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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Riset Akuntansi dan Portofolio Investasi
Sardjono, Olivia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penerapan Standar Akuntansi Keuangan Entitsas Mikro, Kecil dan Menengah (SAK-EMKM) Pada Usaha Mikro Bakso Tenes Pasuruan Di Manado Murniyati; Elim, Inggriani; Sardjono, Olivia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.52469

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Micro, Small and Medium Entity Financial Accounting Standards) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in MSME financial reporting which is effective from 1 January 2018. This study aims to determine the application of SAK EMKM to the Bakso Tenes Pasuruan micro business in Manado. This type of research is a qualitative research with a descriptive method approach. The results of the research on the financial records of Bakso Tenes Pasuruan are still simple, owners and employees have not carried out recording activities and preparation of financial reports. In the financial statements of Bakso Tenes Pasuruan which were compiled by the author based on SAK-EMKM, there are 3 reports, namely a statement of financial position, a statement of profit and loss and a report of notes on financial statements which provide information about an explanation of the value of an item presented in the financial statements.
Penerapan Transparansi dan Akuntabilitas dalam Pengelolaan APBDes pada Desa Munte Kecamatan Likupang Barat Kaaro, Resindi Elisabet; Morasa, Jenny; Sardjono, Olivia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.324

Abstract

Transparency and accountability are open to all. The results of services are fully accountable. The objective of this research is to ascertain how the principles of transparency and accountability are implemented in the management of the APBDes in Munte Village, West Likupang District, North Minahasa Regency. This research used a qualitative approach and descriptive analysis as the analytical method. The research findings are clear: the implementation of transparency and accountability in APBDes management in Munte village, West Likupang subdistrict, has partially gone well. The management of the village income and expenditure budget is in accordance with Permendagri number 20 of 2018 concerning management at every stage of the planning, implementation, administration, reporting and accountability. Several aspects of the planning, implementation, administration, reporting and accountability of finances are not yet appropriate due to inadequate human resources.
Co-Authors Inggriani Elim Jenny Morasa Kaaro, Resindi Elisabet MURNIYATI