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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Masita Latupono
Universitas Pattimura Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Keuangan Pada Usaha Mikro, Kecil, Dan Menengah Yang Ada Di Kota Ambon Tiara Tiara; Jeclin Huwae; Rizal M Tanassy; Masita Latupono; Bryan Pelo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.341

Abstract

This study aims to provide an overview of the preparation of financial statements for MSMEs. This research takes the object of the Groceries business (Ica Kiosk) which was founded in 2018, and is located in Mardika, Rijali Village, Ambon City. Data collection is done through interviews. The results of the study show that the financial reports made are still not in accordance with SAK. Then, the information contained in financial reports is still simple and still financial from practitioners. The obstacles faced by owners in making financial reports are the lack of time allocation they have and the assumption that making financial reports is complicated and difficult for owners to understand.
Co-Authors Bryan Pelo Jeclin Huwae Rizal M Tanassy Tiara Tiara