BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
type: channel
description: BAES JURNAL : Bisnis Akuntansi Ekonomi Sains focuses on research related to accounting, economics, and business that is relevant for the development of theory and practice in these fields, not only in Indonesia and Southeast Asia, but also in a global context. BAES JURNAL covers various research approaches, including quantitative, qualitative, and mixed methods. BAES JURNAL focuses on various themes, topics, and aspects of accounting, economics, and business, including (but not limited to) the following topics: Financial Accounting 2. Public Sector Accounting 3. Management Accounting 4. slamic Accounting and Financial Management 5. Audit 6. Corporate Governance 7. Behavioral Accounting (Including Ethics and Professionalism) 8. Financial Management 9. Accounting Education (Ethics) 10. Taxation 11. Capital Markets and Investments 12. Accounting for Banking and Insurance 13. Accounting Information Systems 14. Sustainability Reporting 15. Intellectual Capital In addition, the following topics are included to reflect a broader coverage in the field of economics and business: Macro and Microeconomics 2. Business Development and Entrepreneurship 3. Global Financial Markets 4. Business Strategy and Operations Management 5. Innovation and Technology in Business 6. Marketing and Market Research 7. Consumer Behavior 8. Human Resource Management 9. International Economics and Trade 10. The Influence of Public Policy on Business and Economics With this expanded scope, JABE strives to be a comprehensive platform for researchers, practitioners, and academics in developing and sharing knowledge in the fields of accounting, economics, and business.
publisher: Universitas Pat Petulai
language: en
publication name: BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
issn: 3062-7281
items: PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN PENINGKATAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA
items: EFEKTIVITAS PENGGUNAAN PENGELOLAAN ANGGARAN PEMBANGUNAN DI DESA TANJUNG DALAM KECAMATAN CURUP SELATAN KABUPATEN REJANG LEBONG
items: PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA BADAN PENGELOLAAN KEUANGAN DAERAH (BPKD) DI REJANG LEBONG
items: PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (PADA KANTOR PELAYAN PAJAK PRATAMA CURUP)
items: PENGARUH GAYA HIDUP, MENTAL ACCOUNTING DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN MAHASISWA PENERIMA KIP KULIAH UNIVERSITAS PAT PETULAI ANGKATAN 2021-2023
items: Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas
items: PENGARUH PENJUALAN ONLINE, PENJUALAN OFFLINE, DAN PENENTUAN HARGA JUAL TERHADAP PENINGKATAN PENDAPATAN (STUDI KASUS PADA UMKM DAPUR KITO)
items: PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI WILAYAH KERJA KPP PRATAMA CURUP
items: PENGARUH SIKAP MOTIVASI DAN KEPATUHAN MAHASISWA AKUNTANSI TERHADAP LAPORAN PERTANGGUNGJAWABAN KIP KULIAH ANGKATAN 2021-2023
items: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA UMKM PABRIK SUSU KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG
items: PENGARUH MODAL KERJA, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
items: PENGARUH TINGKAT PEMAHAMAN KEUANGAN, KEPRIBADIAN, SIKAP KEUANGAN TERHADAP PENGELOLAAN DANA PENERIMA BANTUAN PROGRAM KELUARGA HARAPAN (PKH) DI KECAMATAN CURUP KOTA KABUPATEN REJANG LEBONG
items: Pengaruh Struktur Modal, Likuiditas, Dan Keputusan Investasi Terhadap Profitabilitas Laporan Keuangan Emiten Lq45 Periode 2023-2024 Di Bursa Efek Indonesia
items: EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DI DESA SINDANG JAYA KECAMATAN SINDANG KELINGI
items: PENGARUH SISTEM PEMBAYARAN NON-TUNAI DAN HARGA PRODUK TERHADAP MINAT KONSUMEN(Studi kasus Bukit Coffee Kabawetan)
items: PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPAHIANG
items: Pengaruh Biaya Operasional, Tingkat Inflasi, Dan Efisiensi Operasional Terhadap Laba Bersih Perusahaan Jasa Sektor Logistik Dan Transportasi
items: https://journal-upprl.ac.id/index.php/baes/article/view/143
items: The Effectiveness Of The Use Of Development Budget Management In Lawang Agung Village, Kec. Sindang Beliti Ulu Regency Rejang Lebong
items: KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN REJANG LEBONG
items: Analyze the Contribution Of Local Taxes and Retributions regional levies on Local Own Revenue (PAD) in Rejang Lebong Regency
items: Financial Ratio Analysis in Assessing the Financial Performance of PT Asuransi Sinar Mas
items: Analysis of the Application of Environmental Accounting to Waste Management at PT. Lottemart Indonesia in 2022
items: https://journal-upprl.ac.id/index.php/baes/article/view/12
items: Analysis Of The Application Of Financial Reporting Standards Of Financial Accounting For Micro, Small And Medium Entities (SAK EMKM) In Sampono Selupu Rejang Perfume Msmes For The 2020 Period

PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN PENINGKATAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA
type: item
description: Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Sentral Baru. The results of this study indicate that the existence of SISKEUDES in Sentral Baru Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Sentral Baru Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.
subject: Articles
  topic: section
subject: village financial accounting
  topic: keywords
subject: village financial system
  topic: keywords
subject: village accountability
  topic: keywords
creator: Charles
creator: Tika Oktarina
creator: Dwi Sinta
rights: Copyright (c) 2026 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2026-06-04
publication date: 2026-06-04
doi: 10.65412/qf1sss91

