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All Journal Jurnal Ilmiah Ekonomi dan Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Dedikasi Sains dan Teknologi (DST)
Rafa, Wukuf Dilvan
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Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi Rosiana, Ela; Rafa, Wukuf Dilvan; Heniwati, Elok
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1319

Abstract

This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.
PENERAPAN SAK EMKM PADA UMKM STUDI KASUS DIKOTA PONTIANAK Sianipar, Ratu Santana Dewi Pertiwi; Rafa, Wukuf Dilvan; Haryono
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.20323

Abstract

UMKM are one of the economic activities that Indonesian people always encounter and carry out. Even though UMKM have contributed to realizing a sustainable national economy, in reality there are many challenges that UMKM owners have to face, one of the challenges is in preparing financial reports. This research aims to find out whether UMKM in the city of Pontianak carry out accounting records in accordance with the standards that apply to UMKM, namely SAK EMKM. This study used descriptive qualitative method. Primary data was obtained by researchers directly by distributing questionnaires. The research results show that the application of SAK EMKM to UMKM in Pontianak is still minimal, this is due to the low level of knowledge of SAK EMKM owners regarding SAK EMKM.
Penyusunan Laporan Keuangan Bumdes Sui Kupah Rafa, Wukuf Dilvan; Hijriah, Amanah; Aswat, Ibnu; Fahmi, Muhammad; Kurniawan, Rudy
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3220

Abstract

Pelaksanaan kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan wawasan mendalam kepada masyarakat dan pelaku UMKM Desa Sungai Kupah melalui kegiatan pelatihan penyusunan laporan keuangan untuk kebutuhan ekspansi usaha dan perpajakan. Kegiatan ini diikuti sebanyak 40 peserta yang terdiri dari masyarakat dan pelaku UMKM Desa Sungai Kupah. Metode pelatihan adalah metode yang digunakan pada pelaksanaan PKM ini dan untuk mengetahui keberhasilan dari kegiatan pelatihan dilakukan dengan melalui post test dan observasi. Hasil kegiatan ini dilaksanakan dengan cara pemaparan dari para anggota PKM lalu dilanjutkan dengan diskusi dan tanya jawab dengan peserta, serta kepala Desa. Masyarakat dan pelaku UMKM di Desa Sungai Kupah merasa kegiatan ini membantu dan memberi pemahaman kepada mereka mengenai akuntansi dasar dan pelaporan keuangan yang nantinya akan digunakan untuk berbagai tujuan, diantaranya untuk memisahkan pendapatan untuk modal dan pengeluaran pribadi, tujuan untuk pengembangan usaha serta laporan keuangan untuk perpajakan.
Co-Authors Aswat, Ibnu Elok Heniwati HARYONO Hijriah, Amanah Muhammad Fahmi Rosiana, Ela Rudy Kurniawan Sianipar, Ratu Santana Dewi Pertiwi