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The ANALYSIS OF FINANCIAL STATEMENTS OF THE REGIONAL GOVERNMENT OF DEMAK REGENCY FOR THE FISCAL YEAR 2016 - 2020 Clara Yully Diana Ekaristi; Apip .
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.121

Abstract

This study aims to determine the financial performance of the Demak district. The object of this research is the Demak Regency APBD Realization Report 2016-2020. The method used to collect secondary data is collected through the documentation stage. The data analyzed is in the form of the Demak Regency Government Budget Realization Report for the 2016-2020 fiscal year. The results showed that the financial statements of the Demak district government showed good performance but there were still some ratios that needed to be improved and improved, such as the independence ratio and the degree of fiscal decentralization.
Analisis Faktor-Faktor Yang Mempengaruhi Kesiapan UMKM Dalam Menerapkan SAK-EMKM Maya Aresteria; Apip .
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.245

Abstract

This study was conducted to examine the factors that influence the readiness of SMEs in implementing reports according to SAK-EMKM. The purpose of implementing SAK EMKM is expected to provide an overview of the performance of MSME management, as well as financial reports in the past and a picture of the future, so that they can be trusted and relied on by both the management, MSME members, and external parties who have interests related to MSMEs. The results showed that only the socialization variable of SAK EMKM had a significant effect on the readiness of SMEs to apply SAK EMKM. While the variables of owner's education level, business scale, business age do not have a significant effect on the readiness to implement SAK EMKM in MSMEs.