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All Journal Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Marwah: Jurnal Perempuan, Agama dan Jender Sosial Budaya Journal of Economic, Bussines and Accounting (COSTING) Jurnal Tabarru': Islamic Banking and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Trias Politika Kutubkhanah Jurnal Penelitian Sosial Keagamaan Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Jurmas Azam Insan Cendikia BULLET : Jurnal Multidisiplin Ilmu PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Indonesian Journal of Social Sciences, Policy and Politics (IJSSPP)
Ikhwani Ratna
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Social Sciences

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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

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IMPLEMENTATION OF ACCOUNTING STANDARDS FROM THE PERSPECTIVE OF MICRO, SMALL AND MEDIUM ENTERPRISES Nasrah, Hidayati; Ratna, Ikhwani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.576

Abstract

This study explores the implementation of the Financial Accounting Standard of Micro, Small, and Medium Enterprises (FAS MSMEs), focusing on gaps in the financial reporting of MSMEs and the challenges faced by MSMEs. Qualitative descriptive methods analyze reporting habits, constraints, and understanding of MSME actors towards FAS MSME. The results show that many MSME actors have not adopted this standard due to limited knowledge, human resources, and awareness of the importance of accurate reporting. These conditions hinder financial transparency and access to formal financial services. This study suggests interventions such as training programs to improve financial reporting capacity and emphasizing the importance of MSME actors' awareness of accounting practices and professional support for compliance.
Co-Authors Ahdi, Wavi Yatul Ari Nur Wahidah Fransiska, Mutia Gustiana, Sela Hamidah Silvi Irdayanti Irdayanti Lisa Lisa, Lisa Mafella, Nadatul Marwati Marwati Mochammad Imron Awalludin Muhammad Syahril Muklis Muklis Muklis Nasrah, Hidayati Nurwahidah, Ari Suryadi, Nanda