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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi : Transparansi dan Akuntabilitas Indo-Fintech Intellectuals: Journal of Economics and Business
Pau, Sarlin P. Nawa
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi : Transparansi dan Akuntabilitas

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH SEBAGAI DASAR PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM UD. SANGGADOLU, KOTA SOE) maak, ana yowester; Kerihi, Anthon S. Y.; Pau, Sarlin P. Nawa
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.13790

Abstract

The problem raised in this study is the recording of financial statements UD. Sanggadolu who is still doing the financial recording simply, not recorded in detail and not in accordance with current standards, in particular the Financial Accounting Standards of Micro and Medium Enterprises (SAK EMKM). The purpose of this research is to know the application of SAK EMKM as the basis of the preparation of the financial report of UMKM UD. Sanggadolu. The form of financial report based on SAKEMKM is the profit loss report, financial position report and records on financial reports. This research uses qualitative descriptive research methods, a kind of case study. The research informant is the owner of the UD. Sanggadolu, Bendahara and one of the staff of UD. Research is carried out through four stages, namely: data collection, data reduction, data presentation, and conclusion drawing. Based on the results of research related to the preparation of the financial report of UD. Sanggadolu based on EMKM SAK by adjusting the conditions of the existing transactions, the research results show that the elaboration of financial reports based on SAK EMKM is effective and accurate in achieving the objectives of business development, one of them through financial reports. With the financial statements that have been made, the owners can develop and expand their business more than the current conditions.
PERAN INSPEKTORAT KABUPATEN TIMOR TENGAH SELATAN DALAM MELAKUKAN PENGAWASAN PENGELOLAAN KEUANGAN DANA DESA PADA KECAMATAN KOTA SOE Taneo, Ovi Yuvita; Pau, Sarlin P. Nawa; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.14395

Abstract

This research aims to determine the role of the South Central Timor Regency Inspectorate in supervising financial management of village funds in Soe Citysub-district. The data used in this research was obtained using interviews and field observation methods. This research uses a qualitative research approach. The informants in this research were the auditor at the Inspectorate of South Central Timor Regency, the village head and the staff in Kuatae village and Noemeto Village, Soe City sub-district. This research focuses on the role of the inspectorate with research points including the role of regional inspectorates, supervision and village funds. The analytical method used is the method developed bye Miles and Huberman (1984) with the Nvivo Software tool. The result of this research state that the role of the regional inspectorate in supervising village funds in Kota Soe sub-district is more focused on training to minimize the occurence of misappropriation of village funds.
Co-Authors Adha, Adha Dethan, Minarni A. Ga, Linda Lomi Kerihi, Anthon S. Y. maak, ana yowester Muga, Maria Prudensiana Leda Novi Theresia Kiak Pello, Marco Adrian Taneo, Ovi Yuvita Wila, Novelia H. R. Here