Journal of Social Science and Multidisciplinary Analysis
Vol. 1 No. 2 (2024): Journal of Social Science and Multidisciplinary Analysis (Jossama), May 2024

ANALISIS IMPLEMENTASI SAK-EMKM DALAM MENINGKATKAN TRANSPARANSI KEUANGAN PADA UMKM SEKTOR PERDAGANGAN DI TANGERANG SELATAN

Hendra Candra (STIE GANESHA)
Syarif Hidayatullah (STIE Ganesha)

Article Info

Publish Date
30 May 2024

Abstract

SAK-EMKM has been introduced as an effort to increase financial transparency and make it easier for micro business owners to manage their finances. This study aims to conduct an in-depth analysis of the implementation of SAK-EMKM and its impact on financial transparency in micro enterprises in the trade sector. This study uses a qualitative descriptive approach with a thematic analysis method. The population in this study is 27 MSME traders and the sample that is worthy of research is 8 samples. The data collection uses observation, interview and documentation techniques. The result of this study is that 7 out of 8 MSME traders do not refer to SAK-EMKM so they experience several obstacles including transparency of financial statements, financing and taxation. While 1 sample, the financial report has referred to SAK-EMKM so that the sample has benefited because the financial report is more transparent, clear and detailed when you want to know the profit and loss, debts and receivables, inventory of goods and others.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Social Science and Multidisciplinary Analysis
Website

Abbrev

journal

Publisher

Noble Cendekia Indonesia

Subject

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Journal of Social Science and Multidisciplinary Analysis (Jossama) is a journal that publishes scientific articles on social science and multidisciplinary research. The Journal of Social Science and Multidisciplinary Analysis (Jossama) is published online quarterly a ...