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Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam Persekutuan: Studi Kasus pada Cipadas Coffee and Chill Fadly Ardiansyah; May Inggri Sihombing; Siti Rodiah
Jurnal Akuntan Publik Vol. 3 No. 2 (2025): Juni: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.993

Abstract

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Rentang Waktu 2019-2023 Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 3 No. 3 (2025): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2736

Abstract

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.
Penerapan SAK EMKM dalam Menyusun Laporan Keuangan UMKM pada Seblak Prasmanan Bunda Kota Pekanbaru Nurlita, Amelia; Rodiah, Siti; Ramadhani, Andini; Hayati, Syarifatul; Sarmila, Wingki
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.3992

Abstract

A standard known as SAK EMKM regulates MSMEs (Micro, Small and Medium Enterprises).finances. This research aims to apply SAK EMKM as a basis for preparing financial reports for Seblak Prasmanan Bunda MSMEs, which are MSMEs that have developed and should have prepared their financial reports based on SAK EMKM. However, in preparing it, they experienced difficulties or obstacles in preparing financial reports based on SAK EMKM. This research aims to find out and examine what obstacles MSMEs face in preparing simple financial reports based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The results of the research show that in preparing financial reports, MSME actors have not implemented SAK EMKM due to business actors never receiving socialization, minimal educational background of MSME actors, no regulations related to the implementation of SAK EMKM, low capital to employ expert staff in preparing financial reports and business facilities. Therefore, in this research, a simple financial report was created which can help MSMEs understand how to prepare financial reports based on SAK EMKM.  
Penerapan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada CV. Riau Jaya Group Hafizh Dzaky Hawari; Emi Vita Liani; Rizki Aryanto; Windy Nurramadani; Sri Cahyani; Siti Rodiah
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4020

