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Journal : KEUNIS

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; Handayani, Jati; Anugrahwati, Lilis Mardiana
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.
PENERAPAN E-GOVERNMENT PADA LAYANAN PAJAK KENDARAAN BERMOTOR DI PROVINSI JAWA TENGAH Marliyati, Marliyati; Murtini, Sri; Yudhaningsih, Resi; Hasanudin, Mohammad; Gayatrie, Christina Retno
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.258 KB) | DOI: 10.32497/keunis.v10i2.3626

Abstract

Industrial revolution 4.0 which is famous for the phenomenon of disruption of innovation, in the field of government, demands the implementation of information technology systems in the affairs of organizing government services. Electronic applications in the field of government, commonly referred to as e-Government, to optimize the service of certain tasks and functions. Government Resources Management System (GMRS) of Central Java Province, is an integrated system of government of Central Java Province. One of the implementations of the e-Government application available, is the vehicle tax application service, which is named SAKPOLE. The results of the study concluded that the SAKPOLE application for the administration of motor vehicle tax payments had not been fully utilized by motor vehicle taxpayers in Central Java Province. The SAKPOLE application has no effect on motor vehicle tax revenues in Central Java Province.