ANALISIS PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA BATAM

Mortigor Afrizal Purba

71 citations0/0 files storedJURNAL AKUNTANSI BARELANG

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Financial Literacy and Behavior Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 71 citations exist upstream.

References

2006Prosedur Penelitian Suatu Pendekatan Praktik 2022Analisis Laporan Keuangan

Cited by

2021PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN UMKM DI FOOD CITY PASAR SEGAR KOTA MAKASSAR 2023Peningkatan Potensi Desa Berbasis Indeks Desa Membangun di Desa Sidomukti melalui KKN-T Kolaboratif Universitas Bojonegoro

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.