Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Pengabdian Masyarakat
Atika Tri Yudiman
Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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

Found 1 Documents
Search

 1 
Analisis Implementasi Penyusunan Laporan Keuangan Pada UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) Atika Tri Yudiman; Nur Asma
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/sb1h3s91

Abstract

This study aims to determine the Implementation of Financial Report Preparation in MSMEs Based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Rejang Lebong. This study uses quantitative methods. The sample in this study consisted of 40 MSMEs in Rejang Lebong. The data used are primary data and secondary data. This study uses descriptive statistical analysis, simple regression analysis, classical assumption tests, and hypothesis tests consisting of (T test), (F test), and determination test (R2) with SPSS 16 test tools. The results of the study indicate that MSMEs' understanding of Accounting and SAK-EMKM influences the presentation of financial reports. The preparation of financial reports in MSMEs in Rejang Lebong is not in accordance with SAK-EMKM. 
Co-Authors Nur Asma