EFEKTIVITAS PENGGUNAAN PENGELOLAAN ANGGARAN PEMBANGUNAN DI DESA TANJUNG DALAM KECAMATAN CURUP SELATAN KABUPATEN REJANG LEBONG
type: item
description: This thesis discusses the effectiveness of the use of development budget management in Tanjong Village in Curup Selatan District, Rejang Lebong Regency. This type of research uses a qualitative method (qualitative descriptive), namely This study explains the phenomena and facts that occur in the field, which produce descriptive data both related to behavior, perception, motivation, researcher actions observed in the form of written words or writing. While for data collection techniques that are more relevant to the needs of this Thesis or Final Project research, the researcher uses the following data collection techniques: observation, interviews, documentation. The results of this study indicate that, 1) The strategy that will be carried out by the Village Head, especially in the field of development such as in the field of agriculture with the construction of farm roads and pumping, in the field of facilities and infrastructure such as the construction of sports fields, health such as the construction of integrated health posts, and infrastructure such as the construction of embankments. 2) The form or realization carried out by the Village Head is the construction of around four farm roads, pumping to channel water to the rice fields, construction of embankments around the riverbanks. Before carrying out the development, first invite community leaders to attend a meeting so that the development to be carried out can run smoothly. 3) The obstacles faced by the Village Head during the development are the limited space for utilizing human resources who are experts in their fields so that the development is not in accordance with expectations such as the construction of embankments that are easy to collapse. The implications of this study are 1) The strategy carried out by the Village Head is not comprehensive, the development carried out is only in certain areas so that it causes problems in the community. Therefore, the work program to be carried out should not onl…
subject: Articles
  topic: section
subject: Efektivitas
  topic: keywords
subject: Pengelolaan Anggaran
  topic: keywords
subject: Pembangunan Desa
  topic: keywords
subject: Dana Desa
  topic: keywords
subject: APBDesa
  topic: keywords
creator: bambang irawan
creator: Lizvan M.Sitorus
creator: Sucipto Febrianto
rights: Copyright (c) 2026 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2026-06-04
publication date: 2026-06-04
doi: 10.65412/0fb30227

PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA BADAN PENGELOLAAN KEUANGAN DAERAH (BPKD) DI REJANG LEBONG
type: item
description: Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Informasi Akuntansi (SIA) dan Motivasi kerja terhadap kinerja karyawan pada Badan Pengelolaan Keuangan Daerah (BPKD) di Rejang Lebong. Populasi dalam penelitia.n ini a.da.la.h seluruh ka.rya.wa.n BPKD seba.nya.k 58 ora.ng, denga.n teknik penga.mbila.n sa.mpel mengguna.ka.n rumus slovin da.n diperoleh seba.nya.k 51 responden. Da.ta. ya.ng diguna.ka.n a.da.la.h da.ta. primer ya.ng diperoleh mela.lui penyeba.ra.n kuesioner. Metode a.na.lisis ya.ng diguna.ka.n a.da.la.h a.na.lisis regresi linier berga.nda. denga.n ba.ntua.n progra.m SPSS versi 23. Ha.sil penelitia.n menunjukka.n ba.hwa. sistem informa.si a.kunta.nsi berpenga.ruh positif da.n signifika.n terha.da.p kinerja. ka.rya.wa.n denga.n nila.i thitung = 3,435 > t ta.bel = 2,009 da.n nila.i signifika.nsi sebesa.r 0,001 < 0,05, sehingga. H1 diterima.. Motiva.si kerja. juga. berpenga.ruh positif da.n signifika.n terha.da.p kinerja. ka.rya.wa.n denga.n nila.i t hitung = 2,951 > t ta.bel = 2,009 da.n nila.i signifika.nsi sebesa.r 0,005 < 0,05, sehingga. H2 diterima.. Seda.ngka.n nila.i koefisien determina.si (R Squa.re) sebesa.r 0,447, a.rtinya. va.ria.bel sistem informa.si a.kunta.nsi da.n motiva.si kerja. ma.mpu menjela.ska.n va.ria.si peruba.ha.n kinerja. ka.rya.wa.n sebesa.r 44,7%, seda.ngka.n sisa.nya. sebesa.r 55,3% dijela.ska.n oleh va.ria.bel la.in di lua.r model penelitia.n ini.
subject: Articles
  topic: section
subject: Sistem Informasi Akuntansi
  topic: keywords
subject: Motivasi Kerja
  topic: keywords
subject: Kinerja Karyawan
  topic: keywords
creator: jayanti
creator: Maya Novianti
creator: Lizvan M.Sitorus
rights: Copyright (c) 2026 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2026-06-04
publication date: 2026-06-04
doi: 10.65412/k82dy913

PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (PADA KANTOR PELAYAN PAJAK PRATAMA CURUP)
type: item
description: This study aims to determine the influence of the quality in taxservices and the understanding of the regulation in taxation and tax penalties for submission of individual taxpayers in paying taxes in 2024 (Survey On The Pratama Curup Tax Service Office). The population in this study is the Individual Taxpayer (WPOP) Pratama Curup Tax Services Office (KPP). The samples in this research are taking from 100 taxpayers. The data collecting method is by giving questionnaire. The questionnaire validity and reability then were examined before collecting research data. Data analysis techniques in this research used classic assumption test, and multiple linear regression analysis. The results of this study indicate that the quality of tax services, understanding of tax regulations, and tax sanctions have an effect on individual taxpayer compliance at the Curup Pratama Tax Service Office (KPP).
subject: Articles
  topic: section
subject: Kualitas Pelayanan
  topic: keywords
subject: Pemahaman Peraturan
  topic: keywords
subject: Sanksi dan Kepatuhan
  topic: keywords
creator: Nyiayu Julia Priyanti
creator: Maya Novianti
creator: Lizvan M. Sitorus
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-05-30
publication date: 2025-05-30
starting page: 27
ending page: 38

