Jurnal Akuntansi Kompetif
Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)

PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA PEKANBARU

Nuraini, Nuraini (Unknown)
Piliang, Arfah (Unknown)
Alqorni, Nisa (Unknown)
Irawan, Candra (Unknown)
Rasmon, Rasmon (Unknown)

Article Info

Publish Date
07 Feb 2025

Abstract

The purpose of this study is to find out whether MSMEs in Binawidya District, Pekanbaru City have implemented SAK EMKM in compiling financial statements. The researcher used purposive sampling in obtaining research samples. Where the informants involved in this study are MSME owners/managers consisting of 35 business actors. Data collection was carried out by interview and documentation techniques. The result of this study is that the MSMEs studied have not implemented SAK EMKM in the preparation of financial statements. MSME actors only make business activity reports consisting of recording income and expenses in accordance with the understanding of each MSME owner.

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Journal Info
Jurnal Akuntansi Kompetif
Website

Abbrev

akuntansikompetif

Publisher

Komunitas Manajemen Kompetitif

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account ...