ANALISIS PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM PADA UMKM DI KABUPATEN SOLOK SELATAN (STUDI KASUS RIKA BAKERY & CAKE DAN RUMAH MAKAN SUNGAI KALU)

Alyani Atsarina, Romi Rianto Harapan, Windi Sasa Prima

Sari


This study aims to see the application of recording and preparation of financial reports based on SAK-EMKM for UMKM in South Solok district. This research is a descriptive research with a qualitative approach. Data collection techniques are interviews, questionnaires, and documentation. The technique of checking the validity of the data in this study is the triangulation technique. From the results of the study, it was found that two UMKM (Rika Bakery & Cake and Sungai Kalu Restaurant) in South Solok District had implemented accounting records and preparation of financial reports properly and correctly due to the background of financial staff who had studied in college.

Keywords:UMKM, SAK EMKM, Financial Statement

Teks Lengkap:

PDF

Referensi


Ghozali, Imam., dan Anis Chariri., (2016), Teori Akuntansi. Badan Penerbit Universitas Diponegoro, Semarang.

Hartono dan Rahmi, Namira Ufrida. (2018). Pengantar Akuntansi. Jakarta

Hery. (2014). Akuntansi Dasar 1 dan 2. Jakarta: Kompas Gramedia.

Hery. (2015). Analisis Laporan Keuangan. Edisi 1. Yogyakarta: Center for Academic Publishing Services.

IAI, (2015). Standar Akuntansi Keuangan Etap. Jakarta: Ikatan Akuntan Indonesia.

J. Moleong, Lexy. (2014). Metode Penelitian Kualitatif, Edisi Revisi. PT Remaja Rosdakarya,Bandung.

Jati, Hironnymus, Bala, Beatus, dan Otnil Nisnoni. (2010). Menumbuhkan Kebiasaan Usaha Kecil Menyusun Laporan Keuangan. Jurnal Bisnis Dan Usahawan. Vol. 2. No. 8, Pp. 210 – 218

Kieso at.al. (2016). Intermediate Accounting Ifrs Edition, Volume Pertama. United States of America: John Wiley & Sons.

Soemarso SR. (2014). Akuntansi suatu Pengantar buku 1. Jakarta: Salemba Empat.

Sugiyono. (2010). Metode Penelitian Kuantitatif Kualitatif Dan R&D. Penerbit CV Alfabeta, Bandung.

Sugiyono. (2012). Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif, dan R&D).Bandung: Alfabeta

Sugiyono. (2013), Metodelogi Penelitian Kuantitatif, Kualitatif Dan R&D. (Bandung: Alfabeta)

Suhendar. (2021). Pengantar Akuntasi. Indonesia

Umrati dan Hengki Wijaya. (2020). Analisis Data Kualitatif Teori Konsep dalam Penelitian Pendidikan. Indonesia.




DOI: https://doi.org/10.33559/eoj.v5i4.1848

Refbacks

  • Saat ini tidak ada refbacks.


Jumlah Kunjungan

Negara Pengunjung

Flag Counter

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.