PENGARUH GAYA HIDUP, MENTAL ACCOUNTING DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN MAHASISWA PENERIMA KIP KULIAH UNIVERSITAS PAT PETULAI ANGKATAN 2021-2023
type: item
description: The purpose of this study was to examine how lifestyle, mental accounting, and financial literacy affect the financial management of KIP Kuliah recipient students at Pat Petulai University, class of 2021–2023. A quantitative descriptive approach with purposive sampling as the sampling technique. The sample size with the Slovin approach was 100 students. The quantitative data used came from questionnaires given to students. Descriptive statistics and multiple linear regression analysis using SPSS version 30 software were the data analysis techniques used. According to the research findings, lifestyle has a positive and significant impact on the financial management of KIP Kuliah recipient students, while mental accounting has a negative and significant impact. In addition, financial literacy has a positive and significant impact on the financial management of KIP Kuliah recipient students. As well as lifestyle, mental accounting, and financial literacy all have a simultaneous impact on the financial management of KIP Kuliah recipient students at Pat Petulai University, class of 2021–2023.
subject: Articles
  topic: section
subject: Lifestyle
  topic: keywords
subject: mental accounting
  topic: keywords
subject: financial literacy
  topic: keywords
subject: financial management and KIP Kuliah
  topic: keywords
creator: Maya Yuliani
creator: Lizvan M. Sitorus
creator: Maya Novianti
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-11-26
publication date: 2025-11-26

Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas
type: item
description: The presence of accountability in financial management is indicative of strong governance. The accountability principle must be implemented by the village administration in order to hold the village community accountable for its financial. The utilization, the involvement authorities, and competency are some other elements that affect accountability. This study's survey was limited to the communities in the Ujan Mas District. 64 village finance managers, including village heads, village secretaries, financial heads, and planning heads, made up the sample for this quantitative study. The SPSS version to manage and check survey data by utilizing 30 software programs. the study used primary data as its data type the apparatus's proficiency has a negative and substantial the role of village officials demonstrated to prossess a positive and have a impact on responsibulity, as technology used which also provides on that is positive and significant contribution to increasing acoountability in village financial management.
subject: Articles
  topic: section
subject: Peran Aparatur Desa
  topic: keywords
subject: Kemampuan Pengelola Keuangan Desa
  topic: keywords
subject: Teknologi Informasi
  topic: keywords
subject: Akuntabilitas Pengelolaan Keuangan Desa
  topic: keywords
creator: Tiara Denti
creator: Puspa Rini
creator: Sucipto Febrianto
creator: Tika Oktarina
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-11-30
publication date: 2024-11-30
starting page: 101
ending page: 112

PENGARUH PENJUALAN ONLINE, PENJUALAN OFFLINE, DAN PENENTUAN HARGA JUAL TERHADAP PENINGKATAN PENDAPATAN (STUDI KASUS PADA UMKM DAPUR KITO)
type: item
description: The development of digitalization and technology has driven significant changes in sales transaction patterns, particularly through the use of e-commerce and social media platforms. In the midst of increasingly fierce market competition, business actors need to optimize sales strategies both online and offline, as well as implement effective price policies to increase business income and sustainability. This research aims to analyze the influence of online sales, offline sales and selling price setting on increasing income at the Dapur Kito culinary MSME in Rejang Lebong Regency. This study used a descriptive quantitative approach. The internal population includes all individuals involved in the management and operations of Kito Kitchen, while the external population is consumers who purchased products online and offline during the 2020–2024 period, with a total of around 4,950 people. The total sampling technique is used for internal populations, and purposive sampling is used for external populations. Data were analyzed using multiple linear regression tests. The research results show that: (1) online sales have a positive and significant effect on increasing income (t count = 3,633; sig = 0.000), (2) offline sales have a positive and significant effect (t count = 3,681; sig = 0.000), (3) setting selling prices also has a positive and significant effect (t count = 8,708; sig = 0.000), and (4) simultaneously these three variables have a significant effect on increasing income (F count = 32,386; sig = 0.000). These findings confirm the importance of optimizing multi-channel sales strategies and competitive pricing as key factors in improving MSME business performance in the digital era.
subject: Articles
  topic: section
subject: Penjualan Online
  topic: keywords
subject: Penjualan Offline
  topic: keywords
subject: Harga Jual
  topic: keywords
subject: Pendapatan
  topic: keywords
subject: UMKM
  topic: keywords
subject: Dapur Kito
  topic: keywords
creator: sari antika
creator: Lizvan M.Sitorus
creator: Maya Novianti
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-11-26
publication date: 2025-11-26

PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI WILAYAH KERJA KPP PRATAMA CURUP
type: item
description: This study aims to analyze the effect of the implementation of the e-Filing system and tax knowledge on taxpayer compliance, and to test the role of tax socialization as a moderating variable in the relationship. The object of the study was Corporate Taxpayers registered in the working area of ​​KPP Pratama Curup. The approach used in this study was quantitative with a survey method. Data were collected by distributing questionnaires to respondents selected by purposive sampling. The results of the study indicate that the implementation of the e-Filing system has a positive and significant effect on taxpayer compliance. Tax knowledge also has a positive and significant effect on taxpayer compliance. In addition, tax socialization has been proven to be able to strengthen the influence of the implementation of e-Filing and tax knowledge on taxpayer compliance. These findings indicate the importance of improving the quality of the tax administration system and more intensive socialization activities to encourage better tax compliance among Corporate Taxpayers.
subject: Articles
  topic: section
subject: e-Filing
  topic: keywords
subject: pengetahuan perpajakan
  topic: keywords
subject: kepatuhan wajib pajak
  topic: keywords
subject: sosialisasi perpajakan
  topic: keywords
subject: variabel moderating
  topic: keywords
creator: Riski Repanda Saputra
creator: Dwi Sinta
creator: Tika Oktarina
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-11-26
publication date: 2025-11-26

