{"id":11266,"date":"2023-07-25T12:29:04","date_gmt":"2023-07-25T04:29:04","guid":{"rendered":"https:\/\/portal.fisip-unmul.ac.id\/site\/?p=11266"},"modified":"2023-07-25T12:29:04","modified_gmt":"2023-07-25T04:29:04","slug":"analisis-penerapan-laporan-keuangan-pada-umkm-berbasis-sak-emkm-pada-toko-eloris-tani-kabupaten-kutai-kartanegara-gracia-ovelia-ristie-2","status":"publish","type":"post","link":"https:\/\/portal.fisip-unmul.ac.id\/site\/?p=11266","title":{"rendered":"Analisis Penerapan Laporan Keuangan Pada UMKM Berbasis SAK EMKM Pada Toko Eloris Tani Kabupaten Kutai Kartanegara (Gracia Ovelia Ristie)"},"content":{"rendered":"<h2>Data Portal Mahasiswa S1<\/h2>\n<p>Submitted by: <strong>Ristie, Gracia Ovelia<\/strong><br \/>\nOn: <strong>Jul 25, 2023 @ 12:29 PM<\/strong> <br \/>\nIP: <strong>114.5.103.101<\/strong> <\/p>\n<ul id=\"fm-summary\">\n<li id=\"fm-item-judul\">   1. Title [Judul]: <strong>Analisis Penerapan Laporan Keuangan Pada UMKM Berbasis SAK EMKM Pada Toko Eloris Tani Kabupaten Kutai Kartanegara<\/strong><\/li>\n<li id=\"fm-item-pengarang\"> 2. Creator [Pengarang\/ penulis]: <strong>Gracia Ovelia Ristie<\/strong><\/li>\n<li id=\"fm-item-katakunci\"> 3. Subject [Subjek dan kata kunci]: <strong>Laporan Keuangan, SAK EMKM, dan UMKM.<\/strong><\/li>\n<li id=\"fm-item-abstrak\"> 4. Description [Abstrak] : <strong>Penelitian ini dilakukan untuk menganalisis penerapan laporan keuangan berdasarkan SAK EMKM pada UMKM Toko Eloris Tani Kecamatan Marangkayu, Kabupaten Kutai Kartanegara.Penelitian ini merupakan penelitian deskriptif kualitatif. Teknik pengumpulan data yang dilakukan dengan wawancara mendalam, observasi berperanserta, dan dokumentasi kepada Toko Eloris Tani. Teknik analisis data yang digunakan adalah Model Analisis Interaktif Miles and Huberman. Berdasarkan hasil penelitian menunjukan bahwa pencatatan laporan keuangan Toko Eloris Tani belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) yang berlaku di Indonesia. Toko Eloris Tani melakukan pencatatan laporan keuangannya masih secara sederhana dan manual (Cash Basis), yang terdiri atas kas pengeluaran dan kas pemasukan. Peneliti memberikan rekomendasi yaitu diharapkan dengan adanya penelitian ini boleh menjadi landasan Toko Eloris Tani dan UMKM lainnya dalam memulai pencatatan laporan keuangan sesuai dengan standar akuntansi keuangan di Indonesia. Kemudian, bagi peneliti selanjutnya diharapkan dapat memberikan ilmu mengenai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) kepada UMKM-UMKM belum melakukan pencatatan laporan keuangan sesuai dengan standar akuntansi keuangan.\u201d<\/strong><\/li>\n<li>  5. Publisher [Nama Lembaga Kontributor]: <strong>Program Studi Ilmu Administrasi Bisnis<\/strong><\/li>\n<li id=\"fm-item-pembimbing\">  6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : <strong>Rr. Marliana W. SE., MM.,<\/strong><\/li>\n<li id=\"fm-item-tanggal\"> 7. Date [Tanggal \/ tahun penciptaan atau penerbitan]: <strong>18 Juli 2023<\/strong><\/li>\n<li id=\"fm-item-type\">8. Type: <strong>Artikel<\/strong><\/li>\n<li id=\"fm-item-permalink\">  9. Identifier\/ permalink [URL menuju konten di lembaga kontributor]: <strong><a href=\"https:\/\/journal.amikveteran.ac.id\/index.php\/jimek\/article\/view\/1998\">https:\/\/journal.amikveteran.ac.id\/index.php\/jimek\/article\/view\/1998<\/a><\/strong><\/li>\n<li id=\"fm-item-right\"> 10. Right [Contoh: CCL, MIT, Open Document, dll.]: <strong>eJournal article<\/strong><\/li>\n<\/ul>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_11266\" class=\"pvc_stats all  \" data-element-id=\"11266\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Data Portal Mahasiswa S1 Submitted by: Ristie, Gracia Ovelia On: Jul 25, 2023 @ 12:29 PM IP: 114.5.103.101 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]: Laporan Keuangan, SAK EMKM, dan [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_11266\" class=\"pvc_stats all  \" data-element-id=\"11266\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-11266","post","type-post","status-publish","format-standard","hentry","category-data-portal-mahasiswa-s1"],"a3_pvc":{"activated":true,"total_views":692,"today_views":0},"_links":{"self":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/11266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11266"}],"version-history":[{"count":0,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/11266\/revisions"}],"wp:attachment":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}