International Journal Management and Economic (IJME)
Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic

IMPLEMENTATION OF SAK EMKM ON MICRO SMALL MEDIUM ENTREPRISES (CASE STUDY: BU EKO'S SOSIS SHOP)

Abednego Priyatama (Gunadarma University)
Jessica Barus (Gunadarma University)
Ratna Susilowati (Gunadarma University)



Article Info

Publish Date
20 Jan 2023

Abstract

SAK-EMKM is the financial accounting standard that regulates general transactions and the measurement basis uses historical costs, so that EMKM simply records assets and liabilities at their acquisition cost. It is hoped that SAK-EMKM can assist MSME actors in Indonesia in preparing financial reports to make it easier for MSME actors to obtain access to funding from financial institutions. The purpose of this research is to identify whether Bu Eko's Sausage Shop has implemented SAK EMKM. The results of observations and analysis can be concluded that in this business adequate financial reporting has not been implemented. Kedai Sosis Bu Eko has not been able to measure the level of financial performance and has not been able to know clearly and with certainty the development of its business.

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Journal Info

Abbrev

IJME

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal Management and Economic (IJME) is published three times a year, in January, Mey and September by Asosiasi Dosen Muda Indonesia. IJME aims to: Promote the latest research results on Management and/or Entrepreneurship and also Economic. Only publish the results of Subjects ...