Penyusunan Laporan Keuangan Sesuai Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada Usaha Pembuatan Selempang

Laheba, Livi Crisna; Bacilius, Aprili

doi:10.53682/jaim.v3i2.2592

Cited by 3 publications

(3 citation statements)

References 5 publications

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“…Laporan keuangan berguna bagi banker, kreditor, pemilik dan pihak terkait keuangan berguna bagi banker, kreditor, pemilik dan pihak terkait dalam menganalisis dan menginterpretasikan kinerja keuangan dan kondisi perusahaan (IAI, 2016). Menurut Hans et al (2016), laporan keuangan merupakan media utama bagi entitas untuk bertukar informasi keuangan dengan pemangku kepentingan, pemegang saham, kreditor serikat pekerja, lembaga pemerintah, dan manajemen melalui manajemen.…”

Section: Laporan Keuanganunclassified

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Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah

Fauzi

Yulinartati²,

Fitriya³

2021

BUDGETING

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This study aimed to determine the financial statements of Bestcow dairy farm based on the Financial Accounting Standards of Micro, Small, and Medium Enterprises. Interview, observation, and documentation as a method of data collection and data sources obtained from primary and secondary data. The research method used in this study is a qualitative method. This research is a case study with the object of research on Bestcow dairy farm which has not implemented the preparation of financial statements with SAK EMKM. The results showed, income statement with total loss Rp. 33.083.780, financial position statement with total asset of Rp 1.452.653.220, Note to the financial statement (CALK) presented a general description of UMKM Bestcow. Conclusion, that Bestcow dairy farm in preparing its financial statements only prepared a simple financial statement Keywords : Preparation of Financial Statement, SAK EMKM

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Section: Laporan Keuanganunclassified

“…Menurut Hans et al (2016), media utama bagi entitas untuk bertukar informasi keuangan dengan pemangku kepentingan, pemegang saham, kreditor, serikat pekerja, lembaga pemerintah, dan manajemen melalui manajemen adalah laporan keuangan.…”

Section: Usaha Mikro Kecil Dan Menengah (Umkm)unclassified

Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah

Fauzi

Yulinartati²,

Fitriya³

2021

BUDGETING

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“…Income Statement, which consists of income and expenses in each period in a company. The income statement provides information on income and expenses during the reporting period (Rahayu et al, 2022) 3.…”

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confidence: 99%

Analysis of the Application of Emkm SAK in the Preparation of Financial Statements in the Sakti.Online Application

Hijjah,

Kartini,

Indrawan

2023

IJLPG

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The purpose of this study is to analyze the application of SAK EMKM in the preparation of financial statements produced by the cooperative application system, namely SAKTI. Online. The research was conducted at the Nurul Iman Cooperative. This research uses qualitative methods with a type of comparative descriptive approach that will later describe, describe and compare theory and actual practice so that conclusions can be drawn. Data were obtained using observation, interview, and documentation techniques. The results of the study concluded that the financial statements of the Nurul Iman Cooperative were presented using the SAKTI.Online Applications were not by SAK EMKM completely because they had not presented the three components of financial statements according to SAK EMKM. The preparation of the Nurul Iman Cooperative financial statements was presented using the SAKTI.Online application only presents the balance sheet (statement of financial position), and the calculation report of operating results (income statement) but has not presented notes to the financial statements.

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Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency

Mubarak,

Manaroinsong,

Lonto

2023

AKUMULASI

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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in business development in Indonesia because they contribute significantly to absorbing employment. MSMEs cover a wide range of fields in the business. Factors that influence the limitations of MSMEs in compiling financial records are accounting knowledge and accounting benefits. Despite the importance of financial records, the tendency to imitate one's behavior often occurs in the surrounding. This study aims to find out the factors that influence the understanding of accounting, the perception of accounting benefits, and herding behavior towards financial records in MSMEs in East Bolaang Mongondow Regency. This study used quantitative research. This research was conducted in explanatory research that intends to explain the position of the variables studied and the relationship between one and another variable. Understanding accounting has a positive effect on MSME financial records. Therefore, it can be concluded that a good understanding of accounting affects MSME actors in conducting financial records. The perception of accounting benefits has a positive effect on MSME financial records. Herding behavior does not affect the financial records of MSMEs. Thus, the herding behavior of MSME entrepreneurs will not be influenced to do financial records. The results of this study show that understanding accounting and the perception of accounting benefits has a positive effect on MSME financial records while herding behavior does not affect MSME financial records. Understanding accounting has a positive effect that affects MSME owners in compiling financial records. The perception of the benefits of accounting has a positive effect in increasing MSME entrepreneurs to do financial records in running their businesses. Herding behavior does not affect financial records, so MSME entrepreneurs are not influenced to do financial records.

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Penyusunan Laporan Keuangan Sesuai Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada Usaha Pembuatan Selempang

Cited by 3 publications

References 5 publications

Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah

Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah

Analysis of the Application of Emkm SAK in the Preparation of Financial Statements in the Sakti.Online Application

Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency

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