Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Social Science Research
Yelly Sjenny Paendong
Department of Accounting, Manado State Polytechnic, Manado 95254, Indonesia
Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Statement Model Based on SAK EMKM In The “Polife” Student Entrepreneur Group Lusye Corvanty Kumaat; Yelly Sjenny Paendong; Jerry Sonny Lintong
Indonesian Journal of Social Science Research Vol 2 No 1 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.28 KB) | DOI: 10.11594/ijssr.02.01.04

Abstract

The purpose of this research is to create a Financial Report Model based on SAK-EMKM in the Student Entrepreneurial Group "PROLIFE" in Manado City, North Sulawesi Province. The ratio of the number of entrepreneurs or entrepreneurs in Indonesia is currently only 2 percent of the total population. Ideally, the ratio of entrepreneurs is 4 percent in order to encourage national economic growth. The POLIFE student entrepreneurial group is part of the Student Entrepreneurship Program (SEP) which is a program initiated by the Ministry of Education and Culture of the Republic of Indonesia, to be developed into campus life in order to stimulate the entrepreneurial spirit of students. As an entity, the manager is obliged to prepare financial reports, which will be used by interested parties in making decisions. To help MSMEs meet their financial reporting needs, the Indonesian Institute of Accountants' Financial Accounting Standards Board has compiled and ratified SAK EMKM. Financial reports based on SAK EMKM, which Polife must prepare, consist of a statement of financial position, an income statement, and notes to financial statements.
Co-Authors Jerry Sonny Lintong Lusye Corvanty Kumaat