El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam

Melinda A.J Munthe (Unknown)
Mortigor Afrizal Purba (Universitas Putera Batam)

Article Info

Publish Date
01 Apr 2024

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...