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All Journal Jurnal Analisa Akuntansi dan Perpajakan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Akuntansi : Jurnal Akuntansi Integratif Perdikan: Journal of Community Engagement International Journal of Trends in Accounting Research Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Al-Muraqabah: Journal of Management and Sharia Business International Journal of Trends in Accounting Research Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah) JIFA (Journal of Islamic Finance and Accounting)
Fena Ulfa Aulia
IAIN Madura
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Journal : Akuntansi : Jurnal Akuntansi Integratif

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Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan -, Fena Ulfa Aulia
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Pengukuran Laba Berdasarkan Praktik Akuntansi UMKM Online di Kabupaten Pamekasan Fena Ulfa Aulia -
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.259

Abstract

ABSTRACT A business entity must be separate from the private entity in order to measure its performance. Most of the UMKMs in Pamekasan have not yet separated their personal and business entities, so the measurement of earnings is biased. Nowadays, the SMEs in Pamekasan have utilized online facilities in their sales both through online shops and social media. When referring to the birth of accounting, accounting practices are born from business practices, so that changing conventional business practices online also changes accounting practices. This research is a qualitative descriptive study using primary data through interviewing correspondents with data analysis techniques describing data and discussed based on existing theories then conclusions are drawn. The population in this study is all online MSMEs in Pamekasan with random sampling techniques with regard to the principle of convenience as many as 10 samples. The results of this study indicate that there are various online MSME earnings measurements with varied accounting practices and are still simple and do not yet refer to SAK EMKM.
Co-Authors Aini, Indah Kuratul Almira Keumala Ulfah Anam, Khairul Atika Salsabila Basuki, Yayuk Elda Ayu Nabila AJ Fadilah Fadilah Fadilah, Fadilah Fadilah, Fadilah Fadilah Halida, Uly Mabruroh Hery Widijanto Holilur Rahman Holilur Rahman Hotman Hotman, Hotman Iis Nurul Anami Ismail, Sherif Mohamed Lasmi Febrianingrum Novieta Merry Charolina Rini Malinda Sari Robbaniyah, Vina Inayatur Rohmaniyah, Wasilatur Saputri, Diana Eka Yanti Mala Yayuk Basuki