Article Per Year (5 Year)
p-Index From 2021 - 2026
10.124
P-Index
This Author published in this journals
All Journal Prosiding Semnastek EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Studia Economica: Jurnal Ekonomi Islam Tansiq: Jurnal Manajemen dan Bisnis Islam Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah MODELING: Jurnal Program Studi PGMI Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Syarikat : Jurnal Rumpun Ekonomi Syariah (JRAMB) Jurnal Riset Akuntansi Mercu Buana Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Management and Business Innovations Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) AL IQTISHOD: Jurnal Pemikiran dan Penelitian Ekonomi Islam Journal Economy And Currency Study (JECS) El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Indonesian Management Jurnal Iqtisaduna Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Jurnal SALMAN : Sosial dan Manajemen MES Management Journal Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mumtaz : Jurnal Ekonomi dan Bisnis Islam J-EBI Jurnal Ekonomi dan Bisnis Islam Media Ekonomi International Journal of Economics (IJEC) Journal of Innovation and Sustainable Empowerment Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi Manado (JAIM) JAKBS Journal of Islamic Economics and Finance Jurnal REP (Riset Ekonomi Pembangunan) Promotor: Jurnal Mahasiswa Kesehatan Masyarakat Student Research Journal Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam Neraca Manajemen, Akuntansi, dan Ekonomi Al-Istimrar: Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies Proceeding International Conference on Islamic Economics Community Services HUKUM EKONOMI ISLAM Edumaspul: Jurnal Pendidikan
Tuti Anggraini
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Student Research Journal

 1 
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan Pada Istiqamah Store Di Lhkosemauwe Intan Fitri Panisa Harahap; Tuti Anggraini; Kusmilawaty Kusmilawaty
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.693

Abstract

MSMEs have high potential for economic development, but this is not balanced by the quality of the MSMEs themselves. This can be seen from the lack of quality of recording and financial management which is not in accordance with applicable accounting standards, namely SAK EMKM. The purpose of this research is to determine the form of the Istiqamah Store financial report, to determine the application of SAK EMKM in preparing the Istiqamah Store financial report, and to determine the obstacles faced in preparing the SAK EMKM financial report. This research was conducted using qualitative methods with a descriptive approach. The location of this research was Lhoksemauwe. The data sources in this research are primary data and secondary data with data collection techniques namely observation, interviews and documentation and the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that Istiqamah Store has kept records and has prepared financial reports. The forms of financial reports made by Istiqamah Store are financial position reports and profit and loss reports. Istiqamah Store in recording and preparing financial reports is not yet in accordance with SAK EMKM, where it does not make notes to financial reports and the recognition, measurement and presentation of Istiqamah Store's financial reports is not fully in accordance with SAK EMKM. The obstacles faced are the owner's lack of knowledge of SAK EMKM, lack of human resources, not having an educational background in accounting and never having attended training related to preparing financial reports.
Co-Authors Abdul Kholid Azhari Ade Khadijatul Z. HRP Ade Sakila Ade Syafitri Ahmad Muhajir Ahmad Perdana Indra Ahmad Perdana Indra Ahmad Riyansyah Ahmad Sabili Yuhda Aida Sulam Tambak Alif Lailasari Saragih Alya Nabila Junaidi Ammy, Baihaqi Ananda Dwi Cahya Andri Soemitra Angga Syahputra Annisa Aulia Azzahra Annisa Karimah Karimah Annisa Putri Siregar Anriza Witi Nasution Anton Anton Aqwa Naser Daulay Ardi Prayetno Askur Hamid Nasution Asmiwarti Asmiwarti Asmuni Asmuni Asmuni Asmuni Asmuni Asmuni Asmuni Asmuni Atika Atika Pratiwi Audia Adinda Syafrani Ayu Sundari Ayu Wulandari S Tanjung Bunga Syafira Dalimunthe Burhan Hanafi Cantika Florentina Br Bangun Catur Aldiansyah Claudio Ramadona Dani Iskandar Dinda Anisa Dinda Rahayu Dini Syara Sagala Erwin Fitra Jauhari Fadhila Audi Ubay Fathia Zuhra Nasution Fatwa Nasya Al Hadi Fitri Fitriani Fitriani Fitriani Lestari Frida Yanti Sirait Handoko, Dodi Okri Hasnia Ananda Harahap Herlina Herlina Hilman Fauzi Harahap Ian Ian Alfian Icarestika Waluyani Indra Prawira Intan Fitri Panisa Harahap Irgi Iqbal Isna Maulida Kusmilawaty Kusmilawaty Laylan Syafina Lufriansyah Lufriansyah M. Ikhsan Harahap M. Yoga Pratama Harahap Maisyaroh, Elvira Marliyah Mawaddah Irham Muhammad Arif Muhammad Aulia Fajri Muhammad Fikri Adrian Muhammad Lathief Ilhamy Nst Muhammad Reza Iriawan Muhammad Syahbudi Muhammad Syawal Karo Muhammad Syukri Albani Nasution Mustapa  Khamal  Rokan Nabilla Amalia Nasution Nailul Muna Nanda Sholehah Nanda, Muhammad Rhenz Noveria Fradila Noveria Fradila Nur Atika Shofia Herman Nur Maghfirah Nurbaiti Nurbaiti Nurhayati Nurhayati Nuri Aslami Nurma Hasanah Nurselina Nasution Nurul Annisa Nurul Inayah Nurul Inayah Nusantri Yanti Popi Adiyes Putra Rahmat Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Raisa Muthia Syahrani Hasibuan Rakhmad Bahagia Rani Febriyanni Ridho Khairi Affandi Rika Umbaiyani Ritonga Riki Pranata Ririn Anjani Rangkuti Riska Dwi Prasasti Riski Khaliq Rizki Munaito Siregar Saparuddin Siregar Saragih, Fitriani Silalahi, Purnama Ramadani Simamora, Siti Anisa Siregar, Ajizah Syahfitri Sri Sudiarti Sri Wahyuni Sudirman Suparmin Syuhada Fela Yudha Tambunan, Khairina Tanjung, Tia Nava Utari Tapi Rumondang Sari Siregar Tasya Yustika Putri Tentiyo Suharto Tira Syahira Uci Roito Anggina Nst Vebry Andrian Vivi Novika Widy Hastuti Windi Mariska Suryani Siregar Yenni Samri Juliati Nasution Yunanda Dela zuhra, fathia Zuhrinal M. Nawawi Zulhasby Assidqy Nasution