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Fitri Yani Panggabean
Universitas Pembangunan Panca Budi
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Journal : GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan

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PENERAPAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA KERIPIK 3 BINTANG Aprilia, Imelda; Damanik, Destari Nurlaila; Panggabean, Fitri Yani
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 1 (2024): 2024 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i1.302

Abstract

This research is titled “The Application of Financial Statement Preparation for MSMEs Based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the 3 Bintang Chips Business.” The objectives of this research are (1) to analyze the financial information prepared by the 3 Bintang Chips MSMEs located on Jalan Yus Sudarso, and (2) to apply SAK EMKM in presenting the financial information for this MSMEs. This research uses a qualitative descriptive method with data collection techniques including literature review, interviews, observations, and documentation. The data used consists of both primary and secondary data. The research results indicate that: (1) The 3 Bintang Chips MSMEs has not yet prepared financial statements according to SAK EMKM because the business owner lacks understanding of the standards, and (2) there are several obstacles in implementing SAK EMKM, including: a. The owner and employees of the 3 Bintang Chips MSMEs have only a primary school education and no accounting background. b. The business believes that presenting financial information based on SAK EMKM is not beneficial for their operations. c. There is a lack of knowledge about SAK EMKM. d. There is no staff member who understands how to prepare financial statements according to SAK EMKM. There has been no outreach from relevant institutions to explain the importance of implementing SAK EMKM, so the business owners do not yet understand this.
Co-Authors , Oktarini Khamilah Siregar Abdul Aziz Suendar Nasution Adek Wahyuni Safitri Afifah Syahril Afriliyani, Intan Agus Tripriyono Agustin, Khairani Ainiel Riany Putri Aliyah, Dini Rahma Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Fista Lindu Aprilia, Imelda Aprinawati, Aprinawati Arlangga, Muhammad Brilliant Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Audi Elshinta Gading Aulia Rahman Mehaga Sembiring Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Delani, Maisya Destari Nurlaila Damanik Desya Sandayanti Dina Adelia Dirga Purnama Elisabeth Nainggolan Elsa Nasution Esra Yanti Sibarani Fadly, Nizamil Fahluzi, M G Fathonah Azzahra Fiqri Haikal Grace, Shania Gracia Lavenia Tampubolon Gulo, Meiman Kristian Putra Gunawan Syahputra Siburian Hendrawan, Jodi Hendri Hendri Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Kania, Sherly Indah Khafi Puddin, Khafi Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda Lubis, Siti Chairani M. G. Gahluzi Maimunah Siregar Marlina Marlina marshanda Meilany Angreni Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Bukhori Dalimunthe Muhammad Rinaldi Muhammad Rinaldi Mutiara Ramadani Nabila Syaharani Nainggolan, Elisabeth Nasution, Nina Andriany Natasha, Natasha Nayma, Salshabilla Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriany Nasution Nofatrio Soarota Zebua Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Panjaitan, Cristanti Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahman, Febriani Nur Raihansyah, Muhammad Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Rizka Handayani Rizky Chairuddin Sembiring Meliala Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Salsabilla, Echa Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Simarmata, Asianna Martini Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Sri Rezeki Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yolanda, Nabila Yonson Pane Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong