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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen, Bisnis dan Kewirausahaan
Ninik Anggraini
Universitas Islam Kadiri Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Laporan Keuangan Berbasis SAK EMKM sebagai Alat Evaluasi Kinerja Keuangan Perusahaan: Studi Kasus pada UMKM Marning Siung Mas, Desa Gabru Kecamatan Gurah, Kabupaten Kediri Jerina Shinta Devi; Akhmad Naruli; Ninik Anggraini
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6155

Abstract

This study examines the application of SAK EMKM as a financial performance evaluation tool in Marning Siung Mas MSMEs, Gabru Village, Gurah District. It focuses on how SAK EMKM improves financial report quality and performance evaluation through liquidity, solvency, and profitability ratios. Using a descriptive method with qualitative and quantitative approaches, the study compiles financial statements based on SAK EMKM, including journals, ledgers, adjustments, and financial reports such as profit and loss and financial position. The results show that Marning Siung Mas MSMEs have not fully implemented SAK EMKM standards. Although production costs are calculated systematically, selling prices are still based on market rates. The financial ratio analysis reveals a Current Ratio of 486% (healthy), a Debt to Equity Ratio of 13.9% (healthy), and a Return on Assets of 19.8% (unhealthy). This indicates that the company maintains strong liquidity and capital structure but has not yet managed its assets effectively to generate optimal profits.
The Impact of Fixed Asset Revaluation and Depreciation Methods on the Financial Statements of PT Panca Putera Galvalum Steel Rosalia anggi Barimbing; Ninik Anggraini; Muhammad Alfa Niam
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11684

Abstract

This study aims to analyze the effect of fixed asset revaluation and depreciation methods on the financial statements of PT Panca Putera Galvalum Steel. The depreciation methods examined include the straight-line method, the double-declining balance method, and the sum-of-the-years'-digits method. The results indicate that each depreciation method produces different depreciation expense values, thereby affecting the company's profit and the carrying amount of fixed assets. The double-declining balance method results in the highest depreciation expense, while the straight-line method produces the lowest depreciation expense. Furthermore, the revaluation of fixed assets reveals differences between the carrying amount and the fair value of the company's assets. Overall, both the depreciation methods and fixed asset revaluation have a significant effect on the company's financial statements, particularly on the value of fixed assets, depreciation expense, and company profit.
Co-Authors Akhmad Naruli Jerina Shinta Devi Muhammad Alfa Niam Rosalia anggi Barimbing