Adila, Rifda and Ulupui, I Gusti Ketut Agung and Utaminingtyas, Tri Hesti (2021) Implementasi SAK EMKM Dalam Meningkatkan Akuntabilitas Laporan Keuangan : Studi Kasus UMKM MAWAR. Jurnal Akutansi, Perpajakan dan Auditing, 2 (2). pp. 176-195. ISSN 2722-9823
Full text not available from this repository.Abstract
FinancialAccounting Standards for Micro, Small and Medium Entities (SAK EMKM) aims to facilitate MSME managers in presenting financial reports. The main purpose of this research is to know the presentation of financial statements by MAWAR MSME managers. This type of research is a qualitative research. To obtain data, researchers conducted in-depth interviews and conducted participatory observations. The results of the study indicate that the MAWAR MSME Financial Report has not been prepared according to the reference set by SAK EMKM. Researchers make the results of financial statements that are presented in accordance with SAK EMKM, namely the Statement of Financial Position, Income Statement and Notes to Financial Statements (CaLK). Then the researchers provided education related to the preparation of financial reports that refer to SAK EMKM to MSMEmanagers and motivated managers to start implementing SAK EMKM. Now, MAWAR MSME managers have started implementing SAK EMKM
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:38 |
| Last Modified: | 21 Mar 2025 05:38 |
| URI: | http://repository.unj.ac.id/id/eprint/55778 |
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