Analysis Examination of the Execution of Bookkeeping Records as per SAK-EMKM in MSMEs (Contextual analysis of Isha Cake, Banjaran Town, Kediri City)
Main Article Content
Abstract
Research aim: To find out and examine the use of SAK EMKM to MSMEs, to see if the SAK EMKM bookkeeping recording framework has been carried out in MSMEs, to figure out the impediments looked in carrying out SAK EMKM to MSMEs.
Design/Method/Approach: Research utilizes expressive subjective strategies, information gathered through interviews and monetary report documentation.
Research Finding: The consequences of the exploration show that PT Inside factors incorporate an absence of comprehension of SAK and HR (HR). The outer component is the absence of management from partners who have an interest in monetary reports for MSMEs.
Theoretical contribution/Originality: The quick development of MSMEs is affected by the strength of the capital they have. MSMEs whose organizations are developing quickly require capital credits from banks or capital help from financial backers. In the mean time, all MSMEs can't get credits effectively, in light of the fact that there are necessities that are not met, to be specific monetary reports that don't conform to principles. At Isha Cake has barely any familiarity with the SAK-EMKM based monetary reports which became effective on January 1 2018.
Practitionel/Policy implication: The hindrances by and by to executing SAK-EMKM are, absence of comprehension of SAK, and HR doesn't figure out Bookkeeping. To beat this, Isha Cake ought to go to a course on monetary recording/fundamental bookkeeping information.
Research limitation: Limits in this examination, Shortcomings incorporate, Promoting Troubles, Monetary Constraints, Restricted HR (HR). In this examination, the impediments in leading exploration are, Isha Cake doesn't maintain that the proprietor should give his yearly monetary records to plan proper monetary reports. correlations can't be made.
Article Details
References
Elvira JG. Analisis Penerapan Aplikasi Akuntansi Berbasis Android SI APIK Utuk Memenuhi Kebutuhan Sistem Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah (Studi Kasus di GR Souvenir Pundong, Bantul, Yogyakarta). Jurnal Akuntansi Dan Manajemen 2018;12:44–67.
Fitriani L, Ayudhi RS. Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Pada UMKM Di Kota Padang. Jurnal Kajian Akuntansi dan Auditing 2020;15.
Kartikahadi HD. Akuntansi keuangan berdasarkan SAK berbasis IFRS, Buku 1. Salemba Empat; 2016.
Harahap IN, Amiur B,Chuzaimah S, Skiati, Sukiati. Small and Medium-Sized Enterprises (SMEs), Islamic Bank, and Religiosity. In: ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia.. European Union Digital Library. Official URL: https://eudl.eu/doi/10.4108/eai.8-10-2018.2288721
IAI. Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan; 2016.
Karina K, Sutarti S. Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Manajemen Laba di Industri Perbankan Indonesia. Jurnal Ilmiah Akuntansi Kesatuan 2021;9:121-136.
Natalia N, Iriyadi I. Pendampingan Evaluasi Kesesuaian Laporan Keuangan Dengan PSAK N0. 16 Pada CV. Jagor Jaya. Jurnal Abdimas Dedikasi Kesatuan 2021;2:37-46.
Pemerintahan Indonesia. Undang-undang No.20 Tahun 2008 tentang Usaha, Mikro, Kecil dan Menengah. Jakarta: Serketariat Negara 0829; 2008.
Purba MA. Analisis Penerapan Sak Emkm Pada Penyusunan Laporan Keuangan UMKM Di Kota Batam. Jurnal Akuntansi Barelang 2019;2.
Atmodjo SS, EP. Pengantar Akuntansi. Bandung: Media Sains Indonesia; 2021.
Syahbudi M. Ekonomi Kreatif Indonesia (Strategi Daya Saing UMKM Industri Kreatif Menuju Go Global) (Cet I). Merdeka Kreasi Group; 2021.