Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 1 No. 4 (2023): August 2023

Implementation of Sak Etap in Tangkit Baru Jambi Agrotourism Msmes

Khoirany (Universitas Jambi)
Wiwik Tiswiyanti (Universitas Jambi)
Reni Yustien (Universitas Jambi)

Article Info

Publish Date
31 Aug 2023

Abstract

This study aims to determine the application of accounting based on SAK ETAP to UMKM Agrotourism in Tangkit Baru Village. This qualitative descriptive study analyzed the results of the interview process and the research instruments that were distributed. The results of this study found that the UKM Agrotourism in Tangkit Baru Village had not fully implemented financial accounting based on SAK ETAP. There are internal factors and external factors that underlie this. The internal factor is due to their lack of understanding regarding accounting records based on SAK ETAP. While the external factor is the lack of supervision from related institutions

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Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...