Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:Family-owned MSMEs (MSMEs) play a vital role in the local economy, but they still face challenges in financial management and reporting, particularly regarding the mixing of personal and business finances. This community…
service project aims to implement the normative role of family business ethics in integrating financial reporting at the Herly MSME Store in Ambon City. The method used was Participatory Action Research through interviews, group discussions, training, and mentoring. The activity focused on internalizing family business ethics values and implementing a simplified financial reporting system based on the Indonesian MSME Financial Accounting Standards (SAK). The results demonstrated increased understanding, skills, and changes in attitudes toward financial transparency and accountability. The integration of family business ethics has been shown to support more structured and sustainable financial reporting.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral…
avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Based on data from the HSE department at PT X, North Jakarta, from 2021 to 2024, the highest number of occupational accidents (KAK) occurred among grinding workers, totaling 12 cases. The types of accidents experienced by…
y workers included metal sparks in the eyes, cuts, lacerations, scratches, and first-aid injuries. The purpose of this study is to analyze the causes of occupational accidents among grinding workers at PT X using the Systematic Cause Analysis Technique (SCAT) method. This research is a descriptive-analytic study using observation, interviews, and documentation studies. The research was conducted between July and August 2025. The research population consisted of 32 people, including 30 grinding workers who had experienced accidents, 1 HSE manager, and 1 field coordinator. The sample for this study is the same as the population. Data analysis used univariate analysis and the SCAT method analysis. Based on the results, the most frequent accident experienced by grinding workers was metal sparks in the eyes, involving 30 respondents (100%). The direct causes of these accidents were the use of inadequate PPE by 15 respondents (50%) and the improper use of grinding tools by 11 respondents (36.7%). It is recommended that management commit to maximizing the implementation of established K3 (Occupational Health and Safety) programs and standards so that work-related accidents can be prevented and zero accidents can be achieved.
Abstract: Abstract Patient safety incidents remain a critical healthcare problem in Indonesia, particularly within hospital settings. Patient safety goals are an essential priority for healthcare providers, especially nurses, who…
ses, who serve as the frontline workforce delivering continuous care. Optimal implementation of patient safety goals requires adequate knowledge, supportive attitudes, and strong professional performance from nurses. Effective adherence to these goals plays a key role in preventing adverse events that may harm or endanger patients. This study aimed to examine the relationship between nurses’ knowledge and attitudes with the implementation of Patient Safety Goals in a private hospital in West Sumatra, Indonesia. A descriptive quantitative method with a cross-sectional design was used. A total of 35 nurses were selected through total sampling. Data were collected using validated questionnaires (KPSQ, APSQ, IPSG I–VI). Statistical analysis employed the Chi-Square test with a significance level of p < 0.05. Results showed that more than half of the nurses demonstrated good knowledge (51.4%), positive attitudes (57.1%), and good implementation of patient safety goals (54.3%). Chi-Square analysis revealed significant associations between knowledge and patient safety goal implementation (p=0.044<0.05), as well as between attitudes and patient safety goal implementation (p=0.012). The study concludes that nurses’ knowledge and attitudes are significantly related to the implementation of patient safety goals. Continuous training and regular dissemination regarding patient safety standards are recommended to strengthen nurses’ adherence to SOPs and to enhance the overall patient safety culture within the hospital.
Keywords : Knowledge; Attitudes; Patient Safety Goals; Nurses; Hospital
Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This study investigates how Word of Mouth, service quality, and brand image influence B2B customer loyalty at As-Syifaa Pharmacy in Majalengka, with customer satisfaction acting as a mediating variable. A quantitative approach…
proach was applied using the SEM-PLS method, drawing on data from 300 purposively selected customers. The analysis included measurement of validity and reliability, followed by structural model testing to identify both direct and indirect relationships among variables. The findings reveal that Word of Mouth, service quality, and brand image each play a meaningful role in enhancing customer satisfaction, which in turn becomes the strongest predictor of customer loyalty. Satisfaction was also found to mediate the effects of the three antecedent variables, either fully or partially, highlighting its central role in shaping long-term business relationships. These results indicate that building B2B customer loyalty requires more than consistent operational performance; it also depends on maintaining a credible brand reputation and fostering positive relational communication within the business network. Based on these insights, the study recommends strengthening service standards, reinforcing brand consistency, and managing interpersonal communication to support sustainable loyalty among B2B partners.