Jurnal Literasi Akuntansi
Vol 1 No 1 (2021): Desember 2021

Persepsi Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dalam Masa Pandemi Covid 19

Uum Helmina Chaerunisak (universitas sarjanawiayat tamansiswa)
Teguh Erawati (Unknown)
Epsilandri Septyarini (Unknown)
Dinda Ayu Nur Anisa (Unknown)

Article Info

Publish Date
30 Dec 2021

Abstract

Purpose: SMEs are one of the sectors that have been affected by Covid 19 pandemic. SMEs must adapt during the pandemic so their business can survive. One of them is by recording financial statements. However, in practice many SMEs do not record financial statements in accordance with applicable accounting standard. This study aims to determine the effect of implementing SAK EMKM on financial reporting quality during Covid 19 pandemic in SMEs Jawa Tengah and Yogyakarta.Method: The method using quisionnare, then processed and analyzed by SPSS 20 Version.Finding: The results indicate that implementing SAK EMKM has a possitive effect on financial reporting quality.Novelty: Use of SMEs Financial Reports during the Pandemic in Yogyakarta

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Journal Info
Jurnal Literasi Akuntansi
Website

Abbrev

litera

Publisher

Yayasan Literasi Ilmiah Indonesia

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...