ANALYSIS OF THE IMPLEMENTATION OF EMKM FINANCIAL ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL REPORTS ON MSMEs, MICRO, SMALL AND MEDIUM ENTITIES (CASE STUDY OF STRAWBERRY DELIGHT IN CIREBON CITY)

Kokoh Nopangga, Surono Surono, Endah Nurhawaeny K, Fitriya Sari, Taufik Aziz

Abstract

Analysis of the Implementation of EMKM Financial Accounting Standards in Preparing Financial Statements for MSMEs (Case Study of Strawberry Delight in Cirebon City). Essay. This study aims : (1) to determine the implementation of MSME financial reporting in accordance with SAK EMKM. (2) This is to determine how to prepare MSME financial reports in the context of Implementing SAK EMKM. (2) To find out the obstacles faced by MSME actors and provide solutions in the context of implementing SAK EMKM. The correct accounting cycle has not been implemented by MSME management. This research is a qualitative research using nterview and documentation data collection techniques. The results of this study indicate that Strawberry Delight has not implemented the preparation of financial statements in accordance with SAK EMKM. Management's ignorance of SAK-EMKM is required in preparing the financial statements of the entities they manage or the businesses they operate.
Keywords: Application of SAK EMK; Preparation of Financial Report ; SAK EMKM Standards

Full Text:

PDF

References

Anna, Y. D. (2011). Analisis Penerapan Akuntansi dan Laporan Keuangan pada Usaha Kecil dan Menengah- Sentra Industri Kaos di Jawa Barat (Proceeding pada Seminar Nasional Perkuatan UMKM Sebagai Leading Sector Perekonomian Indonesia). Institut Manajemen Telkom (IMT) .

Data, C. S. (2020). Data Set / Usaha Mikro Kecil Menengah (UMKM) Perbidangan Usaha. Retrieved from https;//satin.cirebonkota.go.id

Ediraras, D. T. (2010). Akuntansi dan UMKM. Jurnal Ekonomi Bisnis No.2, Volume 15 , 152-158.

hanum, H. R. (2013). Pengaruh Karakteristik Corporate Governance terhadap Effective Tax Rate. Diponorogo Journal of Accounting ISSN , 1-10.

Holmes, N. d. (1998). An Analysis of the Use of Accounting By Australian Small Business. Accounting and Business Research .

IAI. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan.

Meleong, L. J. (2007). Metodology Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya.

Moudy Olyvia Uno, L. K. (2019). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Pada Usaha Mikro, Kecil, dan Menengah (Studi Kasus pada Rumah Karwo di Kota Gorontalo). Jurnal EMBA , Vol.7 No.3 Juli 2019, Hal. 3877 - 3898.

Sinarwati, N. K. (2014). Analisis Penerapan Pencatatan Keuangan Berbasis SAK ETAP pada Usaha Kecil Menengah (UMKM). e-jornal. Vol.2 No. 1 , 1-12.

Sugiyono. (2006). Metode Penelitian Bisnis. Bandung: Alfabeta.

Sukmadinata, N. S. (2009). Metode Penelitian Pendidikan. Bandung: Remaja Rosdakarya.

Tuti, R. (2009). Faktor-faktor yang Mempengaruhi Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK ETAP. Towards a New Indonesia Business Architecture , 57-64.

Wahyudi, M. (2009). Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah (UMKM) di Yogya. Universitas Diponegoro Semarang , 7.

Refbacks

  • There are currently no refbacks.