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ANALISIS TINGKAT PEMAHAMAN DAN KESIAPAN PENGELOLA UMKM DALAM IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK-EMKM SERTA DAMPAKNYA DALAM KEMUDAHAN AKSES KELEMBAGA KEUANGAN Yul Emri Yulis; M. Irwan; Rina Andriani
Buletin Studi Ekonomi VOLUME.27.NO.2.TAHUN.2022
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2022.v27.i02.p08

Abstract

This research is a qualitative descriptive study that describes the level of understanding and readiness for implementing SAK-EMKM-based financial reports and their impact on easy access to financial institutions in Kecamatan Kuantan Tengah and Kecamayan Benai. Primary data was obtained from distributing questionnaires, while secondary data was obtained from the Ministry of Cooperatives and UMKM. The population in this study are UMKM managers in Kecamatan Kuantan Tengah and Kecamatan Benai, companies that are included in manufacturing companies on the Indonesia Stock Exchange for the period 2013-2015. Sampling was done through purposive sampling. Data analysis conducted in this research is descriptive statistical analysis The results of this study state that UMKM managers do not understand and are not ready to implement SAK-EMKM financial reports, and the impact of convenience for UMKM that have compiled financial reports in accessing financial institutions or getting credit for UMKM
Pengaruh Teknologi, Pengadopsian Ukuran-Ukuran Kinerja Keuangan Dan Non Keuangan Terhadap Kinerja Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Dikawasan Industri Batam) Yul Emri Yulis
Jurnal Ilmiah Cano Ekonomos Vol. 7 No. 2 (2018): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.559 KB)

Abstract

The purpose of this study is to test empirically the influence of technology, and the adoption measures of financial an non-financial performance measures to company performance. This research was conducted on Batam industrial area. The variables studied are technologies measured by instruments developed by withey et al (1983) with the dimensions of task variability and problem analyzability, and the adoption measures of proxy performance measures of financial and non-financial measures (Spencer et al, 2009), the two variables are independent variables, the dependent variable is company performance which is measured by profitability ratio. The data used are consist of primary data and secondary data. Secondary data in the form of financial data and primary data collected by using questionnaire. Research respondents are production managers and financial manager. Analysis method by using path analysis. The result of this study indicated that the technology has a positive and significant impact on the adoption measures of financial and non-financial performance, the adoption measures of financial performance and non-financial performance has a positive and significant impact on the company performance, technology has a positive and significant impact on company performance, the company’s performance indirectly has positive and significant impact on the adoption measures of financial and non-financial performance measures