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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmiah Mahasiswa FEB JAWI : Journal of Southeast Asia Islamic Contemporary Issues Jurnal Wilayah dan Lingkungan PROCEEDING IC-ITECHS 2014 Jurnal Artefak Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Inovasi, Evaluasi dan Pengembangan Pembelajaran (JIEPP) Jurnal Bina Desa el-Madib: Jurnal Pendidikan Dasar Islam Journal of Information Systems and Management Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal PkM MIFTEK Padma: Jurnal Pengabdian Kepada Masyarakat Jeksyah Literasi: Jurnal Pendidikan Guru Indonesia e-Jurnal Inovasi Pembelajaran Sekolah Dasar Jurnal Penelitian Ilmu Pendidikan Indonesia Jurnal Ilmiah Pendidikan dan Keislaman Jurnal Ilmiah Plano Krisna Jurnal Ilmiah Arjouna Architecture and Environment Journal of Krisnadwipayana Argopuro: Jurnal Multidisiplin Ilmu Bahasa IIJSE Science and Technology: Jurnal Pengabdian Masyarakat Journal of Business Technology and Economics (JBTE) Riau Jurnal Teknik Informatika PITIMAS: Journal of Community Engagement in Health JPS (Jurnal Perbankan Syariah) Jurnal Generasi Tarbiyah: Jurnal Pendidikan Islam e-Jurnal Inovasi Pembelajaran Sekolah Dasar Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran Harmony : Jurnal Pembelajaran IPS dan PKN Argopuro : Jurnal Multidisiplin Ilmu Bahasa
Siska Amelia, Siska
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi, Manajemen dan Bisnis Digital

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Planning The Preparation Of Financial Statements Based On Sak Indonesia For Emkm In The Cake Business (Case Study On Jhonykwe) Amelia, Siska; Vegirawati, Titin; Dini, Maya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8795

Abstract

Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are prepared as a guideline so that small to medium-scale business actors can more easily prepare financial reports that meet standards. The main objective is to simplify the process of recording and reporting finances for MSMEs. Jhonykwe is one example of a home business engaged in the industrial sector, and this study focuses on how the accounting recording process and the preparation of its financial reports are carried out based on the provisions of SAK EMKM. This study uses a qualitative method with a descriptive approach, where data is collected through interviews, observations, and documentation from primary and secondary sources. Based on findings in the field, financial recording in Jhonykwe is still limited to cash inflow and outflow records and profit and loss reports, and has not fully followed the standards set out in SAK EMKM. This condition is caused by a lack of understanding of the preparation of financial reports and limitations in terms of human resources.
Co-Authors Acitra, Rina Ahmad, Febriani Aisa, Alfiatus Nur Annaria Magdalena Aqilla, Fayruz Niken Aref Vai, Aref Arifin, Jauhary Arthur Daniel Limantara, Arthur Daniel Asbari, Masduki Asep Deddy Supriatna Aulia, Jessica Amanda Aziz, Rifqy Fatah Al BUDI UTOMO, SETYO Budiman, Muhammad Akbar Daliani, Hanni Rizki Daniel S, Tumpal Daud, Muh. Dermawan, Rizky Dewi Ratna Sari Dika, Dika Dina Agustin, Dina Dini, Maya Dwi Fitriyanto Efendi, Angga Kusuma Farhan, Moch Fathoni, Moch Rizky Al Faturokhman, Irfan Febiani, Nandina Firmansyah Firmansyah Fitria , Venny Fitriani, Adina Fu’adin, Ahmad Guswandi Guswandi, Guswandi Handoyo Putro, Resi Hasmidyani, Dwi Hendar Hendrawan, Jajang Heni Sulistiani Huriyah Jesica, Jesica Khalisa, Nur Kirana, Mulan Helga Kusuma, Devi Kusyadi, Yudi Lenih, Lenih Lestari, Fauziah Ayu Lestari, Hardita Amalia Sri Ayu Marwah, Sofa Lailatul Masitoh, Imas Mayasari, Sarmi Meliana Muhammad Imron Rosadi Mulia, Elvira Mulyani, Neng Cici Muniaty Aisyah, Muniaty Nasihah, Arini Nugroho, Rakie Catur Nur Aini, Kisti Nurhaswinda Oetomo, Hars Pramana, Kus Purwitasari, Sofi Putri, Fadhilah Azzahra Wijaya Putri, Nanda Aulia Putri, Reinatha Aprilia Haryono Rahayu, Sang Ayu Putu Rahma, Taufik Rahmadani, Deby Rahmah, Tiara Anisa Rahman, Adi Arif Abdul Ramadan, Sahlan Sahrir Ramadhan, M Bintang Rizky Ramadhan, Raditya Pratika Rinjani, Cintia Ripaldi, Rifki Risa Marta Yati Safitri, Anita Salsabilla, Suci Aisyah Sari, Siti Lusi Mawar Sari, Tri Diana Saripin, Saripin Setyaningrum, Rahmita Sri Wahyuni Sugeng Kurniawan Suri, Siti Atikah Taryat Tasha, Emma Chelvica Tiara Noviarini, Tiara Tri Marlina Ulfatunnisa, Zahratul Aini Umami, Nila Niswatun vegirawati, titin Vinna Ameylinda Wahdini, Fauza Izza Wargadalem, Farida Ratu Wati, Desti Ambar Wijaya, Tomy Wiwik Handayani Yuisman, Dedi Yusuf, Syafruddin Yuwana, Ilham Zaini Dahlan Zakir, Supratman Zaqiyaturrohmaniah, Alfi