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Penerapan Isak 335 Tentang Penyajian Laporan Keuangan pada LP Ma’arif SMKS NU Pace Nganjuk
Tri Wahyuni
; Diah Nurdiwaty
; Andy Kurniawan
Jurnal Relasi Publik
Vol 3
, No 3
(2025)
This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collect...
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Pengaruh Efisiensi Operasional, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bei Periode 2022-2024
Dwi Wulandari
; Faisol Faisol
; Diah Nurdiwaty
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
The food and beverage subsector of the manufacturing industry, despite experiencing positive growth, still faces challenges in maintaining financial performance stability, such as high operational costs, suboptimal capital structure, and efficiency differences across company scales. This study aims to examine the effect of operational efficiency, leverage, and firm size on financial performance, both partially and simultaneously, in food and beverage manufacturing companies listed on the Indones...
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Analisis Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Kediri Tahun 2024
Nurrenza Azizah
; Erna Puspita
; Diah Nurdiwaty
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 3
(2025)
This study discusses the importance of Micro, Small and Medium Enterprises (MSMEs) in improving the economy in Indonesia, but MSMEs often face challenges in improving financial performance in the digital era. Digitalization through e-commerce, a strong organizational culture, and the use of accounting information systems are key factors in improving the financial performance of MSMEs. This study aims to analyze the influence of e-commerce, organizational culture, and the use of accounting inform...
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