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Journal : Jurnal Eksis

Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM UD Rezeki Ikan Laut Ningsih, Widya; Kadafi, Muhammad; Rahman, Abdul
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1093

Abstract

This research aims to find out what records have been carried out by UMKM UD Rezeki Ikan Laut and the application of SAK EMKM to UMKM Rezeki Ikan Laut. The type of research used in this research is qualitative research. The analytical tools used are; Qualitative Analysis of Miles and Huberman (1992) and SAK EMKM. Data collection methods are; Observation, Interviews and Triangulation (Sugiyona, 2022). Rezeki Ikan Laut was founded in 2015 and has adequate business activities but has not implemented SAK EMKM. This background is interesting to research regarding the implementation of SAK EMKM. SAK EMKM consists of three components, namely: financial position report, profit and loss report, and notes to financial reports. The results of the research show that there are recordings of sales and purchases at UMKM UD Rezeki Ikan Laut but they are notyet detailed and there are still several transactions that have not been recorded. This also shows that the UD Rezeki Ikan Laut MSME has not implemented SAK EMKM.
Co-Authors Abdul Rahman Ahmad Fauzi Sinuraya Akhmad Rifa'i Ali Ridho Amala Nurjanah Ananda, Aisyah Ananda Anas Fela Naibaho Anju Diah Natalia Panjaitan Aristianti, Aristianti Ariyani, Risma Artianta, Wenny Asriah Nurdini M. Asy’ari, Hasyim Asy’ari Azizah, Rohil Al A’yun, Dya Qurotul Baihaquey Gabreil Bangsawan, Muhammad Ali Barokah, Nadya Beta Marsaulina Dalimunthe, Nurzaidah Putri Danu Ardiansyah Desrani, Rinda Destrina Alin Sudarsono Desty Novry Lianty Devi Devi Devi Risma Doddy Setiawan Eddy Hermawan Hasudungan Eka Sari, Eka Elsa Kardiana Fadilah, Muhammad Ilham Farhan Fauzan Ahdaputra Febriyana, Kailah Fitri Yanti Fitria Anggraini Fitriya Fitriya Guna, Shubhan Tri Haddad, Maya Harahap, Asih Ester E.G Harefa, Meilinda Suriana Haugian, Rusniatri Hetti Melinda Purba Hilda Anjarsari Holiawati, Holiawati Idi Warsah Iin Rosini Ilvina Arfiza Indriani Nisja Irman Irman Iswadi Bahardur Joey Athana Sembiring Karina Karina Laili Fitri Yeni Lianty , Desty Novry Lianty, Desty Novry M. Ridha Syafi’I Damanaik Manullang , Beta Marsaulina Maulana, Kemas Muhammad Fadhlan Melani Astika Muhammad Kadafi Mukhammad Kholid Mawardi Myint, Aung Naibaho, Anas Fela Nofryanti Nurul Fatiyah, Nurul Panjaitan, Anju Diah Natalia Payamta Pratiti, Dian Prayogi, Septian Purba, Hetti Ratnaningsih, Sita Ratnaningsih Ratno Purnama Sari Refi Arzeti Ridho Alfaridzi RR. Ella Evrita Hestiandari Sabil, Ridho Sahala Fransiskus Marbun Sahala Fransiskus Marbun Sanjay Sharma, Sanjay Sari, Oca Paramita Sari, Vingkan Septian Prayogi Sevira Violita Shintia Malau Silvia Silvia Sisilia, Sisilia Syamsiar, Syamsiar Tengku Islamilzza Najib Utami, Imelia Putri Vita Nurliana Wahud, Fitria Wahyu Widarjo Warti Wartiningtyas Waryono Abdul Ghofur Wida Ningsih Wildan Izzulhaq Winarti Wulan, Ananda Ayu Y. Anni Aryani Yeni, Putri Zulkifli '