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Darul Fahmi
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Education Mathematics

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IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO-ENTITIES IN THE PREPARATION OF FINANCIAL STATEMENTS Darul Fahmi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business activities that can expand employment opportunities and provide broad economic services to the community and can play a role in equalizing and increasing community income, encouraging economic growth, and participating in national development. Financial statements aim to analyze financial performance as a benchmark for providing information about a company's financial position and profit and loss, which is helpful for users of financial statements as economic decision-makers. This research is intended for MSME owners who still need financial reports. This research aims to help and facilitate MSME owners in compiling financial reports based on SAK EMKM. This research is a research using descriptive qualitative method. Data collection was carried out using observation, interviews, and documentation. Thus, this study shows that in carrying out its operational activities.
Analysis of the internal control system for cash receipts and disbursements Darul Fahmi; Novita Dwi Frasutiyo
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

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This research describes implementing the internal control system for cash receipts and disbursements at the Purba Adhika Foundation. This research method uses primary data with observation, interview, and documentation data collection techniques; the analysis technique used in the research is qualitative description techniques. The Purba Adhika School Foundation is a special needs school that operates in education services. The results of this research found that the cash control system at the Purba Adhika Education Foundation still needs to be more effective and efficient. This can be seen by the absence of a financial function that regulates cash control, and financial reports are still centered on the Foundation. They have not been managed at each Purba Adhika School and still need to be fully managed. They are Using a computerized system.
Co-Authors Novita Dwi Frasutiyo