Jurnal Gici Jurnal Keuangan dan Bisnis
Vol 17 No 2 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada UMKM

Ichwan, Ichwan (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This study aims to determine the application of Mr. Suhali's MSME financial statements before using SAK EMKM and after using SAK EMKM. The rapid development of MSMEs in Indonesia, IAI has compiled financial accounting standards specifically for MSMEs, namely SAK EMKM. The existence of these standards makes it easy for MSME players to make accountable financial reports. However, there are still many MSME players who have not implemented SAK EMKM, one of which is Mr. Suhali. This research uses a qualitative descriptive approach. Primary data is data obtained from this research, using data collection techniques of observation, interviews, and documentation. This study obtained the results, namely the application of SAK EMKM to Mr. Suhali MSMEs by preparing financial reports on Mr. Suhali MSMEs. The financial statements include a statement of financial position, income statement, and notes to the financial statements

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Journal Info

Abbrev

jurnal-gici

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL GICI adalah jurnal keuangan dan bisnis yang menyajikan berbagai hasil penelitian baik berbasis pendekatan kualitatif maupun kuantitatif dan diterbitkan secara periodik semesteran (dua kali dalam setahun) di bulan Juni dan Desember. Scope Bisnis Akuntansi, Keuangan, Manajemen, Bisnis dan lain ...