Data Portal Mahasiswa S1

Submitted by: Ristie, Gracia Ovelia
On: Jul 25, 2023 @ 12:14 PM
IP: 182.3.141.243

• 1. Title [Judul]: Analisis Penerapan Laporan Keuangan Pada UMKM Berbasis SAK EMKM Pada Toko Eloris Tani Kabupaten Kutai Kartanegara
• 2. Creator [Pengarang/ penulis]: Gracia Ovelia Ristie
• 3. Subject [Subjek dan kata kunci]: Financial Statements, SAK EMKM, and MSMEs.
• 4. Description [Abstrak] : “This research was conducted to analyze the application of financial statements
  based on SAK EMKM in MSMEs Eloris Tani Shop, Marangkayu District, Kutai Kartanegara
  Regency.This research is a qualitative descriptive research. Data collection techniques were
  carried out by in-depth interviews, participant observation, and documentation to Eloris Tani
  Shop. The data analysis technique used is the Miles and Huberman Interactive Analysis
  Model. Based on the results of the study, it shows that the recording of the financial
  statements of the Eloris Tani Store is not in accordance with the Financial Accounting
  Standards for Micro, Small and Medium Entities (SAK EMKM) applicable in Indonesia.
  Eloris Tani Store records its financial statements still simply and manually (Cash Basis),
  which consists of cash expenses and cash income. Researchers provide recommendations,
  namely it is hoped that this research can become the basis for Eloris Tani Stores and other
  MSMEs in starting to record financial statements in accordance with financial accounting
  standards in Indonesia. Then, for further researchers, it is hoped that they can provide
  knowledge about the Financial Accounting Standards for Micro, Small and Medium Entities
  (SAK EMKM) to MSMEs that have not recorded financial statements in accordance with
  financial accounting standards
• 5. Publisher [Nama Lembaga Kontributor]: Program Studi Ilmu Administrasi Bisnis
• 6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : Rr. Marliana W. SE., MM.,
• 7. Date [Tanggal / tahun penciptaan atau penerbitan]: 18 Juli 2023
• 8. Type: Artikel
• 9. Identifier/ permalink [URL menuju konten di lembaga kontributor]: https://journal.amikveteran.ac.id/index.php/jimek/article/view/1998
• 10. Right [Contoh: CCL, MIT, Open Document, dll.]: eJournal article