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All Journal Jurnal Penelitian Pendidikan Public Health of Indonesia JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA NERS Jurnal Pembangunan dan Kebijakan Publik JKKI : Jurnal Kedokteran dan Kesehatan Indonesia Jurnal Pengabdian Pada Masyarakat Public Health Risk Assesment Journal Jurnal Pembangunan dan Kebijakan Publik Aksyana : Jurnal Akuntansi dan Keuangan Islam
Dian Rosdiana, Dian
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Journal : Aksyana : Jurnal Akuntansi dan Keuangan Islam

 1 
ANALISIS FAKTOR IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN PADA UMKM BERDASARKAN SAK EMKM (Studi Kasus UMKM Manisan Mekar Sari Cianjur) Rosdiana, Dian; Nurdiani, Dini; Muslim, Buchori
Jurnal Akuntansi Vol 3, No 1 (2023): September
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/ajaki.v3i1.4655

Abstract

Penelitian ini bertujuan untuk mengetahui factor implementasi penyusunan laporan keuangan berdasrkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang telah ditetapkan dan mempermudah UMKM menyusun dan menyajikan laporan keuangan yang lebih sederhana dan mudah dipahami. Penelitian ini dilakukan pada UMKM Manisan Mekar Sari Cianjur, sebuah usaha yang membuat manisan dari aneka buah-buahan yang berdiri pada tahun 2011. Adapun penelitian ini merupakan penelitian lapangan yang menggunakan metode kualitatif deskriptif sumber data yang digunakan adalah data primer dan sekunder dengan Teknik koding, pengelompokkan, dan deskripsi pembahasan untuk dapat memperoleh narasi hasil analisispenelitian. Hasil penelitian ini menunjukan bahwa, system pencatatan keuangan UMKM Manisan Mekar Sari Cianjur dicatat secara manua dan masih sederhana, dikarekana pemilik belum memahami penyusunan laporan keuangan yang sesuai dengan standar UMKM serta belum adanya sosialisasi yang di terima terkait dengan SAK EMKM yang ditetapkan. Penelitian ini juga di harapkan dapat memberikan informasi bagi pemilik UMKM Manisan Mekar Sari Cianjur dalam mengimplementasikan penyusunan laporan keuangan berdasarkan SAK EMKM This study aims to determine the implementation factors for the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) that have been established and make it easier for MSMEs to compile and present simpler and easier to understand financial statements. This research was conducted on MSMEs Mekar Sari Cianjur, a business that makes sweets from various fruits that was established in 2011. This research is a field research which uses the qualitative descriptive method, the data sources used are primary and secondary data with coding techniques, grouping, and discussion descriptions to be able to obtain a narrative of the results of the research analysis. The results of this study show that, the financial recording system of Manisan Mekar Sari Cianjur MSMEs is recorded humanly and is still simple, because the owner has not understood the preparation of financial statements in accordance with MSME standards and there has been no socialization  received related to the established SAK EMKM. This research is also expected to provide information for MSME owners of Manisan Mekar Sari Cianjur in implementing the preparation of financial statements based on SAK EMKM
Co-Authors Agustina, Novi Aprianti, Dewi Arifin, M. Zaenul Buchori Muslim Choiriyah Choiriyah DINI NURDIANI Fitranto Arjadi Fuady, Dzicky Rifqi Ghazali, Muhammad Farid Gufron, Davis Hartomy, Eka Hastiaty, Ira Ayu Kango, Ikram Linggandani, Adi Makarim, Fahry Zainal Minar Indriasih Muhammad Hadi Nahraeni, Sutra Nissa, Wahdatun Nur, Yessie Septiani Oktaviani, Siti Paramasatya, Adhika Pasciana, Rostiena Pradapaningrum, Prima Gita Prima Dhewi Ratrikaningtyas Ramadhan, Danu Rizki Rois, Irfan Romdana, Dede Saadiah, Siti Sahrudin, Sahrudin Salimatussadah, Ayu Septiani, Putri Simbolon, Porman Tiurmaida Siswanto Agus Wilopo Solichah, Jamilatus Suhertika, Rita Sulaeman, Suhendar Sulistiana, Ilma Susilawati, Susilawati Widiawati, Windi Yudatmo, Unggul Yusrina, Naeli Zahrotul Maulidah