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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
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Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi EMKM pada UMKM Pembuatan Opak Octavia, Melanie; Natasha, Natasha; Azlin, Nuraini; Pratama, Rizky Raditya; Franita, Riska
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to assist MSME players in preparing financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research subject is the Opak Factory MSME in Sei Mencirim, Medan, which has not previously implemented formal financial records. The research method used is descriptive qualitative with data collection techniques in the form of observation, interviews, and documentation. The results showed that the preparation of financial statements in accordance with SAK EMKM includes a statement of financial position, income statement, and notes to the financial statements. This report provides a simple but comprehensive overview of business finances, which can be used to evaluate business performance and attract investors and financing parties. This research proves the importance of standardised financial records for the continuity and development of MSMEs.
Analisis Persepsi Pelaku UMKM Terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Pabrik Opak Sari, Adila; Khairani, Annisa; Valentine, Pricillia Deborah; Putri, Nayla Nurul; Bangun, Yulia Ribuna Br; Franita, Riska
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to inform the perception of actors towards the implementation of financial statements based on SAK EMKM and to find the factors that influence it. One of the food processing MSMEs in Binjai City was the subject of the study, which was conducted using a qualitative phenomenological approach through in-depth interviews. The results show that MSME players realise how important financial recording is for the continuity of their business, but they still lack understanding and application of SAK EMKM. Factors such as education and business experience improve MSME players' perceptions of SAK EMKM, and the two main barriers to implementing SAK EMKM are lack of socialisation and time constraints. Based on the results of interviews with MSME business actors, opak factories do not yet have knowledge about the application of SAK EMKM-based financial reports, which aim to make it easier for MSME actors to calculate business financial reports properly and correctly.
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