Article Per Year (5 Year)
p-Index From 2020 - 2025
4.552
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business Media Mahardhika JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif El-Qist : Journal of Islamic Economics and Business (JIEB) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Ekobis: Jurnal Ilmu Manajemen dan Akuntansi KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Maqdis: Jurnal Kajian Ekonomi Islam Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal of Information System, Technology and Engineering Accounting Journal of Ibrahimy (AJI) Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Aristantia, Selvia Eka
Universitas Islam Negeri Sunan Ampel Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis

 1 
Menggali Tantangan Pada Pelaku Usaha Kecil Menengah Dalam Menerapkan SAK-EMKM (Studi Kasus Pada UMKM Putikasari Rottan Gresik) Binti Habibah; Nufaisa Nufaisa; Ratna Anggraini Aripratiwi; selvia eka aristantia
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.1005

Abstract

With the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), it is easier for MSME players to provide information that can be used as a basis for various activities, such as running a business, determining prices, meeting tax requirements, and so on. In fact, Putikasari Rottan MSMEs still use simple records consisting of income and expenses. The aim of this research is to gain an understanding of the challenges faced by Putikasari Rottan MSMEs in implementing SAK EMKM. This research uses a qualitative approach with a case study type of research. The informants in this research were 3 people, namely the owner and the employees of UMKM Putikasari Rottan. This research uses primary data sources and secondary data, and uses interview and observation techniques in data collection. The results of this research show that the challenges for UMKM Putikasari Rottan in implementing SAK EMKM are as follows: 1) According to UMKM Putikasari Rottan, accounting is complicated 2) Lack of understanding when managing finances 3) Educational factors 4) Lack of human resources who have knowledge of SAK EMKM 5) Uncertainty of profits obtained. And 6) SAK EMKM Accounting Socialization and Training Has Not Been Done in MSMEs. This research provides recommendations to MSME players to explore information regarding SAK EMKM to improve the quality of their business financial reports. Keywords: SAK EMKM, financial accounting, MSMEs
Co-Authors Adi, Tri Warcono Adrian Maulana, Moch Agung, Satria Ajeng Tita Nawangsari Anggraini Aripratiwi, Ratna Aripratiwi, Ratna Anggraini Aviciena Taufiqurrahman, Mohammad Bambang Sugito Binti Habibah Dita Tristianti Sagita Putri Hidayati, Surtini Dina Hidayatulloh, Muhammad Baharudin Yusuf Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Kushariyadi Kushariyadi Kushariyadi Latifah, Iif Ainul Lating, Ade Irma Suryani Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Na’imatul Widad Tasniyah Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nurul Hasanah M Zach Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rohman, Muhammad Taufiqur Sabrina Hidayati Salsabila, Shofiyah Nugraha Shilvia Aristiowati Shofiatul Jannah Sono Susanto, Febry Fabian Syahada, Widya Cholifatus Taufiqurrahman, Mohammad Aviciena Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila