Jurnal Scientia
Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)

IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO-ENTITIES IN THE PREPARATION OF FINANCIAL STATEMENTS

Darul Fahmi (Unknown)



Article Info

Publish Date
26 Aug 2023

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business activities that can expand employment opportunities and provide broad economic services to the community and can play a role in equalizing and increasing community income, encouraging economic growth, and participating in national development. Financial statements aim to analyze financial performance as a benchmark for providing information about a company's financial position and profit and loss, which is helpful for users of financial statements as economic decision-makers. This research is intended for MSME owners who still need financial reports. This research aims to help and facilitate MSME owners in compiling financial reports based on SAK EMKM. This research is a research using descriptive qualitative method. Data collection was carried out using observation, interviews, and documentation. Thus, this study shows that in carrying out its operational activities.

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Journal Info

Abbrev

pendidikan

Publisher

Subject

Education Mathematics

Description

Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, ...