Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)

Analisis Penyusunan Laporan Keuangan Cabang UMKM X Berdasarkan SAK EMKM

Purba, Dea Natalia (Unknown)
Simanjuntak, Putri Christina (Unknown)
Khoirunnisa, Salsabila (Unknown)
Putri, Popi Andika (Unknown)
Permata, Irma Dwi (Unknown)

Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to analyze the Financial Report of UMKM X Branch Based on SAK EMKM. Financial reports are the result of the accounting process used to communicate financial data and business activities to stakeholders. There are various types of financial reports depending on the intent and purpose. This financial report has its important concerning the company's financial condition in general. In practice, financial reports must be prepared based on the applicable SAK. Analysis of factors that influence the perception of UMKM entrepreneurs regarding the importance of financial reports based on SAK EMKM needs to be carried out. These factors include the level of education of SAK EMKM, use of information technology, length of service, sales, and provision of information, and the ability to socialize

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

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

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...