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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi IJEMA
Muhammad Raihan
Universitas Pendidikan Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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SAK EMKM sebagai Pilar Akuntansi UMKM: Studi Kasus pada Mayeng Kopi Muhammad Aji Al-Fauzan; Muhammad Raihan; Shafira Rizky Anzani; Talitha Alzena; Wildan Arif Purnama; Fitrina Kurniati
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 12 (2024): IJEMA - Desember 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia telah menunjukkan tren positif selama beberapa dekade terakhir. UMKM menjadi tulang punggung ekonomi Indonesia dengan kontribusi signifikan terhadap produk domestik bruto (PDB) dan penciptaan lapangan kerja. Menurut data Kementerian Koperasi dan UKM, UMKM menyumbang lebih dari 60% PDB Indonesia dan menyediakan lebih dari 90% lapangan kerja di sektor swasta. Namun, masih banyak pelaku UMKM yang belum memahami pentingnya pencatatan keuangan yang baik, yang berdampak pada kesulitan dalam mengukur kinerja usaha serta merencanakan perkembangan bisnis. Pada umumnya, pencatatan keuangan bagi UMKM masih dilakukan secara manual atau bahkan tidak dilakukan sama sekali, sehingga mereka sulit mengetahui arus kas, laba rugi, serta modal yang dimiliki. Sampel dari penelitian ini berasal dari sebuah UMKM di Bandung yaitu Coffeshop Mayeng kopi. Metode penelitian yang digunakan adalah analisis observasi lapangan dengan pengumpulan data keuangan secara langsung dan real. Hasil dari penelitian menunjukkan bahwa terdapat permasalahan pada persediaan yang ada karena pencatatan tidak dilakukan berdasarkan SAK EMKM. Pembahasan dari penelitian ini menyoroti penerapan SAK EMKM yang tidak sesuai mampu mempengaruhi tingkat kekurangan persediaan dan penyusutan
Manual Dan Komputerisasi: Manakah Yang Lebih Efektif Dalam Penerapan Siklus Akuntansi Miza Armayra; Elsa Suryanovianti; Muhammad Raihan; Nasywa Syahidah; Reynaldi Farid; Heni Mulyani; Rama Wijaya Abdul Rozak
Akuntansi Vol. 2 No. 2 (2023): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.256

Abstract

The Industrial Revolution makes technological developments move quickly beyond human control. In its development, technology is able to change various sectors, one of which is the education sector in learning accounting at the SMK level. Through the presence of this technological development, accounting learning can be done in two ways, namely manual application and computerized application. The purpose of this study is to analyze manual and computerisation: which is more effective in the application of the accounting cycle. This research uses test and questionnaire methods to obtain data and uses literature studies from relevant previous research. In this study, the variables studied were the application of the Manual accounting cycle and the Computer-based accounting cycle variables. The subject of analysis that was compared was all students of class X AKL 4 who attended SMKN 1 Bandung City. The results of this study are that the application of the accounting cycle manually is still used because the basic concepts of the accounting cycle are still learned and more easily understood by students and in terms of costs also does not require large costs. The application of the accounting cycle by computer is more effective and efficient in processing data. The lack of accuracy and untidy workmanship is a weakness in the application of the accounting cycle using the manual method. Having the ability to operate a computer is a weakness in the application of a computerized accounting cycle, therefore the application of a computerized accounting cycle is more complex besides that not everyone is also able to have access to a computer.
Co-Authors Elsa Suryanovianti Kurniati, Fitrina Miza Armayra Muhammad Aji Al-Fauzan Mulyani, Heni Nasywa Syahidah Rama Wijaya Abdul Rozak Reynaldi Farid Shafira Rizky Anzani Talitha Alzena Wildan Arif Purnama