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This Author published in this journals
All Journal Ilomata International Journal of Management Ilomata International Journal of Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Nasution, Yenni Samri Julianti
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Ilomata International Journal of Management

 1 
Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry Zulfitri, Sakinah; Syafina, Laylan; Nasution, Yenni Samri Julianti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1281

Abstract

This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).
Co-Authors Asra, M Rifki Laylan Syafina, Laylan Muhammad Lathief Ilhamy Nasution Zulfitri, Sakinah