Sosialisasi Standar Akuntansi Keuangan EMKM pada Guru-Guru Akuntansi Sekolah Menengah Kejuruan di Kabupaten Rokan Hilir

Abstract

The purpose of the activity is to provide an understanding of financial reporting from cash to accrual basis to micro and small entrepreneurs in the Menpura sub-district, Siak Regency, in accordance with financial accounting standards for micro, small and medium entities which are effective in 2017 and come into effect in 2018. by socializing the Financial Accounting Standards for Small, Micro and Medium Entities, it is carried out by providing training to teachers of accounting subjects at Vocational High Schools in Rokan Hilir Regency. All participants were given an explanation of the financial accounting standards for Micro, Small and Medium Entities, which were effective as of January 1, 2018. Then there was a question and answer session with the participants. Finally, an evaluation was carried out by conducting a post test to see the teachers' understanding of the accounting standards for small and middle micro entities.

Edukasi Berbagai Standar Akuntansi Keuangan Di Indonesia Bagi Pelajar Sma/SMK

“…Berdasarkan survei yang dilakukan oleh Direktorat Lembangan Keuangan Mikro (DLKM) OJK, yang mengawasi kegiatan operasional Lembaga Keuangan Mikro (LKM), didapati masih LKM yang melakukan pelaporan menggunakan basis kas dengan sistem pencatatan manual. Mengacu dengan adanya kondisi ini, maka DLKM mengusulkan kepada IAI untuk menyusun sebuah standar keuangan untuk mengakomodir kebutuhan LKM (Taufik et al, 2020). Sebuah usaha dapat dikatakan tergolong usaha mikro, kecil, dan menengah apabila memenuhi ketentuan yang telah diatur dalam undang-undang minimal 2 tahun berturut-turut (Indonesia, 2021).…”