PENGARUH SIKAP MOTIVASI DAN KEPATUHAN MAHASISWA AKUNTANSI TERHADAP LAPORAN PERTANGGUNGJAWABAN KIP KULIAH ANGKATAN 2021-2023
type: item
description: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh laporan pertanggungjawaban KIP Kuliah terhadap sikap, motivasi, dan kepatuhan mahasiswa akuntansi angkatan 2021–2023. Melalui laporan pertanggungjawaban, penerima bantuan pendidikan dimintai pertanggungjawaban kepada pemerintah dan kampus. Ketiga faktor tersebut merupakan perilaku individu yang memengaruhi kelengkapan dan kualitas laporan yang dihasilkan dalam konteks akuntansi perilaku. Metodologi deskriptif digunakan dalam strategi penelitian kuantitatif. Kuesioner tertutup dengan skala Likert disebarkan kepada 74 mahasiswa akuntansi yang memperoleh KIP Kuliah tahun ajaran 2021–2023 untuk mengumpulkan data. Regresi linier berganda, validitas, reliabilitas, koefisien determinasi, f, t, dan uji asumsi konvensional digunakan untuk menilai data. Berdasarkan temuan penelitian, sikap, motivasi, dan kepatuhan semuanya sekaligus memiliki dampak yang baik dan penting terhadap laporan akuntabilitas KIP Kuliah. Berdasarkan temuan tersebut, aspek perilaku sangat penting dalam meningkatkan efektivitas dan akuntabilitas pelaporan bantuan pendidikan
subject: Articles
  topic: section
subject: Sikap
  topic: keywords
subject: Motivasi
  topic: keywords
subject: Kepatuhan
  topic: keywords
subject: Laporan Pertanggungjawaban
  topic: keywords
subject: KIP Kuliah
  topic: keywords
subject: Akuntansi Keperilakuan
  topic: keywords
creator: Sintia Larasati
creator: Tika Oktarina
creator: Dwi Sinta
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-11-26
publication date: 2025-11-26

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA UMKM PABRIK SUSU KOICA MILK SHOP KELURAHAN AIR DUKU KECAMATAN SELUPU REJANG
type: item
description: This research is a qualitative research with a descriptive approach using data collection techniques through interviews and documentation. Then the data obtained are analyzed using data analysis techniques through several stages, namely, data collection, data classification, calculation of production cost (HPP), analysis of production cost calculation results, testing the validity and reliability of data, and presentation of analysis results. This research was conducted at the UMKM Cow's Milk Factory industry located in Air Duku Village, Selupu Rejang District, Rejang Lebong Regency. Based on the data obtained in the field, the author can conclude that the UMKM Koica Milk Shop has not implemented a systematic and comprehensive production cost calculation method. By using the full costing method, all costs related to the production process, both fixed and variable costs, can be calculated comprehensively. The application of the full costing method for the UMKM Koica Milk Shop provides a comprehensive picture of production costs, provides benefits in increasing cost management efficiency, determining more appropriate selling prices and assisting management in making strategic decisions related to production and pricing.
subject: Articles
  topic: section
subject: UMKM
  topic: keywords
subject: Akuntansi Biaya
  topic: keywords
subject: Biaya
  topic: keywords
subject: Harga Pokok Produksi (HPP)
  topic: keywords
creator: Habibah Oktavianti
creator: Dwi Sinta
creator: Puspa Rini
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-11-26
publication date: 2025-11-26

PENGARUH MODAL KERJA, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
type: item
description: This study aims to examine the effect of working capital, sales growth, and profitability on company value, financial performance is measured by the formula Working Capital, Sales Growth, Return on assets (ROA), Price To Book Value (PBV). The type of research is quantitative. The population used in this study is the cosmetics Sub-Sector company listed on the Indonesia Stock Exchange for the period 2019-2023. The sample used in this study was obtained using the purposive sampling method, namely the sample selection method with predetermined criteria. The number of samples obtained was 7 samples from 11 companies. The analysis method used in this study is multiple regression analysis with SPSS version 30. The results of this study indicate that the working capital variable has a positive but not significant effect on company value, sales growth has a positive and significant effect on company value, profitability does not affect company value. Simultaneously working capital, sales growth, profitability have a positive and significant effect on company value. Keywords:Working capital, sales growth, profitability, company value.
subject: Articles
  topic: section
subject: Modal kerja
  topic: keywords
subject: pertumbuhan penjualan
  topic: keywords
subject: profitabilitas
  topic: keywords
subject: nilai perusahaan
  topic: keywords
creator: Pebri Yanti
creator: Maya Novianty
creator: Lizvan M Sitorus
creator: Sucipto Febrianto
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-05-30
publication date: 2025-05-30
starting page: 39
ending page: 48

