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All Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Unri Conference Series: Community Engagement Jurnal Manajemen Bisnis dan Keuangan I-Com : Indonesian Community Journal Journal of Social Science and Multidisciplinary Analysis
Syarif Hidayatullah
STIE Ganesha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Journal of Social Science and Multidisciplinary Analysis

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ANALISIS IMPLEMENTASI SAK-EMKM DALAM MENINGKATKAN TRANSPARANSI KEUANGAN PADA UMKM SEKTOR PERDAGANGAN DI TANGERANG SELATAN Hendra Candra; Syarif Hidayatullah
Journal of Social Science and Multidisciplinary Analysis Vol. 1 No. 2 (2024): Journal of Social Science and Multidisciplinary Analysis (Jossama), May 2024
Publisher : Laboratorium Riset Ekonomi

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Abstract

SAK-EMKM has been introduced as an effort to increase financial transparency and make it easier for micro business owners to manage their finances. This study aims to conduct an in-depth analysis of the implementation of SAK-EMKM and its impact on financial transparency in micro enterprises in the trade sector. This study uses a qualitative descriptive approach with a thematic analysis method. The population in this study is 27 MSME traders and the sample that is worthy of research is 8 samples. The data collection uses observation, interview and documentation techniques. The result of this study is that 7 out of 8 MSME traders do not refer to SAK-EMKM so they experience several obstacles including transparency of financial statements, financing and taxation. While 1 sample, the financial report has referred to SAK-EMKM so that the sample has benefited because the financial report is more transparent, clear and detailed when you want to know the profit and loss, debts and receivables, inventory of goods and others.
Co-Authors Abdul Kohar Adhy Firdaus Aep Saefullah Ahmad Fadli Arief Syahreza Dwi Susanti Ekky Noviar Hendra Candra Joned C. Saksana Miftahorrozi Miftahorrozi Nurhayati Nurhayati Tuti Herawati