PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov

EVALUATION OF THE IMPLEMENTATION OF THE PREPARATION OF MICRO BUSINESS FINANCIAL REPORTS BASED ON SAK EMKM CASE STUDY ON BALABO SCRAP

Ravika Permata Hati (Universitas Riau Kepulauan)
Aprilia Merisca (Universitas Riau Kepulauan)
Rizki Eka Putra (Universitas Riau Kepulauan)
Aznedra Aznedra (Universitas Riau Kepulauan)

Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to determine whether accounting records for MSMEs in the Balabo Scrap are in accordance with the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM). The data analysis method used is descriptive qualitative analysis method which is a description of the result of interview and conducting comparisons of financial statements on MSMEs that are appropriate and not in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The object in this study is the accounting records section on Balabo Scrap. The results of this study indicate that the Accounting Records in The Balabo Scrap are not yet in accordance with the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) due to a lack of knowledge about accounting records and lack of socialization about SAK EMKM.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Website

Abbrev

ICOBIMA

Publisher

INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology ...