Jurnal Sistem Informasi dan Manajemen
Vol 11 No 1 (2023): Volume 11 Nomor 1 2023

ANALISIS PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN UMKM

Mortigor Afrizal Purba (Unknown)
Erni Yanti Natalia (Unknown)

Article Info

Publish Date
30 Jun 2023

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM.

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Journal Info
Jurnal Sistem Informasi dan Manajemen
Website

Abbrev

jursima

Publisher

Institut Teknologi dan Bisnis Indobaru Nasional

Subject

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal ini merupakan sarana untuk mempublikasikan hasil penelitian orisinil yang berhubungan dengan sistem informasi dan komunikasi, sistem komputer, manajemen informatika serta bidang-bidang terkait lainnya. Adapun ruang lingkup jurnal JURSIMA ini meliputi: Manajemen E-Business dan E-Commerce ...