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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Florentina Rusmawati
Faculty of Economy, Universitas Mercu Buana Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Are MSMEs Able to Prepare Financial Statements Following SAK EMKM? Zaenal Wafa; Florentina Rusmawati; Rochmad Bayu Utomo; Martinus Budiantara; Azfa Mutiara Ahmad Pabulo
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i2.3493

Abstract

Micro, small, and Medium Enterprises (MSMEs) are the most popular businesses by the Indonesian people and have large role, absorption of labor for the national economy. MSMEs grow and develop in areas rich with high natural and human resources rate but only 19.6% of MSMEs have implemented SAK EMKM in their financial record. The purpose of this study in Kalurahan Tridadi is to find understanding accounting, utilization of information technology, and socialization influence financial statements in MSMEs. This research uses quantitative methods with an associative approach. The study found that financial statements of MSME actors are prepared well, with socialization provided to help them understand and implement financial report preparation activities.
Co-Authors Azfa Mutiara Ahmad Pabulo Martinus Budiantara Rochmad Bayu Utomo Zaenal Wafa