IMPLEMENTASI SAK EMKM (STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH) PADA LAPORAN KEUANGAN UMKM
STUDI KASUS PADA UMKM ADB JAMBI
DOI:
https://doi.org/10.55606/jurimbik.v3i2.470Abstract
To prepare financial reports, small and medium businesses usually do not follow applicable standards. Cash taken from daily cash movements is usually used in MSME financial reports. Institutions in Indonesia By issuing Micro, Small and Medium Enterprises Financial Accounting Standards (SAK EMKM), which took effect from 1 January 2018, accountants are trying to help MSMEs in this field overcome obstacles to preparing financial reports. SAK EMKM is easy to implement and the financial statements prepared according to it are prepared on an accrual basis. The purpose of this lesson is to apply the EMKM SAK in preparing the financial statements of ADB's small and medium enterprises in Jambi. Primary data obtained from documentary evidence of transactions, interviews, and direct observation were used in this study, which was conducted through a qualitative case study methodology. The results of the research are the ADB MSME financial statements in the form of statements of financial position, profit and loss statements and notes to financial statements.
References
Jusup, Al Haryono. 2014. Dasar-Dasar Akuntansi. Jilid 1. Ed 7. Yogyakarta: Bagian Penerbitan STIE YKPN.
IAI. 2016. Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah.
Jakarta: Dewan Standar Akuntansi Keuangan
Muchid, Abdul. 2012. Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan – Entitas Tanpa Akuntabilitas Publik (SAK – ETAP) (Kasus pada UD. Mebel Novel’l di Banyuwangi). Jember: Universitas Jember.
Ningtyas, Jilma Dewi Ayu. 2017. Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM) (Study Kasus Di UMKM Bintang Malam Pekalongan). Politeknik Pusmanu.
Sofiah dan Rajabudhin. 2011. Manajemen Bisnis Ritel. Jakarta: Andi
Undang – Undang RI No. 20 Tahun 2008 tentang UMKM Bab IV Pasal 16. Jakarta
Azlina, N., Taufik, T., Putri, S. M., & Indrapraja, M. H. D. (2020). Pelatihan penyusunan laporan keuangan UMKM di Kabupaten Kampar. Unri Conference Series: Community Engagement, 2, 66–71. https://doi.org/10.31258/unricsce.2.66-71
Hanifati, R. S., & Leo, L. (2019). Upaya Meningkatkan Implementasi SAK EMKM melalui Peran Akuntan Berpraktik. JPAK : Jurnal Pendidikan Akuntansi Dan Keuangan, 7(2), 127–142. https://doi.org/10.17509/jpak.v7i2.17002
Hilmawati, M. R. N., & Kusumaningtias, R. (2021). Inklusi Keuangan Dan Literasi Keuangan Terhadap Kinerja Dan Keberlangsungan Sektor Usaha Mikro Kecil Menengah. Nominal: Barometer Riset Akuntansi Dan Manajemen, 10(1), 135– 152. https://doi.org/10.21831/nominal.v10i1.33881
Ilarrahmah, M. D., & Susanti. (2021). Pengaruh Kemampuan Menyusun Laporan Keuangan , Literasi Keuangan Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM. Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 5(1), 51–64. https://doi.org/10.29408/jpek.v5i1.3327
Milatul Izza dan Khoirina Farina. (2021). Jurnal Riset Akuntansi dan Bisnis. Jurnal Riset Akuntansi Dan Bisnis, 8(September), 22–47.
Setyaningsih, T., & Farina, K. (2021). PELAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM (Studi Kasus pada UMKM di PD Pasar Jaya Kramat Jati). Jurnal Lentera Bisnis, 10(1), 103.
https://doi.org/10.34127/jrlab.v10i1.415
Utarindasari, D., Ayu Purnama, & Alvia Prihatini. (2021). Pelatihan Penyusunan Laporan Keuangan bagi Pelaku UMKM di Kelurahan Gandoang. Jurnal Pengabdian Bina Mandiri, 1(1), 44–52. https://doi.org/10.51805/jpmm.v1i1.9
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