PENGARUH TINGKAT PEMAHAMAN KEUANGAN, KEPRIBADIAN, SIKAP KEUANGAN TERHADAP PENGELOLAAN DANA PENERIMA BANTUAN PROGRAM KELUARGA HARAPAN (PKH) DI KECAMATAN CURUP KOTA KABUPATEN REJANG LEBONG
type: item
description: This study aims to determine in depth the influence of the level of financial understanding, personality, and financial attitudes on the management of funds for recipients of the Family Hope Program (PKH) in Curup District, Rejang Lebong Regency. The Family Hope Program (PKH) is one of the priority programs of the Indonesian government which aims to reduce poverty and improve the quality of human resources. Through the provision of conditional social assistance, PKH can help Beneficiary Families (KPM) in meeting basic needs in the fields of health, education, and social welfare. The success of this program is highly dependent on effective and efficient fund management, and the level of financial understanding, personality, and financial attitudes by understanding this, recipients can make good decisions in their finances. This study uses a quantitative approach with multiple linear regression methods. The population in this study were all recipients of PKH assistance in Curup Kota District, with a sampling technique using purposive sampling and a sample size of 90 respondents who were recipients of PKH assistance who had dependent children who were attending junior high and high school and the data was obtained through questionnaires and processed using SPSS version 30. The results of this study indicate that Personality and Financial Attitude have a significant effect on the Management of Assistance Recipient Funds, while Financial Understanding does not have a significant effect on the Management of Assistance Recipient Funds. Meanwhile, Financial Understanding, Personality and Financial Attitude have a simultaneous effect on the management of assistance recipient funds.
subject: Articles
  topic: section
subject: Pemahaman Keuangan
  topic: keywords
subject: Kepribadian
  topic: keywords
subject: Sikap Keuangan
  topic: keywords
subject: Pengelolaan Dana
  topic: keywords
subject: Bantuan Sosial
  topic: keywords
subject: Program Keluarga Harapan(PKH)
  topic: keywords
creator: Istiqamah Septahani
creator: Sucipto Febrianto
creator: Puspa Rini
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-09-21
publication date: 2025-09-21
starting page: 1
ending page: 10

Pengaruh Struktur Modal, Likuiditas, Dan Keputusan Investasi Terhadap Profitabilitas Laporan Keuangan Emiten Lq45 Periode 2023-2024 Di Bursa Efek Indonesia
type: item
description: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal, likuiditas, dan pilihan investasi terhadap laporan keuangan emiten LQ-45 di Bursa Efek Indonesia dalam hal profitabilitas tahun 2023 sampai dengan tahun 2024. Pengembalian atas ekuitas (ROE) mengukur profitabilitas, rasio utang terhadap ekuitas (DER) mengukur struktur modal, rasio lancar (CR) mengukur likuiditas, dan rasio aset tetap (FAR) mengukur opsi investasi. Penelitian ini menggunakan metode regresi data panel secara kuantitatif. Terdapat 45 perusahaan LQ-45 dalam sampel penelitian, yang menghasilkan 90 observasi dari laporan keuangan tahun 2023 dan 2024. Ketiga faktor independen tersebut memiliki dampak positif tetapi dapat diabaikan terhadap profitabilitas, menurut hasil uji parsial. Temuan serupa dari pengujian simultan menunjukkan bahwa tidak ada korelasi signifikan antara profitabilitas dan ketiga kriteria. Hasil ini menunjukkan bahwa pilihan investasi, struktur modal, dan likuiditas belum cukup berkontribusi terhadap penjelasan profitabilitas emiten LQ-45 selama jangka waktu yang diteliti
subject: Articles
  topic: section
subject: Struktur Modal
  topic: keywords
subject: Likuiditas
  topic: keywords
subject: Keputusan Investasi
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: LQ45
  topic: keywords
creator: Agus Dia Indri Sari
creator: Novriza Wahyu Ardiansyah
creator: Dwi Sinta
creator: Lizvan M. Sitorus
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-11-30
publication date: 2024-11-30
starting page: 91
ending page: 100

EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DI DESA SINDANG JAYA KECAMATAN SINDANG KELINGI
type: item
description: This study aims to determine the level of effectiveness and efficiency of financial management of the Village-Owned Enterprise (BUMDES) Lestari Jaya in Sindang Jaya Village, Sindang Kelingi District. BUMDES is one of the important instruments in supporting village development and economy, so its financial management must be carried out appropriately, transparently, and accountably. The method used in this study is a descriptive method with a qualitative approach. Data were collected through observation, interviews with BUMDES managers, village officials, and the community, as well as documentation of financial reports. The results of the study indicate that the financial management of BUMDES Lestari Jaya in Sindang Jaya Village has been running effectively, from the results of calculations in 2021 (96%), 2022 (95%), and 2023 (98.46%). This is reflected in the achievement of most of the financial goals, such as the ability to prepare periodic financial reports, allocation of funds according to business needs, and an increase in BUMDES Lestari Jaya business income from year to year. Furthermore, in terms of efficiency, BUMDES Lestari Jaya in Sindang Jaya Village shows that financial management is efficient, from the calculation results in 2021 (50%), 2022 (50%), and 2023 (49.23%). In this case, it is shown through the allocation of funds that are right on target, optimal control of operational costs, and increasing business income in a sustainable manner.
subject: Articles
  topic: section
subject: Efektivitas
  topic: keywords
subject: Efisiensi
  topic: keywords
subject: Pengelolaan Keuangan BUMDES
  topic: keywords
creator: Zenniza Ela Manata
creator: Novriza Wahyu Ardiansyah
creator: Sucipto Febrianto
rights: Copyright (c) 2026 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2026-06-04
publication date: 2026-06-04
doi: 10.65412/p64dbq17

