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All Journal Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) BJRM (Bongaya Journal of Research in Management) JURNAL PARADIGMA: Journal of Sociology Research and Education J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hariany Idris
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Analisis Kesesuaian Output Web Aplikasi Booble.Id Dengan SAK EMKM Humairah, Nurul Alifa; Hariany Idris; Azwar Anwar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11617

Abstract

Penelitian ini bertujuan menganalisis apakah output pada aplikasi Booble.id telah sesuai dengan SAK EMKM dan variabel penelitian ini adalah kesesuaian output aplikasi Booble.id dengan SAK EMKM. Pengumpulan data menggunakan data primer berupa dokumentasi. Teknik analisis data yang digunakan adalah deskriptif kualitatif yang berdasarkan SAK EMKM. Hasil penelitian ini menunjukkan bahwa output web aplikasi Booble.Id tidak sesuai dengan SAK EMKM berdasarkan indikator yang digunakan antara lain laporan keuangan yang dihasilkan, informasi yang disajikan untuk setiap komponen laporan keuangan, dan informasi komparatif untuk setiap laporan keuangan yang dihasilkan.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM Pada Usaha Aisyah Loundry Amalia Susanti, Sheka; Hariany Idris; Mukhammad Idrus
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.712

Abstract

This study aims to assist in the preparation of financial reports for the Aisyah laundry micro business based on SAK EMKM. The focus of this study is to find out how the preparation of financial reports is carried out by the Aisyah laundry micro business based on SAK EMKM. This research method is descriptive qualitative. Data obtained by conducting interviews, and documentation related to the problems studied.  The results of the study concluded that: the preparation of financial reports carried out by the Aisyah Laundry Micro Business is still very inconsistent with the EMKM SAK because the recording of financial reports carried out is not in accordance with the accounting cycle and does not have a single type of financial report that is in accordance with accounting standards. This shows that the Aisyah Laundry Micro Business has not been able to measure the level of financial performance of its business
Co-Authors Abdul Rijal Alya Putri Ramadhani Amalia Susanti, Sheka Azwar Anwar Dunakhir, Samirah Dwi Dian Pratiwi Fachry Abda El Rahman Fajriani Azis H. Abd Rijal Humairah, Nurul Alifa M. Ridwan Tikollah Moh Nurisno Kurniawan Muhammad Azis Mukhammad Idrus Nur Indah Sari Riska Rahmat Sitti Hajerah Hasyim Sugito, Putri Sry Hermayanti Wanda Wanda