Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Management, Economic and Accounting
Lidia Arlini Nasution
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Application of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities in Citrus MSMEs Pressing Pak Ali Lidia Arlini Nasution; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was carried out on Pak Ali's Orange MSMEs in Medan City with the aim of analyzing the application of the preparation of financial statements based on SAK EMKM. This study uses a qualitative descriptive approach with data collection techniques in the form of literature studies, interviews, observations, and documentation. The data used consisted of primary data and secondary data. The results of the study show that Pak Ali's Orange MSMEs have not implemented financial recording in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) because business owners still do not understand these standards. Some of the obstacles faced include the owner's lack of understanding of SAK EMKM, the assumption that the preparation of financial statements is not important, and the absence of employees who have an accounting background. In addition, the absence of socialization from related agencies causes business owners to not realize the importance of implementing SAK EMKM. As a result, financial recording is still simple and only includes sales transactions, revenues, expenses, and profits without the preparation of income statements, financial position statements, and records of financial statements in accordance with applicable accounting standards.
Co-Authors Junawan Junawan