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Probowulan, Diyah
Universitas Muhammadiyah Jember
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Journal : Ulil Albab

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Penerapan Sak Etap Pada Bumdes Arum Jaya Mandiri Desa Jambearum Kecamatan Puger Kabupaten Jember Firda Novianti Afkarina; Diyah Probowulan; Astrid Maharani
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 5: April 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Implementation of SAK ETAP in BUMDes Arum Jaya Mandiri Jambearum Village. The purpose of this study was to analyze the application of SAK ETAP in BUMDes Arum Jaya Mandiri Jambearum Village. This type of research is qualitative descriptive. Primary data can be obtained from direct sources, secondary data from intermediary media. The financial statements of BUMDes Arum Jaya Mandiri only make statements of financial position and profit and loss statements per the end of accounting period, this is not in accordance with the provisions of SAK ETAP. Completeness in the presentation of the Arum Jaya BUMDes financial report which should follow the reference to SAK ETAP is still lacking. The information submitted by the compilers of financial statements is still lacking so that it can be used as material for performance evaluation in its preparation for the future.
Rekonstruksi Laporan Keuangan Berstandar SAK EMKM CV. Superindo Abadi Jember Tuti Amalia; Diyah Probowulan; Rendy Mirwan Aspirandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i1.1081

Abstract

Micro, Small and Medium Enterprises (UMKM) are a form of business established by individuals or groups that are seen from the scale of home businesses and small businesses. Every business is expected to have financial reports to analyze financial performance, Financial Accounting Standards for EMKM namely, SAK EMKM. This study aims to reconstruct the financial statements and analyze the financial statements of CV. Superindo Abadi Jember is in accordance or not in accordance with SAK EMKM standards. The type of research used in this research is descriptive qualitative with a case study approach. The results of this study indicate that CV Superindo Abadi Jember is not ready to implement financial reports in accordance with the applicable SAK EMKM standards, while there are deficiencies in HR (Human Resources) who are unable to understand the preparation of financial reports that have been set in SAK EMKM. The researcher hopes that by preparing financial reports that are in accordance with standards both manually and computerized for CV Superindo Abadi Jember can be used as an example of making financial reports in the following year and can understand how important financial reports are which can later be applied for the next business continuity.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ansori, Ahmad Faisol Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan DWI CAHYONO DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan izza noor abidin Halim, Moh Halimatus Sa’diyah Handayani, Fian Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nunung Purwati Nur Holifah Nur Siti Al Munawaroh Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Rofikah, Nova Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Situmorang, Marolop Bungaran Tua Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wahidah, Naili Nur Arifah Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zulkarnaeni, Achmad Syahfrudin Zulkarnaenni, Achmad Syahfruddin Zulkarnnaeni, Achmad Syahfrudin