Journal of Ekonomics, Finance, and Management Studies
Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Implementasi Pencatatan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan-EMKM pada Kecamatan Medan Barat

Iqbal Rusli (Unknown)
Isra Hayati (Unknown)

Article Info

Publish Date
11 Oct 2024

Abstract

This study aims to observe the implementation of recording financial reports on a Micro, Small and Medium Entity basis (SAK EMKM) among MSMEs in West Medan District. This study used a qualitative method to collect data from interviews at three types of businesses: Ayam Penyet, Gado-gado, and Soto Ayam. This study shows that limited understanding of accounting and lack of literacy regarding SAK EMKM are the main obstacles in implementing financial reports on the basis of SAK EMKM

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Journal Info
Journal of Ekonomics, Finance, and Management Studies
Website

Abbrev

elmal

Publisher

Universitas Muhammadiyah Gresik

Subject

Religion Economics, Econometrics & Finance

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...