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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kajian Ekonomi dan Manajemen Indonesia
Sososutiksno, Christina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PEMAHAMAN SAK EMKM DAN KESIAPAN PELAKU UMKM TERHADAP MINAT IMPLEMENTASI SAK EMKM Firloy, Rani; Sososutiksno, Christina; Limba, Franco
Jurnal Kajian Ekonomi dan Manajemen Indonesia (JKEMI) Vol. 1 No. 2 (2023): Jurnal Kajian Ekonomi dan Manajemen Indonesia
Publisher : Yayasan Pendidikan Islam Amal Shaleh Kombongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61079/jkemi.v1i2.13

Abstract

This study aims to empirically examine the Effect of Understanding SAK EMKM and Readiness of MSME Actors on Interest in Implementing SAK EMKM. This study used quantitative research with a descriptive approach. Sampling technique using nonprobability sampling with accidental sampling. This study processed primary data obtained using questionnaires distributed to 73 MSME actors in Aru Islands Regency obtained using the Slovin technique. The tool used to analyze the relationship of variables in this study was SPSS V.25. The results of this study show that the Understanding of EMKM SAK and the Readiness of MSME Actors have a positive and significant effect on the Interest in the Implementation of EMKM SAK in the Aru Islands Regency consisting of micro and small enterprises
Faktor-faktor yang berpengaruh terhadap penyerapan anggaran dengan komitmen organisasi sebagai variabel moderasi Sososutiksno, Christina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence of Budget Planning, Budget Execution, and Human Resource Competence on Budget Absorption with Organizational Commitment as a Moderating Variable. The sample used in this research is an employee who handles budget management, amounting to 40 respondents. This type of research is quantitative research, namely by distributing questionnaires to respondents. The data analysis carried out proves that Budget Planning and Human Resource Competence have a positive and significant effect on Budget Absorption but if Budget Execution does not affect budget absorption then organizational commitment does not moderate Budget Planning, Budget Execution, and Human Resource Competence on Budget Absorption.
Co-Authors Firloy, Rani Limba, Franco