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Analisis Penyusunan Laporan Keuangan Cabang UMKM X Berdasarkan SAK EMKM Purba, Dea Natalia; Simanjuntak, Putri Christina; Khoirunnisa, Salsabila; Putri, Popi Andika; Permata, Irma Dwi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.648

Abstract

This study aims to analyze the Financial Report of UMKM X Branch Based on SAK EMKM. Financial reports are the result of the accounting process used to communicate financial data and business activities to stakeholders. There are various types of financial reports depending on the intent and purpose. This financial report has its important concerning the company's financial condition in general. In practice, financial reports must be prepared based on the applicable SAK. Analysis of factors that influence the perception of UMKM entrepreneurs regarding the importance of financial reports based on SAK EMKM needs to be carried out. These factors include the level of education of SAK EMKM, use of information technology, length of service, sales, and provision of information, and the ability to socialize
Efektivitas Perencanaan dan Realisasi Program Penyediaan Air Minum dan Sanitasi Berbasis Masyarakat (Pamsimas) di Desa Kemang Indah, Kabupaten Kampar Khoirunnisa, Salsabila; Purba, Dea Natalia; Simanjuntak, Putri Christina; Putri, Annie Mustika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.651

Abstract

The study aims to evaluate the effectiveness of planning and implementation of PAMSIMAS programs in Kemang Indah Village, Kampar District. Qualitative data is collected through in-depth interviews with informants, participatory observations, and focus group discussions. The research results show that the PAMSIMAS program in Kemang Indah Village has realized and improved access to drinking water and sanitation. Most villagers now have access to safe drinking water and adequate sanitation. The PAMSIMAS program in Kemang Indah Village has effectively improved access to drinking water and sanitation.