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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Hanif Ramadhan
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Economics, Econometrics & Finance

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Laporan Keuangan UMKM Berdasarkan SAK EMKM di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Teuku Radhifan Syauqi; Destari Damanik; Hanif Ramadhan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.3862

Abstract

This study aims to analyze the process of preparing financial statements in Micro, Small and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). SAK EMKM is designed to make it easier for MSMEs to prepare financial reports in accordance with applicable accounting standards, so as to increase transparency, accessibility to financing, and better decision making. The research method used a qualitative-descriptive approach with data collection through interviews, observations, and document studies. The research subjects involved MSME actors from various business sectors located in the research area. The main focus is on business actors' understanding of SAK EMKM, challenges in its implementation, and perceived benefits.
Penyusunan Laporan Keuangan di SMK Muhammadiyah 08 Medan Teuku Radhifan Syauqi; Destari Nurlaila Damanik; Hanif Ramadhan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.42

Abstract

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.
Laporan Keuangan Pada UMKM di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Teuku Radhifan Syauqi; Destari Damanik; Hanif Ramadhan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.43

Abstract

The purpose of this study is two parts, namely: Assessing the obstacles that hinder businesses in implementing financial recording and difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). Preparing financial reports for Micro, Small, and Medium Enterprises (MSMEs). This study uses a qualitative method with a case study method. The conclusion is that the bag craftsman owned by Mrs. Indra Suriyanti has not been able to prepare financial reports and carry out the accounting cycle properly, this is due to the limitations of the owner as the person responsible for the finances of business activities who do not understand and the absence of human resources who are experts in the field of accounting to be involved in providing insight and training to the owner.
Co-Authors Destari Damanik Destari Nurlaila Damanik Teuku Radhifan Syauqi