Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Musriyah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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

Found 1 Documents
Search

 1 
Analisis Penyusunan Laporan Keuangan Berdasarkan Sak EMKM: Studi Kasus: UMKM Bumbu Rujak Manis Cak Mimin Surabaya Musriyah; Anita Carolina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2793

Abstract

MSME Rujak Manis Bumbu Cak Mimin is one of the MSMEs operating in the food sector located in the city of Surabaya and already has a simple financial report, but at this time the financial report needs to be re-examined whether it is in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities. Intermediate (SAK EMKM). This research aims to analyze the process of preparing financial reports for Micro, Small and Medium Enterprises (MSMEs) Bumbu Rujak Manis Cak Mimin based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used is qualitative with a case study approach. Data was obtained through in-depth interviews with business owners and direct observation of the process of consistently preparing their financial reports. Based on data analysis, the research results show that Cak Mimin's Sweet Rujak Bumbu MSMEs have not fully recorded their finances based on the Financial Accounting Standards for Micro, Small and Medium Entities. This is due to a lack of understanding and knowledge regarding Financial Accounting Standards from both workers and business owners.
Co-Authors Anita carolina