Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM)
- Ardya Novianti Politeknik Ganesha, Medan, Indonesia
-
Yus Epi
*
Politeknik Ganesha, Medan,
Indonesia
(*) Corresponding Author
Abstract
SAK EMKM aims to make it easier for SMEs to gain access to funding from various financial institutions, so the presence of SAK EMKM is expected to help SMEs in Indonesia in preparing financial reports. The problem that often occurs is that SMEs are not yet able to make financial reports. This research aims to prepare financial reports for the laundry service business "IO LAUNDRY" located on Jln. Kapten Rahmad Buddin, Medan Marelan in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities. The results of this research show the financial reports of the IO LAUNDRY service business in the form of profit and loss reports, capital changes reports, balance sheets. This research is expected to provide information for IO LAUNDRY business owners in implementing Financial Accounting Standards for Micro, Small and Medium Entities. Based on the results of the discussion that has been described in the previous chapters in this research and based on the data and information that has been obtained in this research, it can be concluded as follows that from the results of research for three months, namely January, February and March, then IO LAUNDRY can find out how much income/profit was earned during those three months, namely IDR 48,850,000.-. Regarding IO LAUNDRY's readiness to implement SAK-EMKM as the basis for financial reports, in this case in terms of perception indicators and supporting facilities, it can be said that Medan city MSME players are quite ready to make financial reports based on SAK-EMKM.
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References
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Yekti Pawestri, A. (2022). Implementasi Text Mining Dalam Perbaikan Kualitas Aplikasi Google Classroom Berdasarkan Review Pengguna. 1–62.
Abdurrohman, V., & Nita, S. (2020). Rancang Bangun Sistem Informasi Penjualan Smartphone Berbasis Web. Seminar Nasional Teknologi Informasi Dan Komunikasi, 43–48.
Adenuddin Alwy, M. (2022). Manajemen Sumber Daya Manusia Di Era Digital Melalui Lensa Manajer Sumber Daya Manusia Generasi Berikutnya. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(10), 2265–2276. https://doi.org/10.54443/sibatik.v1i10.334
Bahri, S., Harahap, R. R., Rahmah, H., Maulana, S., & ... (2023). STRATEGI KOMUNIKASI DIGITAL YANG EFEKTIF Efektif di Era Digital: Studi Kasus dari Berbagai Industri. Jurnal Pendidikan …, 7, 14374–14379. https://jptam.org/index.php/jptam/article/view/8675%0Ahttps://jptam.org/index.php/jptam/article/download/8675/7080
Devi, Sunoto, A., & Hendrawan. (2020). Perancangan Sistem Informasi Penjualan Pada. Jurnal Ilmiah Mahasiswa Sistem Informasi, 2(2), 133–144.
Ezenwobodo, & Samuel, S. (2022). International Journal of Research Publication and Reviews. International Journal of Research Publication and Reviews, 04(01), 1806–1812. https://doi.org/10.55248/gengpi.2023.4149
Fachruddin, Pahlevi, M. R., Ismail, M., Rasywir, E., & Pratama, Y. (2020). Analisis Usability Pada Implementasi Sistem Pengelolaan Keuangan Masjid Menggunakan USE Questionnaire. Jurnal Media Informatika Budidarma, 4, 1216–1224. https://doi.org/10.30865/mib.v4i4.2518
Fatonah, H. (2023). VOLUME+1,+NO.+3,+September+2023+hal+186-201. 1(3), 186–201.
Lestari, F. G., & Suroto. (2020). Sistem Informasi Penjualan Handphone Online Di Toko Bbenk Shop Batam Berbasis Smartphone Android. 10(2).
M.Syarifuddin Yusuf. (2021). IMPLEMENTASI METODE ANALYTIC HIERARCHY PROCESS (AHP) DALAM KELAYAKAN PENGAJUAN KREDIT PADA BMT UMMAT SEJAHTERA ABADI JEPARA. Jurnal Al-Ilmi, 13(1), 110–117.
