JEA17: Jurnal Ekonomi Akuntansi

IMPLEMENTATION OF SAK EMKM AS A BASIS FOR FINANCIAL REPORT PREPARATION IN THE TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL REPORTS FOR PURNAMA LEATHER BAGS IN KLUDAN, TANGGULANGIN, SIDOARJO

Restu Frandana Putra, Chairil Anwar, Dian Fahriani, Achmad Wicaksono — Sat, 22 Mar 2025 00:00:00 +0000

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is a strategic step to enhance the transparency and accountability of financial reports for Micro, Small, and Medium Enterprises (MSME) in Indonesia. However, many MSMEs, including Purnama Leather Bags in Kludan, Tanggulangin, Sidoarjo, face challenges in applying these standards due to limited financial literacy and resources. This study aims to analyze the implementation of SAK EMKM in improving financial reporting at Purnama Leather Bags MSME. Using a quantitative descriptive approach, data was collected through structured surveys and financial document analysis. The findings reveal that SAK EMKM implementation enhances financial report quality by providing a structured framework, increasing transparency, and ensuring accountability. However, financial literacy barriers remain a major limitation. The novelty of this study focus on the leathercraft sector, highlighting sector-specific challenges in adopting financial standards. This research implies that increased financial training and digital accounting tools are crucial for ensuring better compliance and sustainability of MSMEs.

OPTIMIZING AUDIT QUALITY THROUGH THE ROLE OF E-AUDIT, AUDIT FEES, AND TIME BUDGET PRESSURE IN PUBLIC ACCOUNTING FIRMS

Fidya Nur Syabitha; Leriza Desitama Anggraini, Rum Hendarmin — Mon, 24 Mar 2025 08:44:49 +0000

The advancement of technology in the auditing field has driven Public Accounting Firms (KAP) to adopt e-audit to enhance efficiency and accuracy in the audit process. Additionally, audit fees and time budget pressure are considered factors that may influence audit quality. However, the extent to which these factors impact audit quality remains a topic of debate. Therefore, this study aims to analyze the effect of e-audit, audit fees, and time budget pressure on audit quality in Public Accounting Firms. This study employs a quantitative method with data collected through questionnaires distributed to auditors in various Public Accounting Firms. The sample was selected using purposive sampling from 100 respondents, with criteria set by the author based on audit practice. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 4 to comprehensively examine the relationships between variables. The findings indicate that e-audit and time budget pressure have a positive and significant impact on audit quality, while audit fees do not have a significant effect. These results suggest that implementing audit technology enhances auditors' effectiveness, while well-managed time pressure improves productivity without compromising audit quality. Based on these findings, Public Accounting Firms are advised to optimize the use of e-audit and implement better time management strategies to maintain audit quality in dynamic work conditions

THE EFFECT OF PLANNING, FERTILIZER INVENTORY CONTROL, AND SUSTAINABILITY REPORTS ON PALM OIL SEEDLING SALES AT CV. TRANS BAROKAH MANDIRI

Putri Afifah Khayrani; Lukita Tripermata, Andini Utari Putri — Mon, 24 Mar 2025 08:46:34 +0000

Fertilizer inventory planning and control are crucial aspects in improving the effectiveness of distribution and sales of oil palm seedlings. This study aims to analyze the effect of fertilizer inventory planning, fertilizer inventory control, and sustainability reports on the sales of oil palm seedlings at CV. Trans Barokah Mandiri. This research was conducted in Palembang City using a quantitative descriptive research method. The population in this study consists of fertilizer inventory reports from 2021 to 2023 at CV. Trans Barokah Mandiri, with a sample size of 36, obtained from a total research period of three years (2021-2023) with data division based on months, i.e., 12 months per year. Data were analyzed using multiple linear regression with SPSS version 26. The results showed that partially, fertilizer inventory planning had a significant effect on the sales of oil palm seedlings, while fertilizer inventory control and sustainability reports did not have a significant effect. Simultaneously, the three independent variables had a significant effect on the sales of oil palm seedlings.

THE INFLUENCE OF GREEN ACCOUNTING AND PROFITABILITY ON THE FIRM VALUE OF THE COAL INDUSTRY IN 2019-2023

Dewi Sri Rahayu, Achmad Wicaksono, Kafidin Muzakki, Dian Fahriani — Mon, 24 Mar 2025 08:47:18 +0000

The study aims to analyze the impact of green accounting implementation and profitability levels on the firm value of coal industry companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Green accounting reflects a company's transparency in disclosing environmental-related costs, while profitability provides insights into its ability to generate profits. This research adopts a quantitative approach using descriptive methods and multiple linear regression analysis to evaluate the relationships between variables. The sample consists of 15 companies selected based on specific criteria. The findings indicate that the implementation of green accounting significantly affects firm value, as companies with more transparent environmental reporting tend to have higher valuations. Furthermore, profitability plays a crucial role in enhancing firm value, suggesting that companies with stable earnings are more attractive to investors. Overall, these two factors simultaneously influence firm value, although other variables also contribute. These findings highlight the importance of implementing green accounting as part of a sustainability strategy and improving profitability to strengthen a company's competitiveness in the capital market.

FROM PANDEMIC SURGE TO POST-CRISIS SLUMP: VALUING HEALTHCARE FIRMS THROUGH FINANCIAL VOLATILITY

Ujang Syaiful Hidayat — Sat, 19 Apr 2025 00:00:00 +0000

The COVID-19 pandemic significantly heightened demand for healthcare services; however, many companies in the sector faced declining revenues and financial instability once the crisis subsided. This study investigates the effects of profit volatility on dividend policy and its subsequent impact on investor valuation for Indonesian healthcare companies from 2020 to 2023, employing a quantitative approach with a descriptive-causal research design. Analyzing financial data from seven IDX-listed healthcare firms using Multi Regression Analysis (MRA) in SmartPLS software reveals that, despite increased income volatility, stable dividends can enhance investor valuation, albeit to a limited extent. Furthermore, a robust Dividend Policy appears to drive higher Investor Valuation more effectively than dividend stability alone. While consistent dividend distributions marginally elevate company valuations among investors, the mediating effect of Dividend Stability is found to be positive yet minimal, indicating a negligible practical impact.

ANALYSIS OF EMPLOYMENT OPPORTUNITY DETERMINANTS IN WEST JAVA: STUDY PERIOD 2010-2023

Nikmatul Khoiriyah, Ririt Iriani S — Wed, 18 Jun 2025 10:37:38 +0000

Regional economic development is closely related to the ability of a region to create employment opportunities that support the welfare of its population. This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), population, average length of schooling (RLS), and Provincial Minimum Wage (UMP) on employment opportunities in West Java Province during the period 2010–2023. Using a quantitative approach with time series data analysis, this research applies multiple linear regression with SPSS to test the influence of the independent variables on employment opportunity levels. The classical assumption tests indicate that the regression model is free from problems of normality, multicollinearity, autocorrelation, and heteroscedasticity. The results show that population and average length of schooling have a significant and positive effect on employment opportunities, implying that increasing population drives demand for goods and services which in turn stimulates job creation, while higher education improves workforce skills and competitiveness. Conversely, GRDP and UMP do not show a significant influence on employment opportunities, suggesting that economic growth and wage levels are not automatically aligned with job creation, especially in capital-intensive sectors. The findings of this study provide empirical insight into the determinants of employment opportunities and offer policy recommendations for addressing unemployment and improving labor market absorption in densely populated regions like West Java.