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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kendali Akuntansi Jurnal Riset Manajemen Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Faturahman Faturahman
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Kendali Akuntansi

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Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Kedai Oblong Di Kecamatan Telanaipura Mellya Embun Baining; Faturahman Faturahman; Angri Fameliani
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2870

Abstract

UMKM make a significant contribution to Indonesia's economic growth. IAI released the rules for making financial reports for UMKM after realizing the important role played by UMKM. The purpose of this study is to examine how the Kedai Oblong company, one of the micro, small and medium enterprises in Jambi City, prepares its financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Descriptive techniques are used in the qualitative methodology of this study. This is done by examining the financial records of Kedai Oblong and applying the financial reports according to SAK EMKM. The findings of this study indicate that the financial statements of Kedai Oblong have influenced the financial statements of other companies, it's just that the reports they made have not been prepared according to the EMKM financial standards that have been in effect since January 1 2018, the application of EMKM SAK in presenting income statements has a lower difference than the calculation report made by the oblong shop. The author uses SAK EMKM in the results and discussion to prepare the presentation of financial reports at the Oblong Shop in accordance with the applicable SAK EMKM standards and rules.
Co-Authors Agustina Agustina Angri Fameliani As’ad Isma Atar Satria Fikri Azzuratul Nissa Beid Fitrianova Andriani Mellya Embun Baining Mohammad Orinaldi Nureni Wildayani Puteri Anggi Lubis Satlina Novrita Ep Windi Herlin Dera Youdhi Prayogo