Financial reporting preparation design based on SAK EMKM

Putra, Agung Yahya and Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 (2023) Financial reporting preparation design based on SAK EMKM. Asian Journal of Economics, Business and Accounting, 23 (19). pp. 219-230. ISSN 2456-639X

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Abstract

The purpose of this study is to compile financial reporting about Indonesia's MSMES Las Kopi Malang. This study is important since MSMEs contribute significantly to Indonesia's food and beverage industry despite poor financial management. This study uses a qualitative case study method, utilizing observation, documentation, and interviewing methods to gather data. Technical and source triangulation were the two triangulation methods used in this investigation. Data reduction, data display, and conclusion are all steps in data analysis. The study's findings demonstrate that Las Kopi use the Pawoon application to track sales transactions. This application's purpose is to solely display the sales; it does not prepare financial reports under SAK EMKM. To create financial reports, researchers go through four stages: identifying opening balances, transactions, accounting procedures, and financial report creation.

Item Type:	Journal Article
Keywords:	financial reporting; SAK EMKM; MSMEs
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Kholilah Kholilah
Date Deposited:	24 Oct 2023 09:30

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