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All Journal Jurnal Pendidikan Ekonomi Undiksha Inspirasi Manajemen Pendidikan JURNAL SOSIAL HUMANIORA (JSH) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Indonesia Berdaya Jumat Pertanian: Jurnal Pengabdian Masyarakat Edukasia: Jurnal Pendidikan dan Pembelajaran Al Rikaz : Jurnal Ekonomi Syariah Jurnal Javanica: Jurnal Terapan Agribisnis
Nurul Alfiyah
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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TANTANGAN PENINGKATAN PENERAPAN SAK EMKM PADA UMKM DI BANYUWANGI Novilia Kareja; Nurul Alfiyah; Shinta Setiadevi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.575 KB) | DOI: 10.32670/fairvalue.v4i6.766

Abstract

This study was conducted to describe the efforts that can be made to improve the application of SAK EMKM to SMEs in Banyuwangi. The current condition is that there is no financial recording and separation of financial management in the MSMEs. This research is qualitative research conducted with a descriptive approach. Identification of limitations in the application of SAK EMKM is explored and put forward to be able to determine a series of efforts that can be used to improve the application of SAK EMKM. Some ideas are presented as an illustration of the forms of efforts that can be made to increase the application of SAK EMKM and build a culture of financial reporting in MSMEs based on agency theory and signal theory. The culture of presenting financial reports and the application of SAK EMKM cannot be grown and developed without the participation and support of several related institutions and encouragement from SMEs themselves. The collaboration of each of these elements can encourage the emergence of a willingness to present financial reports to MSMEs based on SAK EMKM.
Tinjauan kesiapan penyusunan laporan keuangan sesuai SAK EMKM pada UMKM di Banyuwangi Kareja, Novilia; Alfiyah, Nurul; Wicaksono, Dani Agung
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The research aims to obtain an overview of the readiness of MSMEs in Banyuwangi in preparing financial reports according to SAK EMKM. This review of MSME readiness is carried out on several aspects, namely the ability to fulfill characteristics, the level of ability to fulfill basic assumptions and the basis for measurement. Descriptive research with a qualitative approach is a form of this research. Respondents in this study were tenants assisted by the Banyuwangi State Polytechnic Business Incubator. The results of this study show that from the level of ability to fulfill the basic assumptions it is known that the level of ability is still very minimal. Of the three basic assumptions for preparing financial reports according to SAK EMKM, only the basic assumptions of business continuity can be fulfilled by all respondents. Meanwhile, the accrual basis and business entities are still not optimally applied by some SMEs.
Co-Authors Akyun, Surotun Ardito Atmaka Aji Deakta Waniza Cintana, Adinda Ika Yuniwati, Ika Indraloka, Aldy Bahaduri Jani Subakti Kareja, Novilia Karina Meidayanti KARWANTO Lukman Hakim Muhamad Azis Firdaus Novilia Kareja Paundra Afif Zamroni Rio Teguh Pribadi Sandryas Alief Kurniasanti Shinta Setiadevi Siska, Astri Iga Siti Helmyati Sumiharsono, Rudy Syukur, Dudung Abdul Triono Bagus Saputro Triwahyuni , Eges Wicaksono, Dani Agung