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Analisis Implementasi SAK EMKM Pada Tahun Penyajian Laporan Keuangan Kepada Umkm Di Desa Gunung Baringin Padang Lawas Sari, Hamidah; Syafina, Laylan; Nurwani, Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

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Abstract

This study aims to determine the preparation of MSME financial reports in Gunung Baringin Village, and the application of SAK EMKM in presenting financial reports in MSMEs and knowing the obstacles in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive method and the data in this study were obtained through interviews with MSME actors, documentation and literature studies. The research subjects were MSME owners in Gunung Baringin Padang Lawas Village, namely MSME Sayur Mayur, Mhd Irsyad and MSME Baginda Raja Jaya. The results of data analysis show that MSMEs in Gunung Baringin Village have not implemented SAK-EMKM in their financial reports, and the recording carried out is still simple, namely only recording total income and expenses. The presentation of MSME financial reports in accordance with SAK EMKM includes profit and loss statements, statements of financial position and CALK (Notes to Financial Statements). The main obstacles faced by MSME actors in implementing SAK-EMKM are the lack of adequate human resources, the lack of understanding of MSME actors regarding accounting knowledge, and the absence of MSME actors who have an accounting education background.
Analisis Perancangan Sistem Informasi Pencatatan Anggaran dan Realisasi Pengeluaran ATK Pada Kantor Urusan Agama Kecamatan Sosa Sari, Hamidah; Daulay, Aqwa Naser
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 1 (2024): Madani, Vol. 2, No. 1 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10472476

Abstract

The aim of this research is to determine the information system for recording budgets and the realization of ATK expenditure that is currently running at the Sosa District Religious Affairs Office (KUA), and to develop a computerized information system for recording budgets and realization of ATK expenditure at this office. This study used descriptive qualitative method. Data collection techniques in this research used interview techniques, observation and literature study. The author designed a system using the Microsoft Visual Studio 2010 programming language and mySQL database to overcome existing problems, and this can only be used at the Sosa District Religious Affairs Office in processing Office Stationery (ATK) data. The information system design methods used by the author are DFD, ERD, Normalization, and RAT to produce ATK reports that are more effective and efficient. The results of the research show that the design of the budget recording system and the realization of ATK expenditure at the Sosa District Religious Affairs Office (KUA) includes an entry plan and an exit plan, the entry plan starts from the login form, main menu, budget form, goods form, employee form, payment form . Meanwhile, the exit design is only a draft report produced by the system being designed.