Accounting Records Using the Android Application to Evaluate Changes in Earnings

The purpose of this research is to test the difference in the logging of profit conducted by Micro, Small, and Medium Enterprises (MSME) with the recording in accordance with accounting standards and to test the feasibility of Akuntansi UKM application in the implementation in MSME business. The respondents of this research are the MSME in Bekasi City under the Dinas Koperasi dan UKM. There were 40 respondents in this study. This research is a case study research and uses quantitative descriptive methods. Data analysis Using test paired t-test and application feasibility test using PIECES. The results of this research are there is a difference between the average profit that has been recorded by the respondents with the profit recorded in accordance with the financial accounting standards, and the Akuntansi UKM application has fulfilled the eligibility criteria so that it can be applied in business actors, especially MSME.

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EMPLOYING FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY FOR AUDITING

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v3i2.2339 ◽

2013 ◽

Vol 3 (2) ◽

Author(s):

Akie Rusaktiva ◽

Adri Putra Nugraha

Keyword(s):

Financial Reporting ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Secondary Data ◽

Financial Accounting ◽

Public Accountability ◽

Financial Reports ◽

The Difference ◽

Small Medium Enterprises ◽

Medium Enterprises

Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) is a financial accounting standards issued by The Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) and endorsed by the Financial Accounting Standards Board of Indonesian Accountants or Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) and intended for small and medium enterprises. The underlying priciple of IAI in issuing this particular standards is the attempt to facilitate small and medium enterprises in arranging their financial reports. If this standard is not issued, they have to follow the new FAS (which is stage of adopting IFRS – full convergence 2012) to arrange their financial reports. The application of this FAS-EWPA based IFRS is relatively more complex and expensive for small and medium enterprises. FAS-EWPA adopted some parts of IFRS (International Financial Reporting Standards) for small-medium enterprises (IFRS for Small-Medium-sized Entities/SMEs). This study aims to describe the layout of the difference measurement, assessment, report and the implementation of auditing standards between FAS-IFRS and FAS-EWPA. This study employed descriptive qualitative technique of data analysis by reviewing literature and analysing the field concerning with the implementation of Financial Accounting Standards Statements (FASS) and FAS-EWPA. Specifically, the secondary data of this study are FAS-IFRS and FAS-EWPA. The findings shows that there is a difference presentation and disclosure of financial statements between entities which report using FAS-IFRS and FAS-EWPA. Therefore the perceived program and audit procedures will be different because it will be tailored to the presentation and objectives the audit, suppose that in the implementation of FASS and EWPA, there is a difference in the assertions about the disclosure/presentation. For other assertions about existence, completeness, rights and obligations as well as assessment and allocation, basically, between FASS and EWPA, they have a common concept. While in presentation assertions as has been described earlier, the FAS-EWPA has a simpler form than with FASS, therefore there is a definitely difference in terms of the presentation between the two.

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The effect of the implementation of financial accounting standards on MSMEs

Accounting ◽

10.5267/j.ac.2021.6.018 ◽

2022 ◽

Vol 8 (2) ◽

pp. 209-216 ◽

Cited By ~ 1

Author(s):

Hendra Raza ◽

Jumadil Saputra ◽

Zikri Muhammad

Keyword(s):

Financial Reporting ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Accounting ◽

Cross Sectional ◽

Financial Reporting Standards ◽

Positive Effects ◽

Aceh Province ◽

The Difference ◽

Medium Enterprises

Over the last two decades, the global financial landscape has changed dramatically, including the corporate and political climates, the creation of more market-based economies, and rapid technological advancements. Micro, Small, and Medium Enterprises (MSMEs) is one form of market-based economies created with the most significant business opportunities and very important socially and economically in developing countries for many reasons. However, MSMEs face significant difficulty related to financial reporting standards to evaluate the achievement of business activities. Most MSMEs use a simple form for financial reporting, such as by calculating the difference between inflow and outflow from their business activities. Also, numerous previous studies that focus on Financial Accounting Standards in Indonesia are still limited. Thus, the present study investigates the factors that influence the implementation of Financial Accounting Standards (FAS) of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. This quantitative study uses cross-sectional data collected by distributing 200 questionnaires to MSMEs actors that spread North Aceh Regency, namely Lhokseumawe city and Bireuen regency. The data are analyzed using descriptive statistics (e.g., frequency, percentage, mean, standard deviation) and inferential statistic (multiple linear regression) analyses. The study indicated that Perception, Education, Socialization and Incentive factors had significant positive effects on implementing Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. In conclusion, this study has successfully investigated the factors that influence the implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province.

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PELATIHAN PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN UNTUK USAHA MIKRO, KECIL, DAN MENENGAH YANG BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI DESA MUARA JALAI KECAMATAN KAMPAR UTARA KABUPATEN KAMPAR

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v1i1.279 ◽

2017 ◽

Vol 1 (1) ◽

pp. 15-22

Author(s):

Dini Onasis ◽

Wita Dwika Listihana ◽

Afvan Aquino

Keyword(s):

Small Businesses ◽

Stock Exchange ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Traditional System ◽

Professional Management ◽

The Difference ◽

Medium Enterprises

One professional management is in the preparation of financial statements follow Financial Accounting Standards (IFRSs) which has been officially in force in Indonesia as a reference book and standards in preparing and presenting financial statements of business or company. But in fact many of the micro, small and medium enterprises that do not understand the SAK. Indonesia has the Financial Accounting Standards (GAAP) used for preparing and presenting the financial statements in order to make financial statements can be uniform and easily understood by the stakeholders. Because GAAP is difficult to be applied by the economic circles of micro, small and medium then issued Financial Accounting Standards specifically for micro, small and medium enterprises by giving the name of Financial Accounting Standards ETAP (entities Without Public Accountability), so that small businesses can create financial statements in accordance with SAK ETAP. Specificity SAK ETAP is easier to be applied by SMEs but should not be applied by companies listed on the Indonesia Stock Exchange or companies that require reporting to the public. The problem that often arises is the economic society is small or micro, small and medium SAK ETAP who do not understand this, so that if they make the financial statements are not in accordance with GAAP ETAP which has been recognized by the State and International. Treatment SAK ETAP is what will be used as a workshop by TIM Faculty of Economics, University of Lancang Kuning to SMEs in the village of Muara Jalai districts of North Kampar Kampar district. TIM explains the difference SAK ETAP with the usual accounting and provide training for the preparation and presentation of financial statements in accordance with GAAP ETAP Enterprises. The SMEs estuary Jalai never prepare and present financial statements, which exist only in the traditional system even if there is only a small note on the purchase of goods. Given this devotion brings the understanding and implementation of penyususan and Presentation of financial statements based SAK ETAP which brings various benefits to SMEs.

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Small and medium enterprises and the support policy of local government

Oeconomia Copernicana ◽

10.12775/oec.2016.024 ◽

2016 ◽

Vol 7 (3) ◽

pp. 405 ◽

Cited By ~ 2

Author(s):

Mieczysław Adamowicz ◽

Aldona Machla

Keyword(s):

Local Government ◽

Small And Medium Enterprises ◽

Case Study Research ◽

Local System ◽

Limiting Factors ◽

Polish Economy ◽

Medium Enterprises ◽

The Town

The subject of this research are small and medium enterprises (SME) in the Polish economy, the support of this sector by local government and the functioning of small and medium enterprises in the local system of the town and commune of Pułtusk. The aim of this study is to present the condition and the role of SME in the local systems in light of the selected features of this sector in the country and evaluation of support for SME given by local government of the town and the commune. The case study research methods applied were literature research, documentation review and survey-based research using questionnaire. The survey was conducted in spring, 2014, on a random sample. The research resulted in learning the profile of a local entrepreneurs and the action characteristics of SME in the examined unit. The diagnosis of the sector’s situation was made, the stimulating and limiting factors of its prosperity were identified. The SME support system of local government and the entrepreneurs’ expectations towards commune government in the field of development of local enterprises were evaluated. The results and conclusions confirm the need for development of local government activity in formulating and implementation of the development of local enterprises policy.

