisis rasio keuangan untuk menilai kinerja keuangan pada PT Unilever Indonesia Tbk Tahun 2022-2023

2024-06-10T18:03:11+08:00

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.

The Role of Corporate Social Responsibility in Enhancing Resilience and Sustainability of Manufacturing SMEs: A European Perspective

2024-06-19T15:58:21+08:00

This study investigates the implementation of Corporate Social Responsibility (CSR) practices in the manufacturing sector, with a focus on comparing the experiences and outcomes of small and large enterprises in Europe. Utilizing a mixed-methods approach, the research examines how these enterprises adopt CSR practices and the resultant impacts on financial and environmental performance. The findings indicate that both small and large enterprises benefit significantly from CSR, evidenced by improvements in key financial metrics such as Return on Assets (ROA) and Return on Equity (ROE), as well as reductions in carbon emissions and enhancements in energy efficiency. Small enterprises, despite facing challenges such as limited financial resources and lack of expertise, achieve notable local community engagement and operational efficiencies through targeted CSR initiatives. Large enterprises leverage their extensive resources to implement comprehensive CSR strategies, resulting in substantial environmental and financial gains. The study highlights the importance of stakeholder engagement, government support, and a robust organizational culture in facilitating effective CSR adoption. These insights underscore the need for supportive measures to help SMEs overcome barriers and enhance their contributions to sustainable development.

Productivity and Psychology Well

2024-06-25T20:01:23+08:00

Increasing employee work productivity is a major concern for companies. Its decline can be fatal to the company's profits and survival. Therefore, this literature study was made to understand the concept of psychological well-being and how its application can increase employee work productivity. This research uses the literature review method or literature review. This method is systematic, specific, and consistent in conducting in-depth identification of various sources of information. This literature study resulted in findings that the dimensions of psychology and employee productivity have a close relationship and influence each other. A good psychological dimension can increase motivation, focus, creativity, teamwork, and employee job satisfaction, which ultimately has an impact on increasing productivity. Conversely, a bad psychological dimension can reduce all these factors and result in decreased productivity.

Analisis Fundamental Makro, Struktur Kepemilikan, Fundamental Mikro Terhadap Nilai Perusahaan Dengan Manajemen Laba, Kinerja Keuangan dan Karakteristik Perusahaan Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar Bursa Efek Indonesia 2018-2023

2024-06-21T16:48:21+08:00

This research aims to analyze whether there is an influence of Macro Fundamental Analysis, Ownership Structure, Micro Fundamentals on Company Value with Profit Management, Financial Performance and Company Characteristics in Mining Sub Sector Companies Listed on the Indonesian Stock Exchange 2018-2023. The research used in the research is quantitative method research. The type of data used in this research is secondary data obtained from searching and reviewing annual reports of mining companies listed on the BEI (Indonesian Stock Exchange) for the period 2018 - 2023 via the official website www.idx.co.id, the company's official website, and use supporting journals related to this research. The samples used were 6 mining companies selected using a purposive sampling method, then processed or analyzed using the Smart-PLS version 4 application. The results of this research show that Micro Fundamentals have no significant effect on Company Characteristics, while Macro Fundamentals and Ownership Structure have a significant effect. on Company Characteristics. Micro Fundamentals and Ownership Structure do not have a significant influence on Financial Performance, while Macro Fundamentals have a significant influence on Financial Performance. Macro Fundamentals, Micro Fundamentals and Ownership Structure do not have a significant effect on Earnings Management. Macro Fundamentals, Micro Fundamentals, Company Characteristics, Financial Performance, Earnings Management and Ownership Structure do not have a significant effect on Company Value.

Pengaruh Likuiditas dan Perputaran Kredit Terhadap Rentabilitas Ekonomi di Bank Perkreditan Rakyat Artha Mitra Kencana

2024-06-27T10:25:53+08:00

Profitability is the ability of a company to generate profits in a certain period based on sales, investment, capital and asset. This study aims to determine the effect of liquidity and credit turnover on profitability partially and simulataneously at PT. BPT Artha Mitra Kencana in 2014-2023. The type of research used is quantitative research, with the sampling technique using saturated sampling. The research method used in this research is descriptive and associative method with the help of the SPSS 25 application. The results of this study indicate that partially the liquidity variable has a positive and significant effect on profitability, and credit turnover has a positive and significant effect on profitability. But simulataneously the variable of liquidity and credit circulation have a significant effect on profitability.

Systematic Literature Review: Pengaruh Likuiditas dan Implementasi Good Corporate Governance terhadap Financial Distress

2024-06-30T20:08:22+08:00

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.

Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022)

2024-07-02T16:15:35+08:00

The purpose of this study is to collect data and information and analyze related to profitability, leverage and company size on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method used in this study is quantitative with a descriptive and associative approach. The sample used in this study was 67 companies through purposive sampling. The data used in this study are secondary data (indirect observation). The data analysis method uses panel data regression analysis (pooled data) with STATA software version 17. The results of the study show that partially shows that the profitability/ROA variable does not affect income smoothing, as well as leverage/DER does not affect income smoothing, while company size significantly affects income smoothing. Simultaneously, profitability, leverage and company size do not affect income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is > 0.05.