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All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Bumi Raflesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Economic Edu Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Sharia Economics, Banking and Accounting International Journal Business, Management and Innovation Review
Sumarlan, Ahmad
Universitas Muhammadiyah Bengkulu
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Journal : Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan

 1 
An Analysis Of Financial Statements Based On Isak 35 At Al-Ikhlas Foundation, Bengkulu City Yeliana Agus Sumarti; Ahmad Sumarlan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1263

Abstract

Non-profit organizations in carrying out their programs use resources that come from the community, so from the accountability point of view, their financial reports must be open and accountable to the public. The purpose of this study is to analyze the application of ISAK No.35 to the Al-ikhlas foundation in Bengkulu City.This research technique is a qualitative type. Data collection techniques used are interviews and documentation. The method of data analysis was carried out in three stages, namely, data reduction, data presentation and drawing conclusions.The results of this study explain that the Al-Ikhlas Foundation, Bengkulu City. Overall, the presentation of the financial statements of the Al-Ikhlas Foundation is in accordance with the Interpretation of Financial Accounting Standards No. 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. However, some items have not followed the rules in the interpretation of financial accounting standards (ISAK) 35.
The Effect Of Accounting Knowledge And Business Scale On The Preparation Of SAK EMKM Financial Statements (Empirical Study of MSMEs in Kota Manna District of South Bengkulu Regency) Andri Adriansyah; Ahmad Sumarlan; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1264

Abstract

One of efforts to improve the performance and sustainability of MSMEs is to improve the understanding of MSME owners on an understanding of accounting. It can assist MSME actors in properly recording, so that business profits can be correctly identified and their management and accountability can be properly accounted. The purpose of this study is to obtain evidence about the effect of accounting knowledge and bussines scale on the preparation of SAK EMKM financial statements for MSMEs in kota Manna district of South Bengkulu Regency. This research technique was quantitative descriptive type. The data was collected by using the observation, questionnaires and documentation. The methods of data analysis used were the descriptive data analysis and multiple regression analysis with α 0.05. The results of this study indicate that partially the accounting knowledge has a positive and significant effect on the preparation of SAK EMKM financial statements, while the business scale does not have a significant effect on the preparation of SAK EMKM financial statements. There is simultaneously the effect of the accounting knowledge and the business scale on the preparation of SAK EMKM financial reports. Keywords: Knowledge of Accounting, Business Scale, SAK EMKM, Financial Statements
An Analysis Of Financial Statements Based On Isak 35 At Al-Ikhlas Foundation, Bengkulu City Sumarti, Yeliana Agus; Sumarlan, Ahmad
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1263

Abstract

Non-profit organizations in carrying out their programs use resources that come from the community, so from the accountability point of view, their financial reports must be open and accountable to the public. The purpose of this study is to analyze the application of ISAK No.35 to the Al-ikhlas foundation in Bengkulu City.This research technique is a qualitative type. Data collection techniques used are interviews and documentation. The method of data analysis was carried out in three stages, namely, data reduction, data presentation and drawing conclusions.The results of this study explain that the Al-Ikhlas Foundation, Bengkulu City. Overall, the presentation of the financial statements of the Al-Ikhlas Foundation is in accordance with the Interpretation of Financial Accounting Standards No. 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. However, some items have not followed the rules in the interpretation of financial accounting standards (ISAK) 35.
Co-Authors Abella, Putri Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Andra Andra Andri Adriansyah Anggrain, Fitria Anindia, Dwina ANISA KURNIAWATI Arianto, Tezar Ayudho Selviani Budi Astuti Budi Astuti Desi Puji Asih Diah Khairiyah Dinal Eka Pertiwi Dwi Okta Nurkhofifah Dwi Rahma Eti Arini Fachruzzaman, Fachruzzaman Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Hafizh misbach yezet Hernadianto, Hernadianto Ilhamsyah Putra Kamaluddin Kamaluddin Khatimah, Khusnul Lina, Anisa Angel Lulu Saputri Marini Marliza Ade Fitri Meilaty Finthariasari Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti. Zs Niken Dayu Prasasti Nirwana, Sheli Novianti, Reka Nurhasanah Nurul Azizah Ananda Oktaliza, Mezi Onsardi, Onsardi Pedi Riswandi Pedi Riswandi, Pedi Permata, Adlina Yoba Rahayu Puji Astuti Ramadansah, Jepri RANI Rani Febri Astuti Ranidiah, Furqonti Rean Ifanto Pratama Retno Triono Rina Yuniarti, Rina Ririn Harini Robinson robinson Septina Lisdayanti Setiadi, Yulius Wahyu Setiawati, Sindi Setiorini, Hesti Shafira Azzahra Ramadhani Sipen Royen Sismanto, Adi Subandrio Subandrio Sulastri Asmita Wati Sumarti, Yeliana Agus Susilawati Susilawati Ummul Khair Wendhy Iriyani Atmaja Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yuliana Yuliana Yusmaniarti