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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Nindi Nadia Yurisma
Universitas Muhammadiyah Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN PANGAN ISLAMI SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gardina Aulin Nuha; Juli Rima Afiani; Nindi Nadia Yurisma
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22144

Abstract

This study aims to analyze how the accounting treatment for biological asset in Islamic food agricultural company sector listed in the Indonesia Stock Exchange. This study is a cualitative study with descriptive analyse. The study data used secondary data in annual report of sample companies in 2020. The sample 8 companies with sampling technique using purposive sampling. The results of the first study indicate that the accounting recognition of biological assets is in accordance with PSAK 69, where the biological assets of most companies are recognized as current assets. The results of the second study indicate that the accounting measurement of biological assets is in accordance with PSAK 69, where the company's biological assets are recognized at fair value at the end of the financial reporting period. The results of the third study indicate that the disclosure of biological assets is in accordance with PSAK 69. The conclusion of the study is that the accounting treatment of companies in the Islamic food agriculture sector is in accordance with PSAK 69.
Co-Authors Gardina Aulin Nuha Juli Rima Afiani Susbiyani, Arik