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All Journal Ekomania
Mochamad Fatchur Rohman
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Economics, Econometrics & Finance Other

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IMPLEMENTASI AKUNTANSI KEUANGAN BERBASIS SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN AGEN BRILINK : STUDI KASUS PADA CV. TIGA PERMATA Rievca, Savira; Mochamad Fatchur Rohman
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

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Financial statements have a function as a tool to regulate the management between income and expenses, analyze financial performance that can provide information related to financial position, to research profit or loss, and others that are used and manage finances so that they are used regularly. The purpose of this research is to find out how to apply and understand the accounting recording method for micro-entrepreneurs Agent Brilink CV. Tiga Permata and whether it is in accordance with the standards set by the government. FSA EWPA was established with the aim of facilitating entities without public accountability such as business in one accounting period. Agent Brilink CV. Tiga Permata was chosen as the research sample using convenience sampling method with qualitative descriptive analysis method. The results of this study indicate that the understanding of the staff and employees regarding the Financial Accounting Standards for Entities Without Public Accountability (FSA EWPA) is still very simple, due to the lack of knowledge of the staff and employees regarding the technical aspects of preparing financial statements based on FSA EWPA. The Brilink CV Tiga Permata agent feels that a financial report showing cash out, in and profit and loss is sufficient
SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT SPAREPART PADA CV. PREMIERE WOOD MANUFACTURING DI SIDOARJO, JAWA TIMUR Luluk Masluka; Soesilawati Soema Atmadja; Mochamad Fatchur Rohman
Ekomania Vol. 9 No. 3 (2023): April 2023
Publisher : Ekomania

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Abstract

This study aims to determine the credit sales accounting information system applied by CV. Premiere Wood Manufacturing and analyze whether the credit sales accounting information system is in accordance with the SOP (Standard Operating Procedure) applied by the company. The data used by the researcher is primary data, obtained from direct observation to the company and interviews with the sales department. The method used in this study uses a descriptive qualitative approach, which means that researchers identify problems with credit sales accounting information systems in CV. Premiere Wood Manufacturing.
Co-Authors Luluk Masluka Rievca, Savira Soesilawati Soema Atmadja