Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
All Journal Ensiklopedia of Journal Jurnal Akuntansi Kompetif Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Manajemen Dan Akuntansi Medan
ALQORNI, NISA
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi Kompetif

 1 
PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA PEKANBARU Nuraini, Nuraini; Piliang, Arfah; Alqorni, Nisa; Irawan, Candra; Rasmon, Rasmon
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2001

Abstract

The purpose of this study is to find out whether MSMEs in Binawidya District, Pekanbaru City have implemented SAK EMKM in compiling financial statements. The researcher used purposive sampling in obtaining research samples. Where the informants involved in this study are MSME owners/managers consisting of 35 business actors. Data collection was carried out by interview and documentation techniques. The result of this study is that the MSMEs studied have not implemented SAK EMKM in the preparation of financial statements. MSME actors only make business activity reports consisting of recording income and expenses in accordance with the understanding of each MSME owner.
Co-Authors Candra Irawan Nuraini Nuraini Nuraini Nurfitriani Nurfitriani, Nurfitriani Piliang, Arfah Putri, Femitri Eka RASMON, RASMON RIFAYANI, DESIYANTI TRIWAHYUNI, NADIA