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Author

A. Gunardi

2 papers indexed here

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Open access Aug 2026

DRIVERS OF FINANCIAL REPORTING COMPLIANCE UNDER SAK ETAP: THE ROLE OF EDUCATION, FIRM MATURITY, AND ACCOUNTING LITERACY IN MSMES

This study aims to analyze the factors influencing the preparation of financial reports based on Financial Accounting Standards Without Public Accountability (SAK ETAP) among Micro, Small and Medium Enterprises (MSMEs) in Surakarta City. The factors examined are education level, business scale, business age, and accoun...

Titiek Puji Astuti, A. Gunardi, Fahmi Mayasari et al. · 0 citations
Open access Sep 2026

Gendered pathways from side jobs to labor market resilience in farming households: Implications for sustainable agriculture

The research question in this paper is to determine how household composition, gender, and sectoral paths of livelihood diversification determine working hours and the risk of underemployment within farming households in Indonesia. Using data from Sakernas August 2024, the research applies and estimates logit and OLS m...

Sucihatinigsih Dian Wisika Prajanti, Talitha Widiatningrum, Christina Litaay et al. · 0 citations

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