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All Journal Journal of Accounting Science Jurnal Pendidikan Akuntansi dan Keuangan Jambura Accounting Review Economic Reviews Journal Mopolayio : Jurnal Pengabdian Ekonomi Jurnal Mahasiswa Akuntansi
Muhammad Ichsan Gaffar
Universitas Negeri Gorontalo
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

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Menggagas Laporan Keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Bagi Pelaku Usaha Dodol Gorontalo Melinda Ibrahim; Afriana Lomagio; Muhammad Ichsan Gaffar
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55760

Abstract

This study aims to assess the obstacles faced by Dodol Gorontalo MSME players in preparing financial reports based on SAK EMKM and designing a financial reporting system based on SAK EMKM. This research is a qualitative research with the Participation Action Research method. The stages of data analysis go through 4 (four) stages, namely: 1) Identifying the Research Question, 2) Gathering the information to answer the question, 3) Analyzing and interpreting the information, 4) Sharing the results with the participant. The results showed obstacles in accounting practices in Dodol Gorontalo MSMEs, namely accounting records are considered troublesome, complicated, and there is limited knowledge in financial management. Researchers designed a financial report format that is still manual in accordance with the SAK EMKM guidelines. This format is designed based on the specific needs and characteristics of the dodol business, namely cash receipts journal, cash disbursements journal, income statement and balance sheet.
Co-Authors Dita Triyana Safitri Alhabsyi Gaffar Gaffar Iklima Abdul Halid Jerry Kurniawan Piri Lomagio, Afriana Melinda Ibrahim Ni Nyoman Wati Nihlatul Qudus Sukma Nirwana Nursiska Ahmad Rio Monoarfa Siti Maulana Putri Ngau Surya Handrisusanto Ahmad