Indonesian Accounting Literacy Journal
Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)

Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan

Muhammad Fadhil Ar'razi (Politeknik Negeri Bandung)
Khozin Arief (Jurusan Akuntansi)
Sudjana Sudjana (Politeknik Negeri Bandung)



Article Info

Publish Date
31 Mar 2023

Abstract

Pisang Mesir Indonesia is one of the micro, small and medium enterprises (MSMEs) which is engaged in the production and sale of packaged snacks, namely banana chips. This company has made financial records but the method used is still cash-based so it does not reflect the actual financial situation and is not in accordance with SAK EMKM. This is due to the limited knowledge of owners and employees regarding the preparation of correct financial statements and not yet aware of the existence of SAK EMKM. This study aims to assist Pisang Mesir Indonesia in compiling financial reports based on SAK EMKM. The research method used in this research is descriptive qualitative. Data collection was carried out by means of observation, interviews, and documentation.

Copyrights © 2023






Journal Info

Abbrev

ialj

Publisher

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...