Implementation of SAK EMKM for the preparation of financial statements in UMKM UD. Azza Jaya

Shodiqin, Muhammad and Yuliati, Yuliati (2024) Implementation of SAK EMKM for the preparation of financial statements in UMKM UD. Azza Jaya. Journal of Economic, Business and Accounting, 7 (4). 9307 -9317. ISSN 2597 - 5234

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Abstract

Indonesia is one of the developing countries that cannot be separated from economic activities, starting from activities carried out individually or in groups, one of which is Micro, Small and Medium Enterprises (MSME). MSMEs have a significant role in the development of the Indonesian economy because MSMEs have a large contribution to Gross Domestic Product (GDP), The high potential of MSMEs in economic development is not matched by the quality of MSMEs such as the lack of financial recording and management caused by the lack of knowledge of MSME actors in preparing financial reports in accordance with SAK EMKM. This research was conducted to determine the analysis of financial statements based on SAK EMKM in UKM Ud.Azza Jaya, This researcher took a descriptive-qualitative method. Data analysis is used by conducting observations, interviews and documentation. The results of the research of UMKM Ud.Azza Jaya in reality only record income and expenses. It can be seen that MSMEs have not made records in accordance with SAK EMKM due to the lack of knowledge of business owners.

Item Type:	Journal Article
Keywords:	Financial Statements; SAK EMKM and Micro; Small and Medium Enterprises
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140204 Economics of Education
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	yuliati yuliati
Date Deposited:	26 Jul 2024 08:34

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