PENGARUH SISTEM PEMBAYARAN NON-TUNAI DAN HARGA PRODUK TERHADAP MINAT KONSUMEN(Studi kasus Bukit Coffee Kabawetan)
type: item
description: Indonesia is one of the countries with the fastest growing digital economy in Southeast Asia, marked by the increasing use of mobile devices and digital transactions, including in the Micro, Small, and Medium Enterprises (UMKM) sector. This study aims to analyze the effect of non-cash payment systems (such as QRIS and e-wallet) and product prices on consumer interest in Bukit Coffee Kabawetan, a premium local coffee processing business in Kepahiang Regency, Bengkulu. This study uses a quantitative approach with a descriptive method. Samples were taken by purposive sampling from the Bukit Coffee consumer population who made repeat purchases and had used non-cash payment methods, with a total of 83 respondents. The results of multiple linear regression analysis show that the non-cash payment system has a positive and significant effect on consumer interest with a coefficient value of 0.453 and a significance of 0.000. Likewise, the product price variable also shows a positive and significant effect on consumer interest with a coefficient value of 0.263 and a significance of 0.008. Simultaneously, these two variables are proven to have a significant effect on consumer interest, indicating that the ease of digital transactions and appropriate prices can increase consumer buying interest in local coffee products. These findings provide important implications for UMKM in designing technology-based marketing strategies and competitive pricing to reach a wider market
subject: Articles
  topic: section
subject: pembayaran non-tunai
  topic: keywords
subject: harga produk
  topic: keywords
subject: minat konsumen
  topic: keywords
subject: UMKM
  topic: keywords
creator: Wini Sascia
creator: Lizvan M. Sitorus
creator: Novriza Wahyu Ardiansyah
rights: Copyright (c) 2026 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2026-06-04
publication date: 2026-06-04
doi: 10.65412/01k9fy58

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPAHIANG
type: item
description: This study aims to examine the extent to which the influence of the regional financial accounting system (SAKD) and internal control system on the quality of the financial reports of the Kepahiang Regency Government. The problem underlying this study is that there are still obstacles in the implementation of financial information systems, such as the lack of competent human resources in accounting and supporting infrastructure that is not yet optimal, which has an impact on the preparation of less than optimal financial reports. Regional government financial reports must meet the characteristics of being relevant, reliable, comparable, and easy to understand as stipulated in government accounting standards (SAP). This study uses a quantitative approach with an associative research type. Primary data were obtained by distributing questionnaires to all employees at the Regional Finance Agency (BKD) of Kepahiang Regency, totaling 41 people (using the total sampling technique). The research instrument was validated and tested for reliability, then analyzed using multiple linear regression analysis with the help of SPSS software. The results of the study indicate that both partially and simultaneously, the regional financial accounting system and internal control system have a positive and significant influence on the quality of regional government financial reports. SAKD that runs according to procedures and effective internal control can improve the accuracy, reliability, and transparency in financial reporting. This research contributes to strengthening public financial governance, as well as being a basis for evaluation for local governments to continue to improve the effectiveness of their financial reporting and monitoring systems.
subject: Articles
  topic: section
subject: SISTEM
  topic: keywords
subject: AKUNTANSI
  topic: keywords
subject: KEUANGAN DAERAH
  topic: keywords
subject: SISTEM PENGENDALIAN INTERNAL
  topic: keywords
subject: LAPORAN KEUANGAN PEMERINTAHAN DAERAH
  topic: keywords
subject: KABUPATEN KEPAHIANG
  topic: keywords
creator: Markos Dorie Barton dorie
creator: Lizvan M.Sitorus
creator: Indrayanto
creator: Maya Novianti
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-05-30
publication date: 2025-05-30
starting page: 17
ending page: 26

Pengaruh Biaya Operasional, Tingkat Inflasi, Dan Efisiensi Operasional Terhadap Laba Bersih Perusahaan Jasa Sektor Logistik Dan Transportasi
type: item
description: For logistics and transportation service firms listed on the Indonesia Stock Exchange (IDX), this research intends to examine the impact of operating expenses, inflation rates, and operational efficiency on net income throughout the 2020–2024 timeframe. Since net income is the primary measure of a company's profitability, these variables were chosen because they are thought to be significant elements that might impact financial success. In this work, multiple linear regression analysis is used in conjunction with a descriptive quantitative methodology. The yearly financial reports of six businesses chosen using purposive selection approaches served as the secondary data source. The SPSS software was used to perform data analysis procedures. According to the study's findings, net income is significantly and favorably impacted by the rate of inflation. On the other hand, net income is not much impacted by operational expenses or efficiency. At the same time, there is no discernible impact of the three independent variables on net income. This demonstrates that external factors like inflation have a greater influence on net income in the context of logistics and transportation firms than some internal issues.
subject: Articles
  topic: section
subject: Biaya
  topic: keywords
subject: Operasional
  topic: keywords
subject: Tingkat
  topic: keywords
subject: Inflasi
  topic: keywords
subject: Efisiensi
  topic: keywords
subject: Laba
  topic: keywords
subject: Bersih
  topic: keywords
subject: Regresi
  topic: keywords
subject: Linier
  topic: keywords
subject: Perusahaan
  topic: keywords
subject: Logistik
  topic: keywords
creator: Sami Sundari
creator: Maya Novianti
creator: Lizvan M Sitorus
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-11-30
publication date: 2024-11-30
starting page: 79
ending page: 90

