Article Per Year (5 Year)
p-Index From 2019 - 2024
2.276
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Orientasi Bisnis dan Entrepreneurship Ulil Albab Jurnal Kolaboratif Sains Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Jurnal Pengabdian Masyarakat Sains dan Teknologi Journal of Student Research ULIL ALBAB Jurnal Ekonomi, Manajemen, Akuntansi Melati: Jurnal Media Komunikasi Ilmu Ekonomi Accounting Journal of Ibrahimy (AJI)
Dani Agung Wicaksono
Politeknik Negeri Banyuwangi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Tinjauan Kesiapan Penyusunan Laporan Keuangan sesuai SAK EMKM pada UMKM di Banyuwangi Novilia Kareja; Nurul Alfiyah; Dani Agung Wicaksono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the aim of getting an overview of the readiness of MSMEs in Banyuwangi to prepare financial reports according to SAK EMKM. This review of MSME readiness is carried out on several aspects, namely the ability to fulfill characteristics, the level of ability to fulfill basic assumptions, and the basis for measurement. This is descriptive research using a qualitative methodology. Respondents in this study were tenants assisted by the Banyuwangi State Polytechnic Business Incubator. The results of this study show that based on the level of ability to fulfill the basic assumptions, it is known that the level of ability is still very minimal. Of the three basic assumptions needed in preparing financial reports according to SAK-EMKM, only the basic assumption of business continuity can be fulfilled by all respondents. Meanwhile, the accrual basis and business entities are still not optimally applied by some SMEs.
Tinjauan kesiapan penyusunan laporan keuangan sesuai SAK EMKM pada UMKM di Banyuwangi Novilia Kareja; Nurul Alfiyah; Dani Agung Wicaksono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to obtain an overview of the readiness of MSMEs in Banyuwangi in preparing financial reports according to SAK EMKM. This review of MSME readiness is carried out on several aspects, namely the ability to fulfill characteristics, the level of ability to fulfill basic assumptions and the basis for measurement. Descriptive research with a qualitative approach is a form of this research. Respondents in this study were tenants assisted by the Banyuwangi State Polytechnic Business Incubator. The results of this study show that from the level of ability to fulfill the basic assumptions it is known that the level of ability is still very minimal. Of the three basic assumptions for preparing financial reports according to SAK EMKM, only the basic assumptions of business continuity can be fulfilled by all respondents. Meanwhile, the accrual basis and business entities are still not optimally applied by some SMEs.
Co-Authors Afan Abdur Rohman Anggita Endah Setiarini Anis Usfah Prastujati Annisa Syachril Ashfa Annindya Hazrida Dewiarum Sari Dwi Agustina Hotim Riski Amaliyah Isya Arum Sari Jangka Ruliyanto Kartika Adi Saputra Kevin Mubarok M. Habbib Khirzin Maznah Habibatul Baizuro Mita Ayu Liliyanti Muhammad Habbib Khirzin Nadia Maharani Nadia Maharani Ninik Sri Rahayu Wilujeng Ninik Sri Rahayu Wilujeng Novilia Kareja Nurti Indah Sari Prakoso Nurul Alfiyah Oki Kritayuda Priyadi, Dwi Ahmad Putu Alisya Fernanda Putri Winata Sefri Ton Sekar Dewi Indriyani Silmi Fadhila Trias Ayu Laksanawati Trias Ayu Laksanawati Umi Nuraini, Umi