JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 9 No. 2 (2023): April 2023

Pentingnya Pemahaman dan Penerapan SAK EMKM pada UMKM Kripik Sanjai Asia

Wiwik Andriani (Politeknik Negeri Padang)



Article Info

Publish Date
01 Apr 2023

Abstract

This study aims to provide education related to the preparation of financial statements at Kripik Sanjai Asia based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Excel. This study used a qualitative approach, data was collected through observation, interviews, and documentation studies. The results showed that Kripik Sanjai Asia was still recording and processing data manually. The entity only has a record of cash in and out manually. So it cannot be known quickly and precisely whether the entity has a profit or loss. In this study, the researcher suggested to Kripik Sanjai Asia to use Microsoft Excel to make it easier for entities to prepare financial statements.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...