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All Journal International Journal of Electrical and Computer Engineering Jurnal Pendidikan Jasmani Indonesia Medikora: Jurnal Ilmiah Kesehatan Olahraga INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Jurnal Ekonomi dan Kewirausahaan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Pixel : Jurnal Ilmiah Komputer Grafis Elkom: Jurnal Elektronika dan Komputer Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Journal of Economics, Business, & Accountancy Ventura Jurnal Keolahragaan Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pembangunan Daerah BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Jurnal STIE Semarang (Edisi Elektronik) Competitive Jurnal Akuntansi dan Keuangan Jurnal Tekno Kompak Jurnal Ilmiah Akuntansi Manajemen JURNAL EKSBIS Jurnal Pengembangan Penyuluhan Pertanian ZIRAA'AH MAJALAH ILMIAH PERTANIAN JOSSAE (Journal of Sport Science and Education) Jurnal Pendidikan dan Kewirausahaan Jurnal Penelitian Peternakan Terpadu Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmiah Wahana Pendidikan International Journal of Robotics and Control Systems Jurnal Abdi Masyarakat Saburai (JAMS) Wasana Nyata Majalah Ilmiah Olahraga (MAJORA) Journal Of Human And Education (JAHE) Edukasia: Jurnal Pendidikan dan Pembelajaran Jotika Journal in Management and Entrepreneurship West Science Interdisciplinary Studies WASANA NYATA West Science Interdisciplinary Studies Jurnal Pengabdian Masyarakat Berkarya Journal of Technology Informatics and Engineering JEBD Journal of Regional Economics and Development JUAN: Jurnal Pengabdian Nusantara Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Manajemen Kewirausahaan dan Teknologi Jurnal Kawistara Prosiding Seminar Nasional Keguruan dan Pendidikan (SNKP)
Sumaryanto Sumaryanto, Sumaryanto
Pusat Analisis Sosial Ekonomi dan Kebijakan Pertanian
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Journal : JUAN: Jurnal Pengabdian Nusantara

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (KOPERASI MAHASISWA UNIVERSITAS AHMAD DAHLAN) Pradana, Cipto; Putri, Aulia Diana; Sumaryanto, Sumaryanto
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i3.151

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in driving economic growth, especially at the local and rural levels. One of the main challenge in managing MSMEs in Indonesia is the low adoption of accounting practices that comply with standars, which affects the quality of the financial report procudec. This study aims to examine the application of accounting in the Ahmad Dahlan University Student Cooperative (Kopmart UAD) MSMEs, as well as to evaluate the effectiveness of the financial report preparead in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is descriptive qualititative with a case study approach. The reaserch result show that althought Kopmart UAD has conducted Financial recording, its implementation is still manual and not systemic. This result in less accurate financial repost and complicated the bussines evaluation process. Therefore, an increase in human resourch capacity and the development of a recording system that meets standards is necessary so that financial reports can support sustainbility and appropriate decision-making in bisiness management.
Co-Authors A. Faroby Falatehan Abiyyu Amajida Abrori, Rifki Adi Penawan, Adi Aditiani, Clarisa May Aditya, Aji Rangga Agung, Alvian Dhian Agus Kristiyanto Agustiani, Mala Ahmad Nasrulloh Aji, Kunto Andik Prakasa Hadi Andri, Bryan Shafryzal Angelika, Helvyn Anja Robbi Dini Antoni, Muhammad Sigit Apino, Ezi Aris Fajar Pambudi Aris Tri Haryanto Arlinwibowo, Janu Asngari, Asngari Batubara, Angella Ananta Berlian, Miftah Okta Budi Wijayanto C. Kifli, Gontom Cerika Rismayanti, Cerika D. Suretno, Nandari Dadan Permana Dani Sasmoko Danny Eka Wahyu Saputra Darwin Dayo, Falahi Dharma, Edy Diptaningsari, Danarsi Dwi Priyanto Dwi Rachmina Edi Wibowo Edwin Zusrony Elly Arliani Endang Saryanti erdiansyah erdiansyah, erdiansyah ERNI WIDAJANTI Faidillah Kurniawan Fakhrurozi, Zaza Afnindar Fakhrurozi5, Zaza Afnindar Febidayanti, Ersa Regita Gibson Manalu Hadi Suyono Handayani, Asih hartawan, hartawan Haryanti Haryanti HENDRATNO Heri Retnawati Heru Subekti Hidayat, Dimas Rahmat Himmawati Puji Lestari Ibrahim, Zulfa Safina Imaliya, Tri Indah Prasetyawati Tri Purnama Sari INDARTI, TITIK Indriyadi, Indriyadi Jailani Jailani Jarot Dian Susatyono Joko Daryatmo Jurkani, Jurkani Kana Hidayati Kardanova, Elena Kassymova, Gulzhaina Kuralbayevna Khaira, Nurul Khoirunnisa, Asma Kisno Lantip Diat Prasojo M Syarif Husen M. Rafi Magriyanti, Arie Atwa Manihuruk, FransFile Marhab, Doni Marjam Desma Rahadhini Marlina Sihombing, Humiras Betty Mathilda Susanti Maulan, Puteri Anindya Mawardi, Rahadian Maya Utami Dewi, Maya Utami Meidaliyantisyah, Meidaliyantisyah Muhammad Adnan Muizzamith Muhammad Furqon Hidayatullah Muhammad Nur Syuhada Nani Irma Susanti Natasia Tirsa Amanda Nino Gilang Septiawan Novita Putri, Erlinda Novitasari, Erliana Nugroho, Aris Sarwo Nurmalita, Putri Nurmana, Ayyub Hamdanu Budi Nuryanto Nuryanto Nusantara, Bayuk Perdana, Satya Pradana, Cipto Pratita, Mutya Paramita Purwati Purwati Putri, Aulia Diana Qosidah, Nanik Rachmawati, Restia Nur Radityo Pramoda Rafika Salamah, Isna Rahayu Triastity Ratnawati, Tika Retna Qomariah Retno Susanti Ricadonna, Nadia Adriane Riky Dwihandaka Rina Ani Sapariyah Robet Asnawi Rosyada, Munaya Nikma S Siswanto Sakti, Muhammad Lintang Damar Samsul Hadi Satiranandi Wibowo, Firdaus Amruzain Septinda Rima Dewanti Setiyo Adi nugroho Setiyo Prihatmoko Setyaningsih Setyaningsih, Setyaningsih Shafitri, Nensyana sherly sherly Sigit Nugroho SITI KHOLIFAH Slamet Riyadi Slameto Slameto Soniya, Tri Sotlikova, Rimajon Suci, Gadis Prasetiya Sumarjo Sumarjo, Sumarjo Sumaryanti Sumaryanti Sunaryo Sunaryo Supriadi, Candra Susanti, Nani Irma Suyoko, Yohanes Tri Hariyanto Tuanaya, Rugaya Utama, Heriyanta Budi Utami, Meitha Tyas Veliyanti , Reni Wahyu, Danny Eka Wahyuningsih, Hartati Dyah Wardono, Budi Widajati, Erni Widitya, Asna Ayu Wijayanto, Thomas Witanto, Aurelia Calista Wylis A, Ratna Yanuar Rachman Sadewa Yaumidin, Umi Karomah Yofhi Septian Panglipurningrum Yuli Fitrianto Yuni Wulandari Yusuf Sutanto Zaenal Mustofa Zahara Zahara Zakiyah, Nadiya Fikriyatuz