Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:The problem in this study is that Accounting Learning Outcomes have not met expectations in the 11th grade Accounting students of SMK Negeri 1 Patumbak. This study aims to determine the effect of Self-Efficacy and Learning…
ng Motivation on Learning Outcomes, with Learning Independence as a moderating variable, in 11th grade students at SMK Negeri 1 Patumbak. This research was conducted at SMK Negeri 1 Patumbak, located at Jl. Ujung Defense, Lantasan Baru, Patumbak District, Deli Serdang Regency, North Sumatra. This study used an ex post facto approach. The population was 35 11th grade Accounting students. The sample size was 35 students, using total sampling. Data collection was conducted through documentation and questionnaire distribution. The questionnaire was first tested for validity and reliability. The collected data was then processed using multiple linear regression with SPSS version 30 software. The results of this study indicate that: (1) Self-efficacy has a positive and significant effect on students' accounting learning outcomes. This is indicated by a regression coefficient of 0.321 with a significance level of 0.021, which is less than 0.05. (2) Learning motivation has a positive and significant effect on students' accounting learning outcomes. The analysis results show a regression coefficient of 0.428 with a significance level of 0.004, which is less than 0.05. (3) Self-efficacy and learning motivation simultaneously have a significant effect on students' accounting learning outcomes. This is proven by a calculated F-value of 18.672 with a significance level of 0.000, which is less than 0.05. (4) Learning independence moderates the effect of self-efficacy on accounting learning outcomes. This is indicated by the significance value of the interaction variable between self-efficacy and learning independence of 0.043, which is less than 0.05. (5) Learning independence moderates the influence of learning motivation on accounting learning outcomes. The analysis results show a significance value of the interaction variable between learning motivation and learning independence of 0.029, which is less than 0.05. This means that learning independence strengthens the influence of learning motivation on students' accounting learning outcomes