Article Per Year (5 Year)
p-Index From 2021 - 2026
2.875
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Muhammadiyah Jurnal Dinamika Akuntansi Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Science Majalah Ekonomi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Abdiraja JCA (Jurnal Cendekia Akuntansi) Jurnal Hukum Jurisdictie Improvement: Jurnal Manajemen dan Bisnis Sustainable : Jurnal Akuntansi Journal AK-99 Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Journal of Accounting and Financial Issue Journal of Manufacturing in Industrial Engineering & Technology Jurnal Pengabdian Masyarakat Widya Wiwaha Al-ihsan : Jurnal Pengabdian Agama Islam
Fitri Nuraini, Fitri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Muhammadiyah

 1 
ANALISIS PENERAPAN SAK EMKM PADA EMKM DI KAB. GRESIK DRIYOREJO Bihamdika, Bill; Nuraini, Fitri; Sa'diyah, Halimatus
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i1.2371

Abstract

Penelitian ini mengkaji penerapan SAK EMKM pada usaha Trash yang beroperasi di Gresik, dengan fokus pada penerapan penyusunan laporan keuangan. Adanya kendala yang dihadapi oleh Usaha Trash adalah kurangnya pengetahuan, pemahaman akuntansi dari pelaku usaha Trash. Dengan pentingnya perbaikan dalam praktik penyusunan laporan keuangan dan selanjutnya dilakukan adanya pendampingan untuk memudahkan pelaku usaha dalam memahami SAK EMKM.Pemanfaatan dalam penyusunan laporan keuangan bagi pelaku usaha EMKM selain diperuntukkan dalam pengajuan pinjaman juga akan meningkatkan transparansi, akuntabilitas dan keberlanjutan usaha.Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan SAK EMKM. Hasil penelitian menunjukkan bahwa usaha Trash telah melakukan penyusunan laporan keuangan berdasarkan SAK EMKM sesuai siklus akuntansi meskipun belum lengkap. Laporan keuangan yang disusun oleh Usaha Trash meliputi laporan laba rugi dan laporan posisi keuangan, dan belum menyusun catatan atas laporan keuangan yang isinya adalah kebijakan akuntansi dan penjelasan akun laporan laba rugi dan akun laporan posisi keuangan.Kata Kunci: SAK EMKM, Pengakuan, Pengukuran, Penyajian, Pengungkapan
ANALISIS PENERAPAN AKUNTANSI PENDAPATAN BERDASARKAN PSAK 72 Nuraini, Fitri; Melynda Sari, Tyasha Ayu
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2258

Abstract

The purpose of this study is to examine the income earned on online marketplace sales transactions according to PSAK 72. Starting from the process of recognizing and measuring revenue to presenting and disclosing it in the financial statements.The method used in this study is a qualitative method with a field study and literature study approach.The data processed is data that comes from observations, interviews, and documentation in the form of marketplace contracts, details of sales transactions for the February 2023 period, checking accounts, and financial reports for the February 2023 period. The results of the study show that the recognition and measurement of income carried out by PT XYZ has notin accordance with PSAK 72. This is because PT XYZ recognizes and records its revenue when an order is made, whereas according to PSAK 72 revenue can be recognized and recorded when the performance obligation has been declared complete.Besides that, PT XYZ also measures its income based on the selling price, not based on the transaction price.In the statement of changes in financial position, income that has not been received by PT XYZ is recognized as cash, whereas in PSAK 72 if the entity has completed its performance obligation, the amount of consideration that will become the right of the entity must be recognized and recorded as a contract asset.
Co-Authors A, Andrianto Abdul Haris Semendawai Ainiyah, Nurul Izzatun Alfiyan, Mohammad Andhika Cahyono Putra Andre Ridho Saputro Andrianto Andrianto Anto, Andri Beta Asteria Bihamdika, Bill Desipradani, Gita Dewi, Ervina Oktavia Dina Novita, Dina Fikri, Ananta Robbah Gita Desi Pradani Hadi Kusnanto Islamiati, Nanda Elfrida Isyanto, H. Puji Khunsa, Baterun Maftuh, M. Fadhli Zhafir Meirna Dewita Sari Muhammad Anas Mu’jizah, Faridatul Nurjanah, Ekawati Pendalungan, Diah Surya Pramudita, Marlingga Rieska Maharani, Rieska Rochmah, Alfi Choirur Sa'diyah, Halimatus Sabina Febiandini Arianto Saniyya, Rona Saputro, Andre Ridlo Sari, Tyasha Ayu Melynda Sa’diyah, Halimatus Soedjono Soedjono Subkhan, Muhammad Suhartono Syamsiar, Syamsiar Sya’ban, Ma’ruf Wuri, Pinilih Amerta Yani, Dini