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Implementasi PERMENDAGRI Nomor 20 Tahun 2018 Di Desa Bluri Kecamatan Solokuro Kabupaten Lamongan Nur Karisma Dewi; Maulidah Narastri
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2438

Abstract

This research examines village financial management in Bluri Village based on Minister of Home Affairs Regulation Number 20 of 2018 in Bluri Village, Solokuro District, Lamongan Regency. The aim of this research is to determine the implementation of village financial management. This research method uses descriptive qualitative, the researcher uses a case study approach in Bluri Village, where the research informants are village officials. Observation, interviews, and document study are the data collection methods used in this research. Data analysis includes data organization, which is done by organizing the data that has been collected during the research so that it is neater. The conclusion of this research is that the implementation of village financial management in Bluri Village is broadly in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from the planning, implementation, administration, reporting and accountability processes, although there are several things that are still not in accordance with the target time.
Implementasi Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah Pada UMKM Binaan Dinas Koperasi UKM Dan Perdagangan Kota Surabaya : Studi Pada Bengkel Kriya Daun 9996 Surabaya Faradina Aprilia Putri; Maulidah Narastri
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2583

Abstract

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.