https://journal-upprl.ac.id/index.php/baes/article/view/143
type: item
title: IMPLEMENTASI ANGGARAN DAN REALISASI DANA DESA (STUDI TENTANG KOMPETENSI DAN KINERJA PERANGKAT DESA DALAM MEWUJUDKAN AKUNTABILITAS ) PADA DESA IV SUKU MENANTI KECAMATAN SINDANG DATARAN KABUPATEN REJANG LEBONG TAHUN ANGGARAN 2023
description: Government accounting is an important instrument in realizing transparency and accountability in public financial management, including at the village level. Villages as the smallest government units have a strategic role in community development, which is supported by government policies through Village Fund Allocation (ADD). This study aims to evaluate the implementation and realization of village fund management in Village IV Suku Menanti, Sindang Dataran District, Rejang Lebong Regency, with a focus on the competence and performance of village officials in realizing accountability. Using qualitative descriptive methods, data were collected through observation, interviews, and documentation. The results of the study indicate that village fund management in Village IV Suku Menanti has been running well, as evidenced by the preparation of routine financial reports and active community participation in the budget process. However, challenges still exist in terms of the competence of village officials, especially in understanding regulations and preparing budget documents. Accountability in ADD management can be improved by improving the quality of village human resources through ongoing training and strengthening the internal monitoring system. This study confirms that the competence and performance of village officials play a crucial role in creating accountable and transparent village financial governance
subject: Articles
  topic: section
subject: Alokasi Dana Desa,
  topic: keywords
subject: akuntabilitas
  topic: keywords
subject: kompetensi,
  topic: keywords
subject: kinerja
  topic: keywords
subject: pengelolaan
  topic: keywords
subject: keuangan
  topic: keywords
subject: desa
  topic: keywords
creator: Indah Jaya Sukma Ningsih
creator: Sucipto Febrianto
creator: Maya Novianti
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-11-30
publication date: 2024-11-30
starting page: 113
ending page: 124

The Effectiveness Of The Use Of Development Budget Management In Lawang Agung Village, Kec. Sindang Beliti Ulu Regency Rejang Lebong
type: item
description: This thesis discusses the effectiveness of the use of development budget management in Lawang Agung Village, Sindang Beliti Ulu Regency, Rejang Lebong Regency. This type of research uses a qualitative method (qualitative descriptive), namely this research explains the phenomena and facts that occur in the field, which produces descriptive data, be it related to behavior, perception, motivation, the researcher's actions in the form of written words or writing. As for data collection techniques that are more relevant to the research needs of this Thesis or Final Project, the researcher uses the following data collection techniques: observation, interviews, documentation. The results of this study show that, the strategy that will be carried out by the Village Head is the construction of farm roads and pumping, in the field of facilities and infrastructure such as the construction of sports fields, the health sector, the construction of posyandu, and infrastructure. The benefits of development carried out by the Village Head are to improve the welfare of the community, increase human resources, especially in the economic sector.
subject: Articles
  topic: section
subject: Effectiveness, Development Budget Management, Economic Sector
  topic: keywords
creator: Adi Bing Selamet
creator: Puspa Rini
creator: Maya Novianti
creator: Lizvan M.Sitorus
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-11-30
publication date: 2024-11-30
starting page: 71
ending page: 78

KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN REJANG LEBONG
type: item
description: This research was conducted at the Rejang Lebong Regency Tourism and Culture Office, the Regional Financial Management Agency (BPKD) and BPS. This type of research is descriptive quantitative, namely explaining existing phenomena using numbers. The aim of this research is to find out: 1) development of the number of visitors, tourist attraction levies, number of tourism businesses and PAD of Rejang Lebong Regency; 2) Do the number of visitors, tourist attraction fees and the number of tourism businesses have a correlation with the increase in PAD in Rejang Lebong Regency? The results of the Contribution of Tourism Attraction Income to Rejang Lebong Regency's PAD show that the number of tourists and tourist attraction levies have a strong and significant relationship to the increase in Rejang Lebong Regency's PAD. The contribution of tourist attraction income to Rejang Lebong Regency's PAD decreased from 2020 to 2021. However, in 2022 it increased and stabilized in 2023.
subject: Articles
  topic: section
subject: Number of Tourists; PAD; And Tourist Attraction Levy
  topic: keywords
creator: Muhammad Alfahrizi Romadon
creator: Dwi Sinta
creator: Lizvan M. Sitorus
rights: Copyright (c) 2025 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2025-05-30
publication date: 2025-05-30
starting page: 11
ending page: 16

Analyze the Contribution Of Local Taxes and Retributions regional levies on Local Own Revenue (PAD) in Rejang Lebong Regency
type: item
description: The aim of this research is to analyze the contribution of local taxes and levies to Original Regional Income (PAD) in Rejang Lebong Regency. The object of this research is reports on regional revenues and levies on Original Regional Income (PAD) in Rejang Lebong Regency from 2018 to 2022. The analysis method uses quantitative descriptive analysis and secondary data collection. The research states that the contribution of regional taxes to local revenue on average per year is 20.75% at a medium contribution level, meaning that the contribution of regional taxes supports income in regional financing. In contrast to the levy contribution which shows a figure of 3.52%, namely contributing very little, the high rate of planning levy receipts towards the realization of levies causes the contribution not to reach the target according to the sufficient figure criteria.
subject: Articles
  topic: section
subject: Local own Revenue, Local Taxes, Retributions
  topic: keywords
creator: Dwi Sinta
creator: Vivi Oktari
creator: Cikit Apriyanti
creator: Rere Gildha Oktaviona
rights: Copyright (c) 2024 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-05-29
publication date: 2024-05-29
starting page: 61
ending page: 70

