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Analysis of Factors Influencing the Effectiveness of Village Financial Information System: a Study in a Village in Semarang Regency Nikmatuniayah Nikmatuniayah; CH Budhi Adhiani; Lilis Mardiana Anugrahwati
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 34, No. 1, Year 2018 [Accredited Ranking Sinta 2]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.663 KB) | DOI: 10.29313/mimbar.v34i1.3134

Abstract

The purpose of this study was to analyze the factors Influencing the effectiveness of village financial information system. This study was based on a model proposed by Gupta et al (2007). The Primary data usedwas based on the questionnaire distributed to the village government organization in Semarang regency. There were100 copies of questionnaire sent, and returned 100% because it was delivered directly by the researchers. The data were analyzed using multiple regression with SPSS 16 software. The result showed that top management, information system management and user of information systems did not statistically influence the effectiveness of village financial information system. Meanwhile, user satisfaction and organizational culture had positive influence on the effectiveness of village financial information system.
ANALYSIS OF THE IMPLEMENTATION OF MICRO, SMALL, AND MEDIUM ENTITY FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACTS ON THE FINANCIAL REPORT QUALITY OF SMALL AND MEDIUM-SIZED ENTERPRISES Nikmatuniayah Nikmatuniayah; Marliyati Marliyati; Jati Handayani; Lilis Mardiana Anugrahwati
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4504

Abstract

This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). The analysis technique used is multiple regression analysis. The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.