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All Journal JURNAL PENDIDIKAN TAMBUSAI JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Ecopreneur.12 Accounting and Management Journal Among : Jurnal Pengabdian Masyarakat IQTISHADequity jurnal MANAJEMEN Journal of Artificial Intelligence and Digital Business
Ekasari, Ratna
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Journal : IQTISHADequity jurnal MANAJEMEN

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Analysis of the Application of SAK EMKM (Accounting Standards for Micro, Small and Medium Entities) in the Preparation of Simple Financial Reports in TUNGKU IBU MSMEs Ekasari, Ratna; Aisyah, Siti
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16548

Abstract

This research methodology uses qualitative descriptive data using primary and secondary data taken from Tungku Ibu, an MSME company. Data collection was carried out through observation, interviews and documentation.The results of this study show that: 1) the financial recording system is implemented manually and is still very simple, 2) Tungku Ibu UMKM does not carry out financial reporting in accordance with SAK EMKM, 3) The inhibiting factor is the failure to implement SAK EMKM UMKM Tungku Ibu UMKM business due to internal factors in the form of ignorance , lack of discipline and manpower. Meanwhile, external factors are the parties who have an interest in the transaction.
Co-Authors Abdul Ghofur Aji Wibowo, Sasongko Arif, Donny As Syukri, Khoirul Anam Bachri, Affan Darno, Darno Farkhan, M. Gama Tengtarto, Jaya Adi Mauladi, Kemal Farouq Nisa’, Faizatun Putri, Yuwana Wangsa Rosidin, Mochammad Khoirul Sifa'uddin, Muhammad Nur Siti Aisyah Vina Damayanti, Vina WULAN PURNAMASARI, WULAN Yucha, Nikma Zulkifli Lubis