Article Per Year (5 Year)
p-Index From 2021 - 2026
4.296
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akubis: Jurnal Akuntansi dan Bisnis Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Nusantara Hasana Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen Riset Inovasi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak
Elyanti Rosmanidar
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : nusantara hasana journal

 1 
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN UMKM (STUDI PADA CAFE D’QAISAR) Abdul Manaf; Elyanti Rosmanidar; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 11 (2026): Nusantara Hasana Journal, April 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i11.2012

Abstract

This Study Aims To Analyze The Implementation Of Financial Accounting Standards For Micro, Small, And Medium Entities (SAK EMKM) In The Preparation Of Financial Statements At Cafe D’qaisar, Jambi City. This Research Uses A Descriptive Qualitative Method With A Case Study Approach. Data Were Collected Through Interviews, Observations, And Documentation. The Analysis Employed The Dean J. Champion Formula To Measure The Level Of Compliance.The Results Show That The Implementation Of Sak Emkm At Cafe D’qaisar Has Not Been Fully Carried Out. The Measurement Aspect Reached 100% Compliance, And The Recognition Aspect Reached 80%. However, The Presentation Aspect Only Reached 40% Due To The Absence Of Depreciation Expense Recognition And The Lack Of Notes To Financial Statements (Calk). The Main Obstacles Include Limited Accounting Knowledge Of The Owner, Focus On Daily Operational Activities, And The Perception That Accounting Standards Are Complex.Therefore, This Study Suggests The Use Of Digital Accounting Applications To Improve Financial Reporting Quality In Accordance With SAK EMKM.
Co-Authors ABDUL MANAF Agusriandi, Agusriandi Ahsan Putra Hafiz Ardiyansah Ardiyansah Asrita Rahayu Utari Ayu Gusniasari Beid Fitrianova Andriani Bella Arisha Bima Afandy Daulay Dian Kurniasih Wahyusari Efriyadi Efriyadi Eja Armaz Hardi Erwin Saputra Siregar Ferri Saputra Tanjung Fredean Fahenzi Kholid Habriyanto Habriyanto Heni Pujiastuti Khairiyani Khairiyani Laily Ifazah Lina Permata Sari M Randi Saputra M. Taufik Ridho Melvy Aulia Putri Nasution Mohammad Orinaldi muhammad ivan septian Nadia Sulistiawati Neneng Sudharyati Nina Marlina Nufitri Martaliah Nur Azizah Nur fahmi Nurfitri Martaliah Putriana, Marissa Rabaiyah Rahma Dwi Frasansyah Rahmat Budi Permana Rahmatang Rahmatang Rani Ariska Pratiwi Rina Hartati Rinta Okta Sari Rizky Ayu Ananda Solichah Tri Sugiharto Tsamarah, Niki Usdeldi, Usdeldi Wage Suratman Winda Rosalia Yenti Yuliana Safitri Zahratud Diniah