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All Journal The Academy Of Management and Business (TAMB)
Amalia Zulfat
Universitas Alma Ata
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Application of Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on Financial Accounting Standards of Micro, Small and Medium Entities (SAK-EMKM) Rosa Nikmatul Fajri; Amalia Zulfat; Marsuking Marsuking; Kusumaningdiah Retno Setiorini
The Academy Of Management and Business Vol 1, No 3 (2022): Oktober
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.32 KB) | DOI: 10.55824/tamb.v1i3.202

Abstract

The purpose of this study is to provide input in the preparation of Optima Digital Printing financial statements to comply with Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM). The method used in this study is a qualitative method. The data used are primary data and secondary data, in primary data researchers make observations and interviews and SAK-EMKM. Secondary data is documentation obtained from the financial statement data of Optima Digital Printing. The result of this study is that Optima Digital Printing does not apply financial statement recording standards in accordance with SAK-EMKM in its financial statements. 
Co-Authors Kusumaningdiah Retno Setiorini Marsuking Marsuking Rosa Nikmatul Fajri