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All Journal Jurnal Gici Jurnal Keuangan dan Bisnis
Ichwan Ichwan
Sekolah Tinggi Ilmu Ekonomi Gici
Economics, Econometrics & Finance

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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada UMKM Ichwan Ichwan
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 2 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i2.542

Abstract

This study aims to determine the application of Mr. Suhali's MSME financial statements before using SAK EMKM and after using SAK EMKM. The rapid development of MSMEs in Indonesia, IAI has compiled financial accounting standards specifically for MSMEs, namely SAK EMKM. The existence of these standards makes it easy for MSME players to make accountable financial reports. However, there are still many MSME players who have not implemented SAK EMKM, one of which is Mr. Suhali. This research uses a qualitative descriptive approach. Primary data is data obtained from this research, using data collection techniques of observation, interviews, and documentation. This study obtained the results, namely the application of SAK EMKM to Mr. Suhali MSMEs by preparing financial reports on Mr. Suhali MSMEs. The financial statements include a statement of financial position, income statement, and notes to the financial statements
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