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All Journal INCOME: Indonesian Journal of Community Service and Engagement Jurnal Projemen UNIPA
Setiawan, Husein Tri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS LAPORAN KEUANGAN USAHA MIKRO, KECIL, MENENGAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA PELAKU USAHA DAGANG WARUNG DI ANGKRINGAN LESTARI Setiawan, Husein Tri; Jaeng , Wihelmina M. Yulia; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to examine the presentation of financial statements at the Angkringan Lestari food stall and to evaluate the preparation of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Entities for MSMEs (Micro, Small, and Medium Enterprises) operating at Angkringan Lestari. This research used a qualitative approach using the Miles and Huberman analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through observation, interviews, and documentation. The results showed that the financial recording system applied by the Angkringan Lestari MSME was very simple, limited to recording expenses, income, and debts. Consequently, the MSME faced challenges in preparing its financial statements, including the owner's limited understanding of Financial Accounting Standards for Micro, Small, and Medium Entities and the absence of dedicated staff responsible for financial statement preparation.
Pemahaman Legalitas dan Laporan Keuangan Usaha Mikro, Kecil, Menengah berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Pelaku Usaha Dagang Febrianus sale, Blasius; Setiawan, Husein Tri; Sola, Silivanus
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.806

Abstract

It is hoped that this service activity can support MSMEs in achieving good governance. In achieving good governance, MSMEs must have valid business legality and implement financial reports properly. This community service aims to provide understanding and strengthen the management of micro, small and medium enterprises (MSMEs) in terms of business legality and preparation of financial reports based on financial accounting standards for micro, small and medium entities (SAK EMKM). The method used in this PkM is presentation of material and training in the form of simulations and discussions. The material presented is legality and preparation of financial reports based on SAK EMKM. The PkM activity was carried out for one day on November 14 2023, with the activity participants being Toko Karya Sale which operates in the trading business sector. The results obtained from this activity are that MSME actors realize how important the legality of MSMEs is and MSME actors can know how to prepare MSME financial reports in accordance with the financial accounting standards for micro, small and medium entities (SAK EMKM).
Co-Authors Febrianus sale, Blasius Jaeng , Wihelmina M. Yulia Lamawitak, Paulus Libu Sola, Silivanus