Article Per Year (5 Year)
p-Index From 2021 - 2026
4.104
P-Index
This Author published in this journals
All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal Economics and Digital Business Review Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Innovative: Journal Of Social Science Research JAKBS Journal of Management, Economic, and Accounting Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal JEBD Proceeding Of International Conference On Education, Society And Humanity
Franita, Riska
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JAKBS

 1 
Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Aprilia, Fista Lindu; Marshanda; Salsabilla, Echa; Kania, Sherly Indah; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Lestari, Indah; Afriliyani, Intan; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Co-Authors , Heriyati Chrisna Afriliyani, Intan Alisha Zahrani, Vista Aliyah, Dini Rahma Amanda, Adelia Aprilia, Fista Lindu Athaya, Nada Azlin, Nuraini Azzahro Lubis, Salsabila Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bukit, Kezia Evangglin Delani, Maisya Dwilita, Handriyani Dwilita Fadilah, Alma Hafsa Fajariah Damanik, Annisa Fazria, Rizka Gaol, Jimmy Hasudungan Lumban Gulo, Meiman Kristian Putra Gusfianda, M. Dicky Hamdani Hamdani Harianto, Najla Hero, Mhd Indah Lestari, Indah Isnaini, Putri Izzati, Dina Janatunisa, Janatunisa Kania, Sherly Indah Khairani, Annisa Larasasti, Sindy Lubis, Hidayati Purnama Malikhah, Ikhah Manao, Marcella marshanda Muhammad Luthfi Mulya Nabilah, Putri Nabila, Talitha Nadya Putri Hariyono, Marsha Nasution, Nina Andriany Natasha, Natasha Nayma, Salshabilla Nisa Lubis, Khairun Noviani, Noviani Nur Aliah, Nur Octavia, Melanie Panjaitan, Gloria Pratama, Rizky Raditya Purnama Lubis, Hidayati Putri, Nayla Nurul Rahayu, Putri Suci Rahmadayanti, Nabila Rahman, Febriani Nur Raidha, Isma Rizkina, Miftha Ruri Prihatini Lubis Safitri, Tsamara Salsabilla, Echa Sari, Adila Sari, Putri Sarina Br. Barutu, Desy Sembiring, Yul Afni Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sonia S, Abel SRI RAHAYU Suci Ramadhani, Suci Tamba, Rani Rosya Taufiq, Maf’ul Theresia Theresia Valentine, Pricillia Deborah Vina Arnita Wardhani , Neng Sri Yenni Ramadhani Harahap Yolanda, Nabila Yuis Wulandari, Dian Yulis Wulandari, Dian