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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen
Citra Helena Rahmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul Naila Syifa Azahra; Nensi Rahma Nor Hakiki; Citra Helena Rahmawati; Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.2980

Abstract

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada UMKM Pentol Kabul Naila Syifa Azahra; Nensi Rahma Nor Hakiki; Citra Helena Rahmawati; Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.2980

Abstract

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.
Analisis Penerapan Akuntansi Forensik dalam Mendeteksi Praktik Korupsi Dana Desa Tries Ellia Sandari; Citra Helena Rahmawati; Amelia Wardatus Rizki; Nesa Mia Kasandra; Nicho Candra Hariyanto Putra
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 3 (2026): Juli
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i3.868

Abstract

Korupsi dalam pengelolaan dana desa masih menjadi permasalahan serius di Indonesia karena dapat merugikan keuangan negara dan menurunkan kepercayaan masyarakat. Besarnya dana yang dikelola di tingkat desa sering kali tidak diimbangi dengan sistem pengendalian internal yang memadai, sehingga membuka peluang terjadinya kecurangan. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi forensik dalam mendeteksi korupsi dana desa serta faktor-faktor yang mempengaruhi efektivitasnya. Metode yang digunakan adalah pendekatan kualitatif melalui studi literatur dengan mengkaji berbagai jurnal, buku, dan laporan penelitian yang relevan. Hasil penelitian menunjukkan bahwa akuntansi forensik efektif dalam mengungkap kecurangan melalui analisis dokumen, penelusuran transaksi, dan pemeriksaan bukti keuangan secara mendalam. Berdasarkan konsep Fraud Diamond, kecurangan dipengaruhi oleh tekanan, peluang, rasionalisasi, dan kemampuan, dengan peluang sebagai faktor dominan. Namun, penerapannya masih menghadapi kendala seperti keterbatasan sumber daya manusia, lemahnya pengendalian internal, dan kurangnya dukungan regulasi.
Co-Authors Amelia Wardatus Rizki Naila Syifa Azahra Nensi Rahma Nor Hakiki Nesa Mia Kasandra Nicho Candra Hariyanto Putra Olivia Lovina Hermanto SRI RAHAYUNINGSIH Tries Ellia Sandari Trifena Hanayomi Sutanto