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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif
Elisabeth Lauboling
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Laporan Posisi Keuangan Umkm Peralatan Rumah Tangga Di Sidoarjo Pasar Permata Tanggulangin Sesuai Dengan Standar Akuntansi Keuangan-Entitas-Mikro, Kecil, dan Menengah (SAK EMKM) Yoga Hutama Wicaksana; Adeanto Putra Satyatama; Cholifatun Nisa; Nabil Sada Amarie; Sirilia Sesilma Jinate Ruben; Elisabeth Lauboling; Sri Rahayuningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2166

Abstract

Financial reporting is one of the important things in a large company or small business (UMKM). While MSMEs themselves have the meaning of micro, small and medium enterprises, MSMEs are regulated based on UUD No. 20 of 2008 concerning micro, small and medium enterprises. Mrs Emi Household Equipment Retail Store Business is part of the Micro Business or MSME which has many great opportunities to develop. However, in carrying out its business processes, financial recording and reporting are still in simple form (manual) even though they are computerized. This research aims to find out and help prepare financial reports for the Mrs. Emi Household Equipment Retail Store Business based on SAK EMKM. The research methods used in this research are descriptive and qualitative methods, because the related information and knowledge used in this research was obtained from direct interviews with micro business owners or MSMEs. In this research, the analysis model used is interactive analysis, which consists of 3 processes, namely data reduction, data presentation, and drawing conclusions. The results of this research can be concluded that the Mrs. Emi Household Equipment Retail Store has not implemented Financial Accounting Standards (SAK) in recording financial transactions, and has not implemented SAK EMKM in preparing financial reports. The preparation of financial reports in this research based on SAK EMKM was carried out by applying the accounting cycle, because it was felt that there was uncertainty in presenting information from previous periods, so the preparation was carried out prospectively using the accrual basic approach.
Penerapan Akuntansi Keberlanjutan Berbasis ESG dalam Pengidentifikasian Tanggung Jawab Lingkungan pada Dinas Pekerjaan Umum Bina Marga Kota Surabaya Elisabeth Lauboling; Marlinda Ina; Sirilia S.J Ruben; Titiek Rachmawati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.698

Abstract

The implementation of Environmental, Social, and Governance (ESG)-based sustainability accounting is gaining increasing attention in the public sector as an effort to strengthen transparency and accountability, particularly in environmental management. This study aims to examine how ESG-based sustainability accounting is applied in identifying environmental responsibilities at the Surabaya City Public Works and Highways Agency. The research used a qualitative approach, with data collection methods including interviews, observations, and documentation studies.  The research findings indicate that the application of ESG principles in financial management and operational activities is still in its early stages of development, particularly in environmental reporting. Efforts to identify environmental responsibilities have been implemented through various sustainable development programs, but they have not been optimally integrated into the existing accounting system. Several obstacles encountered include limited technical regulations, a lack of competent human resources, and the absence of uniform reporting standards. Therefore, strengthening policies and developing an ESG-based accounting system is necessary to enhance environmental accountability and support sustainable infrastructure development in Surabaya.
Co-Authors Adeanto Putra Satyatama Cholifatun Nisa Marlinda Ina Nabil Sada Amarie Sirilia S.J Ruben Sirilia Sesilma Jinate Ruben SRI RAHAYUNINGSIH Titiek Rachmawati Yoga Hutama Wicaksana