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All Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Pengabdian kepada Masyarakat
Meliana Puspitasari
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Buana Perjuangan Karawang
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD) Iqlima Amalia Rahayu; Lilis Lasmini; Meliana Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4544

Abstract

This research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM.
STRATEGI BRANDING DAN PENCATATAN KEUANGAN SEDERHANA UNTUK MENINGKATKAN DAYA SAING UMKM DESA CINTAWARGI Rohma Septiawati; Meliana Puspitasari; Mumun Maemunah; Citra Savitri; Moch Agus Ariffianto; Rivan Wibowo
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 12 (2026): Mei 2026
Publisher : Bajang Institute

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Abstract

This community service program aims to improve the competitiveness of MSMEs in Cintawargi Village through the implementation of appropriate branding strategies and simple financial record-keeping. The background of this study stems from the phenomenon of low branding literacy and the limited awareness among MSME actors regarding the importance of simple bookkeeping as a basis for business decision-making. The implementation method involved mentoring, training, and direct application with partner MSMEs. The results of the study show an improvement in understanding of digital branding, the implementation of simple record-keeping, and improvements in financial management that support competitiveness. The recommendations emphasize the importance of continuous support from local government and academics in assisting MSMEs
Co-Authors Citra Savitri Iqlima Amalia Rahayu Lilis Lasmini Moch Agus Ariffianto Mumun Maemunah Rivan Wibowo Rohma Septiawati