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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Akuntansi Kesatuan Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Ilmiah METADATA Al-Iqtishod : Jurnal Ekonomi Syariah Journal Of Business, Finance, and Economics (JBFE) EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Hablum Minannas Governors Jurnal Ekonomika Manajemen Dan Bisnis Commodity : Jurnal Perbankan dan Keuangan Islam Innovative: Journal Of Social Science Research Triwikrama: Jurnal Ilmu Sosial Mutiara: Jurnal Penelitian dan Karya Ilmiah Student Research Journal JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Muhammad Syahbudi
Universitas Islam Negeri Sumatera Utara
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah Rika Utari; Isnaini Harahap; Muhammad Syahbudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1449

Abstract

This study aims to determine the application of SAK EMKM financial accounting standards to UMKM in the city of Tanjungbalai. This research uses primary and secondary data. In this study, the population is 5,360 UMKM owners and using the Slovin formula in determining informants to be 98 UMKM. While the data in this study were collected using structured interview techniques and questionnaires. The method used is qualitative with a descriptive approach. Based on the results of the analysis, it is known that the implementation of SAK EMKM in the city of Tanjungbalai has not yet fully occurred. Based on the data that has been collected, the obstacle in implementing SAK EMKM is that the preparation of financial reports based on SAK EMKM has a process that requires time, energy and sufficient accounting knowledge for UMKM to apply this standard. So from these obstacles, it is evident from the 98 UMKM studied, only 12 UMKM use these standards.
Co-Authors Ahmad Muhaisin B. Syarbaini Ahmad Ryasid Ahri Musalim Aisiyah Rahma Alfaqih Tariq Aziziy Hasibuan Amalia Ramadhani Suci Ardi Amiur Nuruddin Anggi Pratiwi Antin Kurnyasih Aqila Fadila Haya Malau Ardi Prayetno Arifin Fauzi Lubis Azhari Akmal Tarigan Dila Fahira Elida Elfi Barus Elida Elfi Barus Elsa Nur Habibi Fera Silvia Indah Khairunnisa Sihotang Indah Rayansi Irfah Alwainiy Isnaini Harahap Khairani Nisa Lukman Nasution Marwah Auliyani Maryam Batubara Muhammad Arif Muhammad Habibi Harahap Nanda Syafira Afriyani Nasution, Muhammad Irwan Padli Natasya Agustine Asali Nazlah Rachma Panggabean Nur Ahmadi Bu Rahmani Nurbaiti Nurbaiti Nurhayati Gultom Nurlaila Nurlaila Nurul Fadhillah Nurul Hasanah Nurul Wafiq Azizah Nasution R. Juli Moertiono Rafika Azwina Rahma Wulan Suci Nasution Rahmi Syahriza Rajab Siregar Ranah Santri Dongoran Reza Nurul Ichsan Rika Utari Riska Amaliah Rizky Febrian Saragih Rizky Padlan Saparuddin Siregar Sri Rahayu Suci Wulandari Sugianto Sugianto Trie Ananda Tuti Anggraini Yona Andreani