Financial Ratio Analysis in Assessing the Financial Performance of PT Asuransi Sinar Mas
type: item
description: This research aims to assess the financial performance of PT. Sinar Mas Insurance for the 2021-2023 period using the Early Warning System and Risk Based Capital financial ratios. This research uses quantitative methods. The data sources used are primary data and secondary data. The Early Warning System ratios used in this research are the Solvency Margin Ratio, Profitability Ratio, Liquidity Ratio, Premium Stability Ratio and Technical Ratio. The research results show that the financial performance of PT. Sinar Mas Insurance is in good condition.
subject: Articles
  topic: section
subject: Early warning system; financial performance; risk-based capital
  topic: keywords
creator: Maya Novianti
creator: Lizvan M. Sitorus
creator: Novriza Wahyu Ardiansyah
creator: Tika Oktarina
rights: Copyright (c) 2024 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-05-29
publication date: 2024-05-29
starting page: 49
ending page: 60

Analysis of the Application of Environmental Accounting to Waste Management at PT. Lottemart Indonesia in 2022
type: item
description: The aim of this research is to delineate whether companies identify, acknowledge, measure, present, and disclose the implementation of environmental accounting, enabling them to control the budget spent, maintain the company's environmental management obligations, and generate environmental cost reports used by management in decision-making. The method employed is a comparative descriptive approach using interviews, observations, and documentation. It shows that PT. Lottemart Indonesia does not have specific reports for waste management costs. Therefore, based on the research findings, environmental accounting should be utilized to maximize the company's responsibility towards the environment.
subject: Articles
  topic: section
subject: Application of Envirolmental Accounting, Waste Management.
  topic: keywords
creator: Puspa Rini
creator: Sucipto Febrianto
creator: Lizvan M. Sitorus
rights: Copyright (c) 2024 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-05-29
publication date: 2024-05-29
starting page: 35
ending page: 48

https://journal-upprl.ac.id/index.php/baes/article/view/12
type: item
title: Analysis of the Influence of Current Ratio, Debt to Equity Ratio, and Return On Asset on Stock Prices in Coal Mining Subsector Companies Listed on the Indonesia Stock Exchange (IDX) During the Period 2018 – 2022
description: Research aims to examine the effect of Current Ratio, Debt to Equity Ratio, and Return On Asset on stock prices in coal mining subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Secondary data used in this study are Coal Company Data listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022 using purposive sampling method as the sampling technique. To observe the relationship between variables using classical assumption tests and statistical tests using SPSS 20. Stock prices are the dependent variable, while Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) are independent variables. The presentation of classical assumption tests includes multicollinearity test, heteroscedasticity test, autocorrelation test, and normality test. Additionally, testing is accompanied by statistical tests including partial test (t-test) and simultaneous test (F-test). Based on the data analysis results in this study, Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) simultaneously significantly affect stock prices. This is evidenced by the calculated F-value of 3.100, which is greater than the tabulated F-value of 2.86. The significance level of these variables is 0.039, which is less than 0.05. Meanwhile, partially, Current Ratio (CR) negatively and insignificantly affects stock prices with a coefficient value of -5.359 and a calculated t-value of -762, less than the tabulated t-value of 1.68709, and a significance value of 0.451, greater than 0.05. Debt to Equity Ratio (DER) negatively and insignificantly affects stock prices with a coefficient value of -2422.662. The calculated t-value of -948 is less than the tabulated t-value of 1.68709, and the significance value of 0.350 is greater than 0.05. Return On Asset (ROA) positively and significantly affects stock prices with a coefficient of 368.419. The calculated t-value of 2.110 is greater than the tabulated t-value of 1.68709, and …
subject: Articles
  topic: section
subject: Mining Companies, Company Financial Performance, Current Ratio, Debt to Equity Ratio, Return On Asset.
  topic: keywords
creator: Sucipto Febrianto
creator: Tika Oktarina
creator: Puspa Rini
creator: Dwi Sinta
rights: Copyright (c) 2024 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-05-29
publication date: 2024-05-29
starting page: 9
ending page: 34

Analysis Of The Application Of Financial Reporting Standards Of Financial Accounting For Micro, Small And Medium Entities (SAK EMKM) In Sampono Selupu Rejang Perfume Msmes For The 2020 Period
type: item
description: Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) contain accounting regulations that are simpler than SAK ETAP because they regulate transactions commonly carried out by MSMEs. The purpose of this research is to find out whether the application in preparing the financial reports of UMKM Syarif Perfum Jakarta is in accordance with SAK EMKM and to find out the business owner's understanding of SAK EMKM. This research uses a descriptive qualitative approach and uses documentation techniques or direct interviews. The results of this research show that financial recording at UMKM Syarif Perfum Jakarta has not implemented SAK EMKM in preparing its financial reports, the financial recording carried out is still very simple and manual because the business owner does not understand how to prepare financial reports according to SAK EMKM. However, the researcher hopes to provide assistance to improve understanding, knowledge and skills in accounting practices regarding SAK EMKM parfum sampono Selupu Rejang MSMEs.
subject: Articles
  topic: section
subject: Financial Reports, SAK EMKM, UMKM
  topic: keywords
creator: Tika Oktarina
creator: Sucipto Febrianto
creator: Puspa Rini
creator: Novriza Wayu Ardiansyah
creator: Maya Novianti
rights: Copyright (c) 2024 BAES JURNAL : Bisnis Akuntansi Ekonomi Sains
date: 2024-05-29
publication date: 2024-05-29
starting page: 1
ending page: 8