https://e-journal.umc.ac.id/index.php/JPK/issue/feed 2025-02-08T00:00:00+07:00 Pengelola Jurnal Proaksi [email protected] Open Journal Systems <p>Jurnal Proaksi is an Accounting Journal published by the Faculty of Economics, University of Muhammadiyah Cirebon. This journal is published regularly twice a year, namely the June and December editions. starting Volume 9 Number 1 Proaksi Journal is published four times a year, namely March, June, September and December. e-ISSN 2685-9750 and ISSN 2089-127X. This journal uses two languages, namely Indonesian and English.</p> https://e-journal.umc.ac.id/index.php/JPK/article/view/6582 2024-12-18T14:51:19+07:00 Rahmawati Rahmawati [email protected] Pirmansyah Pirmansyah [email protected] Kasmawati Kasmawati [email protected] Dessy Kumala Dewi [email protected] Kasmadi Kasmadi [email protected]

<p><strong>Tujuan Utama –</strong> Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi akuntansi terhadap kualitas pelaporan keuangan UMKM berdasarkan SAK ETAP dengan intervensi pelatihan penyusunan laporan sebagai variabel intervening.</p> <p><strong>Metode –</strong> Penelitian ini menggunakan metode kuantitatif dengan pendekatan Structural Equation Modelling (SEM). Sampel penelitian terdiri dari 100 UMKM di Kecamatan Bangkinang, Kabupaten Kampar yang dipilih secara acak.</p> <p><strong>Temuan Utama –</strong> Hasil penelitian menunjukkan bahwa tingkat pendidikan dan pemahaman akuntansi berpengaruh signifikan terhadap pelatihan. Selain itu, pemahaman akuntansi dan pelatihan berpengaruh signifikan terhadap pelaporan keuangan UMKM berdasarkan SAK ETAP. Namun, tingkat pendidikan tidak memiliki pengaruh yang signifikan terhadap pelaporan keuangan.</p> <p><strong>Implikasi Teori dan Kebijakan – </strong>Penelitian ini memberikan wawasan tentang pentingnya peningkatan kompetensi akuntansi bagi pelaku UMKM melalui pelatihan untuk meningkatkan kualitas pelaporan keuangan. Selain itu, hasil penelitian dapat menjadi dasar bagi pemerintah atau lembaga terkait dalam merancang program pelatihan yang lebih efektif.</p> <p><strong>Kebaruan Penelitian –</strong> Studi ini menambahkan perspektif mengenai peran pelatihan sebagai variabel intervening dalam hubungan antara kompetensi akuntansi dan kualitas pelaporan keuangan UMKM.</p>

2025-02-08T00:00:00+07:00 Copyright (c) 2025 Rahmawati Rahmawati, Pirmansyah Pirmansyah, Kasmawati Kasmawati, Dessy Kumala Dewi, Kasmadi Kasmadi https://e-journal.umc.ac.id/index.php/JPK/article/view/6823 2024-12-24T15:38:45+07:00 Yenny Wati [email protected] Achmad Tavip Junaedi [email protected] Harry Patuan Panjaitan [email protected] Nyoto Nyoto [email protected] Astri Ayu Purwati [email protected]

<p><strong>Main Purpose</strong> - This study aims to determine the effect of ESG practices on a firm's capital structure, using firm size as a moderating variable.<br /><strong>Method</strong> - This study utilizes moderated regression analysis conducted with Eviews. The research sample included businesses listed on the Indonesia Stock Exchange's IDXESGL index between 2020 and 2023.<br /><strong>Main Findings</strong> - Companies with higher ESG scores typically have lower debt-to-asset and debt-to-equity ratios. Firm size can influence the relationship between ESG and capital structure. The relationship between ESG and capital structure has piqued the interest of investors and other stakeholders that can influence corporate decisions regarding debt and equity composition.<br /><strong>Theory and Practical Implications</strong> - Companies increasingly recognize that sustainable business practices are not only ethically responsible but also financially profitable. Research can provide more precise policy suggestions to assist businesses in embracing strong ESG practices and enhancing their access to funding.<br /><strong>Novelty</strong> - This study examines companies listed in Indonesia's ESG index, making the research findings more relevant to the local context, with firm size as a moderating variable.</p>

2025-02-16T00:00:00+07:00 Copyright (c) 2025 Yenny Wati, Achmad Tavip Junaedi, Harry Patuan Panjaitan, Nyoto Nyoto, Astri Ayu Purwati