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Diana Sari
Faculty Economic And Business, Universitas Padjadjaran, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Ekomania

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ANALISIS PENCATATAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM (STANDART AKUNTANSI ENTITAS MIKRO KECIl DAN MENENGAH): STUDI KASUS PADA UMKM CV Barotech Poultry Equipment Diana Sari; Rika Yuliastuti
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses run by individuals, families and small businesses. MSMEs are usually classified based on the limitation of annual sales volume and number of employees. However, MSMEs (Micro, Small and Medium Enterprises) still face various problems related to financial reporting and financial reporting, including information containing the record of transactions that take place in a company, be it purchase or sales transactions. The purpose of this study is to understand how many financial statements are made by a resume. Barotech Poultry Equipment whether it be to include financial statements provided by the CV. Barotech Poultry Equipment complies with SAK EMKM standards and with the problems encountered when recording financial statements. This research uses a qualitative descriptio n through interviews and observations. The results of this investigation indicate that the MSME SAK has not been fully implemented in the preparation of the financial statements, and this is due to a lack of understanding of the SAK EMKM.
Co-Authors Abdullah Abdullah Adnil Edwin Nurdin Agustalinda Nora Amelia Rizky Alamanda Anas Bunyamin Asdiana Asri Iswa Nurbaiti Baharuddin Baharuddin Brata Kusuma Caecilia Suprapti Dwi Takariani Charlina Cindy Fresilia Dewi Dede Mahmudah Defrin Defrin Dian Antini Didik Himmawan Dinar Hoerun Nisa Dwi Kartini Dwi Purnomo Dwi Purnomo Eka Idar Wahyuni Eka Yuni Purwanti Fauziana Izzati Feriyanti, Yang Gusti Fitri Giat Lestari Gallang Perdhana Dalimunthe Gati Gayatri Gugyh Susandy Hanissi, Ghazi Hirzi Hermandra Ibnu Rusydi Indra Junaidi Zakaria Isra Farabi Karimah Karimah Kelik Budiana Kurnia Khafidhatur Rafiah Lilis Saryani M. Fauzi Lubis Maharani, Fitrah Marlis Nawawi Marsanda Ajeng Az Zahra Maulidha Sekar Ayuni Nandan Lima Krisna nfn Karman nfn Kautsarina Nurlida Asni Oktolina Simatupang Parsi R. Ghifari Ramadhana Agueni Rahmadieni, Risky Yuniar Rahmat Hidayat Reni Dian Octaviani Reza Daradinanti Rika Yuliastuti Ruri Maiseptya Sari Santi Susanti Seppi Yeni Siti Meiningsih Sofjan Effendi Sucherly Sucherly Theodorus Theodorus Tri Febrianti Tristania Pangaribuan Udi Rusadi Wa Ode Zusnita Wa Ode Zusnita Muizu Wa Ode Zusnita Muizu Wahyu Gunawan Wahyu Setiawan Wilson Novarino Yuni Ramadhaniati Yuyus Suryana