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All Journal Jurnal Akuntan Publik Jurnal Ekonomi, Akuntansi dan Perpajakan
Hafizh Dzaky Hawari
Unknown Affiliation
Economics, Econometrics & Finance

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Penerapan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada CV. Riau Jaya Group Hafizh Dzaky Hawari; Emi Vita Liani; Rizki Aryanto; Windy Nurramadani; Sri Cahyani; Siti Rodiah
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4020

Abstract

The purpose of this research is to analyze the application of the SAK EMKM Micro Entity Accounting Standards at the CV. Riau Jaya Group service bureau service company. This is due to companies’ concerns about data and a lack of knowledge about the importance of financial reports using SAK EMKM. The analysis in this research uses a qualitative descriptive method to determine the obstacles or problems faced by service bureau companies in implementing financial reports by SAK EMKM. Data collection techniques in this research were used using field research and documentation. The results of this research show that the CV of the service bureau company. Riau Jaya Group still uses financial reports manually.
Analisis Perilaku Kecurangan (Fraud) Tenaga Kerja UMKM terhadap Keberlangsungan Usaha: Studi Kasus pada UMKM HJ.GUS BUSANA Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1390

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.
Co-Authors Abda Abda Emi Vita Liani Rifqi Muzakki Rizki Aryanto siti rodiah Sri Cahyani Windy Nurramadani