Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Performance : Jurnal Bisnis dan Akuntansi
Rahayu, Iqlima Amalia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD) Rahayu, Iqlima Amalia; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4544

Abstract

This research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM.
Co-Authors Lilis Lasmini Puspitasari, Meliana