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All Journal Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Dhiya Ulhaq
Universitas Jambi
Economics, Econometrics & Finance Other

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IMPLEMENTASI SAK EMKM (STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH) PADA LAPORAN KEUANGAN UMKM : STUDI KASUS PADA UMKM ADB JAMBI Mochamad Badar Ranu Widakso; Dhiya Ulhaq; Ratih Kusumastuti
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 2 (2023): Juni: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Barenlitbangda Kabupaten Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i2.470

Abstract

To prepare financial reports, small and medium businesses usually do not follow applicable standards. Cash taken from daily cash movements is usually used in MSME financial reports. Institutions in Indonesia By issuing Micro, Small and Medium Enterprises Financial Accounting Standards (SAK EMKM), which took effect from 1 January 2018, accountants are trying to help MSMEs in this field overcome obstacles to preparing financial reports. SAK EMKM is easy to implement and the financial statements prepared according to it are prepared on an accrual basis. The purpose of this lesson is to apply the EMKM SAK in preparing the financial statements of ADB's small and medium enterprises in Jambi. Primary data obtained from documentary evidence of transactions, interviews, and direct observation were used in this study, which was conducted through a qualitative case study methodology. The results of the research are the ADB MSME financial statements in the form of statements of financial position, profit and loss statements and notes to financial statements.
Co-Authors Mochamad Badar Ranu Widakso Ratih Kusumastuti