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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Muhammad Ihsan Rangkuti
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Implementation Of Sak Emkm In The Preparation Of Financial Statements At Rumah Barbershop Msme Azwan Bastian; Muhammad Ihsan Rangkuti; Handriyani Dwilita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10670

Abstract

This study aims to apply the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for Rumah Barbershop MSMEs in South Binjai. Currently, the financial recording practices are still basic and limited to cash inflows and outflows, which prevents business owners from accurately identifying their financial position and profit or loss. This research employs a qualitative method with a descriptive approach through observation, interviews, and documentation. The findings indicate that Rumah Barbershop MSMEs have not implemented SAK EMKM due to limited accounting knowledge and resource constraints. Through transaction data analysis, this study prepares financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The implementation of this standard is expected to improve the quality of financial information, support more informed decision-making, and assist MSMEs in managing their businesses more effectively and sustainably.
Trend Analysis of Financial Ratios to Assess the Financial Performance of Construction Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nurhanipah Nurhanipah; Muhammad Ihsan Rangkuti; Nur Aliah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11011

Abstract

This study examines the financial performance of profitable construction companies in Indonesia through trend analysis of key financial ratios, namely liquidity, profitability, and solvency. The study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A descriptive quantitative method with a financial ratio trend analysis approach is employed to assess changes in financial performance and identify potential future financial risks. The findings reveal that PT Adhi Karya Tbk shows an increasing trend in both the current ratio and net profit margin; however, these ratios remain below generally accepted benchmark standards. In contrast, the company’s debt to asset ratio demonstrates a declining trend and has reached an acceptable level, indicating an improvement in capital structure. PT Total Bangun Persada Tbk experiences a declining trend in its current ratio, which does not meet liquidity standards, while its net profit margin recovers and shows a positive trend after a decline in 2022. Although its debt to asset ratio increases, it remains within a favorable range. PT Pembangunan Perumahan (Persero) Tbk records an improvement in its current ratio, reflecting better liquidity, but its net profit margin exhibits a downward trend. The company’s debt to asset ratio decreases but remains above 50 percent, indicating relatively high leverage. Overall, the financial performance of the three companies varies and has not fully met ideal financial standards, highlighting the importance of improving liquidity, profitability, and leverage management to strengthen financial stability and competitiveness in the Indonesian construction industry.
Co-Authors Azwan Bastian Handriyani Dwilita Nur Aliah Nurhanipah Nurhanipah