Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks
Vol 30 No 3 (2023)

Sosialisasi dan Bimbingan Penyusunan Laporan Keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) kepada Pengelola UMKM

Silmi Silmi (Unknown)
Laura Amelia Triani (Unknown)
Berri Brilliant Albar (Unknown)
Indah Permata Suryani (Unknown)



Article Info

Publish Date
01 Sep 2023

Abstract

Financial reports are financial information about a business entity that must be prepared by business entity managers, including managers of Micro, Small and Medium Enterprises (MSMEs). The Indonesian Accountants Association sets two standards that MSMEs can use as guidelines in preparing their financial reports. The two standards are the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). MSME managers are free to choose both standards with the condition that they must be consistent in each report. Therefore, a webinar activity was needed for MSME managers regarding SAK ETAP and SAK EMKM. This webinar was attended by 52 participants from various MSMEs in Indonesia. The webinar implementation method consisted of 3 stages; (1) introduction of SAK EMKM, (2) applied of SAK EMKM, and (3) discussions. This webinar provided knowledge and information to MSMEs managers to be developed and applied in preparing financial reports for their MSMEs.

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Journal Info

Abbrev

jwa

Publisher

Subject

Computer Science & IT Medicine & Pharmacology Social Sciences Other

Description

Jurnal Warta Pengabdian Andalas (JWA) Jurnal Warta Pengabdian Andalas (JWA) is a scientific journal managed by LPPM Universitas Andalas. This journal accepts articles related to community services for Indonesian society in field of both life and social sciences. It is published four times in a year, ...