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All Journal Journal Of Business, Finance, and Economics (JBFE) Journal of Humanities and Social Studies
Sri Dwi Estiningrum
Universitas Islam Negeri Sayyid Ali Rahmatullah
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Studi Kasus pada Toko Gloria di Tulungagung Siti Azizjah; Sri Dwi Estiningrum
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4179

Abstract

The preparation of financial statements has an important significance for a company, because it serves as an instrument to evaluate the financial condition and performance of the company as a whole. Toko Gloria, as a medium-sized business in the field of trade in groceries and beverages that are not prohibited, also needs to prepare financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is important so that the owner can obtain accurate information about the condition of the company. The purpose of this study is to investigate the preparation of financial statements based on SAK EMKM at Gloria stores in Tulungagung. This research is a case study using qualitative data and qualitative data analysis techniques. Several stages in the preparation of financial statements include designing codes and account names, making a list of fixed assets, preparing an initial trial balance, collecting transaction records, recording transactions in a special journal, posting to a ledger, preparing a trial balance, making adjusting journals, preparing a work balance. , preparation of financial reports, preparation of closing journal entries, and preparation of a trial balance after closing. The results of the study show that Gloria's shop does not compile complete financial reports. After using SAK EMKM, it is known that the Gloria store has an asset value of IDR 934,137,913.67, a liability value of IDR 372,512,000.00, an equity value of IDR 561,625,913.67, and a net profit of IDR 41,384. 190.00
Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Studi Kasus pada Toko Gloria di Tulungagung Siti Azizjah; Sri Dwi Estiningrum
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4179

Abstract

The preparation of financial statements has an important significance for a company, because it serves as an instrument to evaluate the financial condition and performance of the company as a whole. Toko Gloria, as a medium-sized business in the field of trade in groceries and beverages that are not prohibited, also needs to prepare financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is important so that the owner can obtain accurate information about the condition of the company. The purpose of this study is to investigate the preparation of financial statements based on SAK EMKM at Gloria stores in Tulungagung. This research is a case study using qualitative data and qualitative data analysis techniques. Several stages in the preparation of financial statements include designing codes and account names, making a list of fixed assets, preparing an initial trial balance, collecting transaction records, recording transactions in a special journal, posting to a ledger, preparing a trial balance, making adjusting journals, preparing a work balance. , preparation of financial reports, preparation of closing journal entries, and preparation of a trial balance after closing. The results of the study show that Gloria's shop does not compile complete financial reports. After using SAK EMKM, it is known that the Gloria store has an asset value of IDR 934,137,913.67, a liability value of IDR 372,512,000.00, an equity value of IDR 561,625,913.67, and a net profit of IDR 41,384. 190.00
KNOWLEDGE AND UNDERSTANDING ABOUT PREPARATION OF HOUSEHOLD ACCOUNTS OF THE VILLAGERS OF KOTARANA COMMUNITY KHONGMAI SUB-DISTRICT, YARANG DISTRICT, PATTANI PROVINCE, THAILAND Suriaya Yusoh; Sri Dwi Estiningrum
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 1 No. 03 (2023): NOVEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

This research aims to analyze the characteristics of income and cost behavior, procedures for accounting records in households and study the problems and obstacles in preparing household bookkeeping in Kotarana Village, Khlongmai sub-district, Yarang Regency Province,Pattani Thailand. The respondent analysis technique used was 74 people who had a fixed income. The analysis technique in this research is an interview using a questionnaire regarding knowledge of home bookkeeping stairs using statistical testing with frequency, mean and standard deviation. The research results show that the majority of respondents have a fixed income, an average of 4,001-10,000 bath with expenditure flat-average is 4,001-10,000 bath. Recording Household accounting is carried out to record income and expenses on a weekly basis. Factors that cause problems and obstacles in preparing household bookkeeping for the people of Kotarana Village. Most of the people of Kotarana Village experience problems in preparing themselves, namely having many responsibilities that are not continuous recording Household accounting and consistently lack of experience and complexity in household bookkeeping result in people wasting time and not being able to memorize income items that occur everyday. Knowledge The lack of understanding and resources for further studies to record household bookkeeping means that most farmer groups do not own continuous household bookkeeping records.
Co-Authors Siti Azizjah Suriaya Yusoh