Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Vol 15, No 2 (2020)

Pencatatan dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Tahun 2018 Pada UKM Sektor Perdagangan di Kabupaten Bandung

Irene Sukma Lestari Barus (Universitas Widyatama)
Harry Suharman (Unknown)

Article Info

Publish Date
31 Oct 2020

Abstract

ABSTRACTThis research contributes to the Small and Medium Enterprises in recording business transactions using the Small and Medium Entity Financial Accounting Standards (SAK EMKM) in 2018. Financial statements are made in the form of a Balance Sheet, Income Statement and Notes to Financial Statements . This is a qualitative study conducted to MSEs in Bandung Regency. Sources data from Interview Unstructure and Focus Gorup Discussion. The recording system that has been conducted generally uses a cash basis rather than an accrual basis. The results of this study propose that the recording system carried out consists of a periodic system and an accrual-based pepertual system. 

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Journal Info
Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Website

Abbrev

JTE

Publisher

Universitas Sultan Ageng Tirtayasa

Subject

Economics, Econometrics & Finance Social Sciences

Description

Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news ...