Abstract

The purpose of this research is to analyze the application of the SAK EMKM Micro Entity Accounting Standards at the CV. Riau Jaya Group service bureau service company. This is due to companies’ concerns about data and a lack of knowledge about the importance of financial reports using SAK EMKM. The analysis in this research uses a qualitative descriptive method to determine the obstacles or problems faced by service bureau companies in implementing financial reports by SAK EMKM. Data collection techniques in this research were used using field research and documentation. The results of this research show that the CV of the service bureau company. Riau Jaya Group still uses financial reports manually.
Co-Authors Abdul Hamid Abdul Latif Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Afi Rachmat Slamet Afiandi, Ravi Agum Murtaib Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ahsanunnisa, Riska Ahyaruddin, Muhammad Al’Afif, Salim Aldiansyah, Yusufi Febran Alfin Nathanael Alvi Nabilah Alya Aqilla Amelia Amelia Amelia, Roaina Ameliya Ameliya Ananda, Sania Andhini Trihapsary Angellita, Putri Anggraeni, Lussy Anggraini, Fauziah Tiara Annisa Puteri Ilham Annisa Safitra Anriva, Della Hilia Ardianni, Ika Arief Pramudya Arina Nur Indriani Arno Adi Kuntoro Arvando, Rifa Asih, Asti Dwi Asnari, Muhammad Atika Fitriani Audi M, Neysa Aulia Diana Savitri Aulia Fitri, Aulia Aulia Rahmi Anasril Azani, Nazwira Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Budaya, Annisa Widya Bunga Puji Lestari Burnama, Nabila Siti Chaidar, Ana Nugranah Chairul Ichsan Chansyanah Diawati Cindy Fasabillah Putri Cindy Fredicia Putri Cindy Sri Wahyuni Citra, Yolanda Clara, Sondang Tri Dadang Saepuloh DAITIN TARIGAN Dara Kesumadewi Dea Elsani Devi, Ayu Aulia Devi, Helena Devinda Ramdani Dewi Kesuma Nasution Dhio Gon zales Dina Khairida Dinda Mustika Triwardani Dwi Kurniawati, Dwi Edi Suryadi Eka Oktariyanto Nugroho Elice Violeta Emi Vita Liani Endang Sri Wahyuningsih, Endang Sri Engla Anggraini Erma Nuril Fajriah Ersha Wiriani Safitri Erviana, Desti Evi Marlina Evi Marlina, Evi Evi Suryani Fadly Ardiansyah Fahrul Rahman Faizal Immaddudin Wira Rohmat Faradiva, Aulia Fatihah, Mutia Fatmawati , Nurul Febrianti Hasnah, Eicha Filia, Sarahana Fitrah Maharani Fredicia Putri, Cindy Gummah, Syifa'ul Habibi Habibi Hafizh Dzaky Hawari Harahap, Hilda Rahmadani Hardiansyah Putra Hariko Wayra HASANAH, ULFANIANATUL Hasna Lutfi Indriani Hayati, Syarifatul Hayyu, Dinda Amanah Herlina, Aftania Herlina, Saskia Hermia Gustina Heru Setiawan Hesniati, Hesniati Hesti Juliani Hj Ai Aisah Husaeni, Muhammad Ruslan Icha Nurfadhilla Ilham, Fakhrul Ilma Amelia Indah Dewi Permata Sari Indah Naibaho, Ester Agustina Indonesia, Indonesia Ine Hanisa Pratama Irfan Sudahri Damanik Irghi Edwin Afando Irham Falahudin, Irham Isnaini, Fadhillah Isranbidin Isranbidin Jannah, Siti Ifa Nur Jefri Jefri Jefri Joselevich, María Juliani, Hesti Julianti, Mira Julianti, Windi Jumarddin La Fua Junillah Erdianti Khadijah, Nyayu Khairunnisa, Firza Kharismha Fresty Khoir, Muhammad Yusril Kholipah, Wilda LALA JELITA ANANDA Laurencia Zennita Ledowikj, Felix Joel Lestari, Devi Widya Lestari, Silva Intan Lily Ervina Putri Linda Lovy Herayanti Lubis, Anisah Azzahra M. Fadliansyah Mairoza Mairoza Mairoza, Mairoza Maria Yunita Tianar Br Panjaitan Mariyamah, Mariyamah Marzelina Sintia Putri Masjuwita Aulia Munthe Masrika Puspa, Desi Maulana, Nanda Akmal May Inggri Sihombing Medikawati, Reny Meesy Anugrah Putri Mega Fatimah Rosana Melda Anjelia Melki Wijaya Mentari Dwi Aristi Mitra, Rifa Mivtahul Janati Rahmi Fajri Mizan Asnawi, Mizan Moh. Yahya Obaid Mohammad Farid Muhammad Ardiansyah Muhammad Richard Ginting Munda, Jesika Tiara murtaib, Agum Mustika Putri, Annie Mutiara Oktaviani Putri Nabila, Azarine Nadia Fathurahmi Lawita Nadia Fitri Ramadani Nadya Berlianti Naiya Aulia Putri Nanda Shafa Salsabila Nashwa Putri Nabila Nayla Riska Vania Nella Ayu Novia Nik Maheran Nik Muhammad, Nik Maheran Nik Nik Muhammad, Nik Maheran Nina Ariesta Nina Kadaritna Ningrum, Indah Sulistia Nova Damai Yanti Bancin Nur Azizah Nur Fitriana Nur Hajati Nurazila, Riska Nuri Novianti Afidah Nurliana, Maulidya Nurlita, Amelia NURMAYANI NURMAYANI Nurul Makkiyyah Oktavia, Zona Olipian Resky Pernando Palah Pangestu, R Ali Polshia, Rasi Pramudita, Ika Dwi Pratama Zurmauliriansyah, Rifzki Pratama, Ricko Sholeh Pratiwi, Nadila Hary Prawijaya, Septian Putra, Panca Hardian Putri Adilla Putri Fauzely Mulia Putri Nailah Azahra PUTRI WULANDARI Putri, Annie Mustika Putri, Cindy Fredicia Putri, Roza Eka Queen Shakira Azzahra R.Septian Armel Rafly Armazumi Rahayu Lestari Rahma Maulida Erizal Rahmadanti, Aulia Rahman, Fachtur Ramadhani Adinda Salsabilla Ramadhani, Andini Ramadhani, Nadia Thalia Ramashar, Wira Rani Zahra Ratna Komala, Ratna Rena Elpiana Reni Reni, Reni Reza Maulana Riana Aprilia, Riana Richard Ginting Rifqi Muzakki Ririn Melati Riyanto Riyanto Rizki Aryanto Rohman, Mutiara Indah Nur Rohmatullaili Roza Fitrialis Rusdi Rusdi Rusi Rusmiati Aliyyah Ruslan, Marsya Aliya Dini Sabrina Faylesia Saepudin, Joko Safnah Safnah Sahin, Arif Salsabilla Ronardi Saputri, Sri Wulan Sari, Dian Puji Puspita Sarifah Aini Hasibuan Sarmila, Wingki Satria, Muhammad Abil Sa’diyah, Maemunah Sekar Ayu Pramesti, Amelia Sembiring, Rinawati Septian, Raja Septiani, Sella Sholahuddin Sholahuddin Sihombing, Tasya Natali Siregar, Lisa Febriyanti Siti Samsiah, Siti Solehah, Umi Sri Cahyani Sri Legowo WD Sri Watini Sri Wulan Saputri Suci, Rama Gita Sudrajat, Muhammad Suhendro, Dedi Sukroyanti, Baiq Azmi Sulastri, Asri Sundayu, Niken Nindika Suriyanti, Linda Hatri Suryawati Susandi, Eko Sutomo, Mega Ani Syaharani Mutia Sinulingga Syihabul Millah, Muhammad Asep Tampubolon, Desi Putri Tika Rahmadani Triana Rosalina Noor, Triana Rosalina Triasyifa, Adjeng Vivi Ulviana Agustina Unik, Mitra Vania Adisty Hasibuan Vitantri, Vitantri Vito, Yulius Kristoforus Wahyu Sopandi Windi Julianti Windy Nurramadani Wira Ramashar Wulandari, Ratna Rizky Yanyan Mulyaningsih Yenrizal Yenrizal Yolanda Arsita Putri Yolanda Citra Yovanna Nabila Azzahra Yupi Yani Telaumbanua Yustin Giftiani Zumrotil Auliya