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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Manajemen & Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Tabarru': Islamic Banking and Finance Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Journal Research of Economics and Bussiness Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Dedikasi Masyarakat IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies Jurnal Kebidanan dan Kesehatan
Nurwani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : El-Mal: Jurnal Kajian Ekonomi

 1 
Penerapan Standar Akuntansi Keuangan  Entitas Mikro, Kecil, dan Menengah pada Laporan Keuangan Pabrik Tempe Rumahan: UMKM Desa Pekan Tolan Kabupaten Labuhan Batu Selatan Nst, Nur Kamelia; Rokan, Mustapa Khamal; Nurwani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.382

Abstract

MSMEs have been chosen by many people to be free from social problems. The recording of MSME financial statements must comply with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). However, many MSMEs, such as Pekan Tolan Village, do not have financial reporting standards. This study aims to understand how the home tempeh factory collects and presents financial data and how the home tempeh factory implements the applicable standards. This study uses a descriptive descriptive approach as an appropriate methodology for in-depth interviews and observations. This research was conducted in a temporary housing factory in Pekan Tolan Village, Kampung Rakyat Village, Labuhan Batu Selatan District. The results of the study show that the home tempe factory in recording financial reports is still done manually and is very simple, and its implementation is not fully in accordance with the provisions stipulated in the EMKM SAK. The recording of the financial statements presented by the home tempeh factory is only a profit and loss statement, while the statement of financial position and notes on financial statements do not yet exist, due to several obstacles that cause SAK EMKM not to be implemented in home tempeh factories, namely a lack of knowledge and understanding of the presentation of appropriate financial statements with Accounting Standards for Small, Medium Companies, ha (SASK EMKM) (SAK EMKM). Keywords: SAK EMKM, UMKM, Financial Statements.
Co-Authors A. Chalil Gibran Ade Purnama, Eftry Ade Trya Amelia Aditya Gede Pratama Admar, Ok Agam Agustina, Della Alfian, Ryan Allif Ansy, Dayat Aslam Arya Wiranugraha atika Ayu Lestari Chuzaimah Batubara, Chuzaimah Emriana Parapat Fadhila, Tri Inda Fadillah Pratiwi S Fatimah Ferdyansyah Hernianti Harun Hidayat, Vabella Maharani Ihlazul Amal Inda Fadhila Rahma, Tri Indra Rizki Hasibuan Indriyani, Heny Irham, Mawaddah Jannaah, Nurul Laylan Syafina Lestari Nasution, Annio Indah Lubis, Gusti Erli Anggi Maidalena Masrifah, Putri Muh. Nurdiansyah Muhammad Arif Muhammad Syahbudi muhammad Syahbudi, muhammad Muliati Mustapa  Khamal  Rokan Mutiara Dewi, Mutiara Nabila Maghfira Nabila, Alya Niatullah Aliyati, Nini Nst, Nur Kamelia Nur Afni Asnia Nurbaiti Nursanti Yanti Nursantri Yanti Nursantri, Yanti Nurul Fadillah Nurwani, Ahmad Dahrul Dalimunthe Pane, Aulia Ramadani Pasaribu, Indriyani Putri Ardyanti, Cici Putri, Sri Eka Raoda Riski Hidayat, Simanjuntak Sariana Damis Siti Aisyah Sri Ramadhani Suherman, Suherman Sumardi SUSANTI Sutantri, Intan Dinda Tambunan, Khairina Tuti Anggraini Wahida Hi. Amier Yadi Arodhiskara, Yadi Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst Yudi Bimantaka Zainarti Zuhdi, Muhammad Farhan