Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
septio, kahfi praditya
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Penerapan Akuntansi pada UMKM Dilla Laundry di Kecamatan Pontianak Kota septio, kahfi praditya
Jurnal KIAFE Vol. 2 No. 4 (2024): October 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i4.77748

Abstract

This study examines the application of accounting practices based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Dilla Laundry in Pontianak City. The study employs a descriptive qualitative approach with a case study design. Data were collected through structured interviews with the business owner. The results show that Dilla Laundry only maintains simple records of cash receipts and expenditures and has not prepared financial statements in accordance with SAK EMKM. The main constraints include the owner’s limited understanding of accounting and SAK EMKM, a preference for simple and practical records, the absence of properly archived transaction documents, limited human-resource competence in accounting, and insufficient government outreach and training. Therefore, the study applies the SAK EMKM framework by preparing an income statement, a statement of financial position, and notes to the financial statements. Regular financial recording and reporting are recommended to help the business monitor its financial condition, control cash inflows and outflows, evaluate performance, and support future business development.
Co-Authors