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All Journal Manajemen Bisnis dan Keuangan Korporat
Langi, Louis Crisitofel
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Economics, Econometrics & Finance Social Sciences

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Journal : Manajemen Bisnis dan Keuangan Korporat

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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro di Apotek Manggala Jaya Manado Langi, Louis Crisitofel; Elim, Inggriani; Latjandu, Lady
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.280

Abstract

Financial accounting standards for micro, small and medium entities (SAK EMKM) are standards specifically for MSMEs. This research aims to analyze how SAK EMKM is implemented in the Manggala Jaya Pharmacy micro-enterprise. The research method used is descriptive qualitative. The results of the research show that Manggala Jaya Pharmacy only makes one financial report, namely a profit and loss report which is not in accordance with SAK EMKM, this is due to the lack of knowledge of human resources at Manggala Jaya Pharmacy regarding accounting science and also understanding of making financial reports in accordance with standards. The results of preparing financial reports in accordance with SAK EMKM are financial position reports, profit and loss reports, and notes to financial reports.
Co-Authors Inggriani Elim Latjandu, Lady