Mustikasari, M., Universitas Muhammadiyah Bandung, Bandung, I., Hanim, W., Universitas Muhammadiyah Bandung, Bandung, I., Mardiana, S., Universitas Muhammadiyah Bandung, Bandung, I., Haryadi, Y., Universitas Muhammadiyah Bandung, Bandung, I., Nurrahman, A., BAZNAS Kota Bandung, Bandung, I., Kirana, L. C., Universitas Muhammadiyah Bandung, Bandung, I., Shafwan, A. Z., & Universitas Muhammadiyah Bandung, Bandung, I. (2023). Analisis Kepuasan Mustahik Terhadap Pelayanan Badan Zakat Nasional (BAZNAS) Kota Bandung. Jurnal Ilmu Multidisplin (Juli-September 2023), Vol. 2 No.(2), 14. https://greenpub.org/JIM/article/view/314
Nicolas, P. P., Soetanto, H., Wahyudi, W., & Rossi, A. (2021). Sistem Pendukung Keputusan Pemilihan Karyawan Terbaik pada PT. XYZ dengan Metode Profile Matching dan Interpolasi. Jurnal Sistem Dan Teknologi Informasi (Justin), 9(2), 121. https://doi.org/10.26418/justin.v9i2.44159
Nofal Azhar Pratama, Marchimal Zulfian Dito, Otniel Odi Kurniawan, & Ari Zaqi Al-Faritsy. (2023). Analisis Pengendalian Kualitas Dengan Metode Seven Tools Dan Kaizen Dalam Upaya Mengurangi Tingkat Kecacatan Produk. Jurnal Teknologi Dan Manajemen Industri Terapan, 2(2), 53–62. https://doi.org/10.55826/tmit.v2i1.111
Pada, U., Karang, P., Rw, T., Rempoa, K., Ekonomi, F., Banten, U. P., Bisnis, E., Banten, U. P., & Banten, U. P. (2022). Membangun Kesadaran Kemandirian Dengan Inovasi Dan Kreatifitas. Jurnal Abdi Masyarakat Multidisiplin, 1(1), 62–65.
Pandaleke, R. B., Tinangon, J. J., & Wangkar, A. (2021). Penerapan Balanced Scorecard Sebagai Alternatif Pengukuran Kinerja Pada Pt. Bank Sulutgo Cabang Ratahan. Emba, 9(3), 1018–1028.
Perdana, M. A. C., Sulistyowati, N. W., Ninasari, A., Jainudin, & Mokodenseho, S. (2023). Analisis Pengaruh Pembiayaan, Skala Usaha, dan Ketersediaan Sumber Daya Manusia terhadap Profitabilitas UMKM. Sanskara Ekonomi Dan Kewirausahaan, 1(03), 135–148. https://doi.org/10.58812/sek.v1i03.120
Prabawati, N. P. D. (2019). Peran Pemuda Dalam Kegiatan Pengembangan Pariwisata Di Desa Tibubeneng, Kabupaten Badung, Bali. Jurnal Kepariwisataan Indonesia: Jurnal Penelitian Dan Pengembangan Kepariwisataan Indonesia, 13(1), 73–84. https://doi.org/10.47608/jki.v13i12019.73-84
Ramadhayanti, F. N., Mulyadi, & Rasywir, E. (2023). Analisis Kepuasan Pengguna Aplikasi TIX ID Di Kota Jambi Menggunakan Metode EUCS. Jurnal Ilmiah Media Sisfo, 17(1), 143–151. https://doi.org/10.33998/mediasisfo.2023.17.1.792
ROSDIANA, R., Ruli Herdiana, Ryan Hmonangan, Umi Hayati, & Tati Suprapti. (2022). Prediksi Financial Distress Perusahaan Food and Beverage Menggunakan Metode Naive Beyes. Jurnal Ilmiah Betrik, 13(2), 208–220. https://doi.org/10.36050/betrik.v13i2.461
Tonce, Y., & Rangga, Y. D. P. (2022). MINAT DAN KEPUTUSAN PEMBELIAN : TINJAUAN MELALUI PERSEPSI HARGA & KUALITAS PRODUK (Konsep dan Studi Kasus). CV. Adanu Abimata.
Walker, A., Cerny, T., & Song, E. (2020). Open-source tools and benchmarks for code-clone detection. ACM SIGAPP Applied Computing Review, 19(4), 28–39. https://doi.org/10.1145/3381307.3381310
Yekti Pawestri, A. (2022). Implementasi Text Mining Dalam Perbaikan Kualitas Aplikasi Google Classroom Berdasarkan Review Pengguna. 1–62.
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