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Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It

JEMA Jurnal Ilmiah Bidang Akuntansi dan Manajemen ◽

10.31106/jema.v15i2.1126 ◽

2018 ◽

Vol 15 (2) ◽

pp. 50

Author(s):

Nur Diana Adhikara

Keyword(s):

Financial Reporting ◽

Small And Medium Enterprises ◽

Fundamental Problem ◽

Accounting Standards ◽

Financial Statements ◽

Educational Background ◽

Financial Accounting ◽

Accounting Standard ◽

Level Of Understanding ◽

Medium Enterprises

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.

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Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i05.p11 ◽

2021 ◽

Vol 31 (5) ◽

pp. 1216

Author(s):

Enok Rusmanah ◽

Nizam Muhamad Ariyanto

Keyword(s):

Technology Acceptance ◽

Technology Acceptance Model ◽

Agricultural Sector ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Accounting Standards ◽

Financial Accounting ◽

Financial Reports ◽

Acceptance Model ◽

Medium Enterprises

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement. Keywords: UMKM; SAK EMKM; Technology Acceptance Model.

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ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK-EMKM) ON SHARIA-BASED MSMEs IN KUDUS REGENCY

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.6.2.79-91 ◽

2021 ◽

Vol 6 (2) ◽

pp. 79

Author(s):

ZULIYATI ZULIYATI ◽

INDRIANINGRUM INDRIANINGRUM

Keyword(s):

Quantitative Research ◽

Small And Medium Enterprises ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Accounting ◽

Primary Data ◽

Factors Affecting ◽

Medium Enterprises

The purpose of this study is to analyze the effect of owner perceptions, education, socialization, business scale and business age on the application of the Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) on sharia-based MSMEs in Kudus Regency. This study uses a quantitative research design, with the data used are primary data obtained from respondents through questionnaires, with the method of analysis using multiple linear regression analysis. A sample of 100 used purposive sampling technique with the criteria of Sharia-based MSMEs in Kudus Regency. The results showed that the variable owner perception, business scale, and business age had no effect on the application of SAK EMKM. Education and socialization have a positive effect on the implementation of SAK EMKM. The limitations of this study are that the independent variable is only able to influence the implementation of SAK EMKM by 28% and the object is only limited to sharia based MSMEs in Kudus Regency, so it cannot be generalized.

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Identifikasi Tingkat Pengetahuan Pengusaha Kecil Terhadap Penyusunan Laporan Keuangan Sederhana Di Lingkungan Kecamatan Medan Labuhan

Methosika: Jurnal Akuntansi dan Keuangan Methodist ◽

10.46880/jsika.v3i2.47 ◽

2020 ◽

Vol 3 (2) ◽

pp. 142-149

Author(s):

Liza Novietta ◽

Ruswan Nurmadi

Keyword(s):

Small Businesses ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Condition ◽

Financial Conditions ◽

Level Of Knowledge ◽

The Right ◽

Medium Enterprises

The role of Micro, Small and Medium Enterprises (MSMEs) in the national economy in Indonesia is quite large. If MSME is managed and developed properly, it can create a strong MSME so that it can sustain the Indonesian economy. The condition of MSMEs as the backbone of the Indonesian economy can be seen in the 1997 monetary crisis, where many large companies went out of business and only MSMEs were able to survive. Accounting has an important role in the progress of MSMEs. This is due to the existence of good accounting records and in accordance with established accounting standards, it can help small businesses in making the right decisions, facilitate in obtaining credit from creditors and can provide accurate and timely information. By using financial statements as a basis for looking at the financial condition of a business, every decision taken by a business actor is based on real financial conditions. Seeing the importance of the level of knowledge of small entrepreneurs to the preparation of simple financial statements based on MSME Financial Accounting Standards in Indonesia, the researcher is interested in conducting a study entitled "Identification of the Level of Knowledge of Small Entrepreneurs on the Preparation of Simple Financial Statements Based on SAK-EMKM in the Medan Labuhan Sub-District Environment."

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Empowerment of Small and Medium Enterprises (SMEs) Through Social Networks in Coastal Area of Surabaya City

Jurnal Ilmu Administrasi Media Pengembangan Ilmu dan Praktek Administrasi ◽

10.31113/jia.v18i1.652 ◽

2021 ◽

Vol 18 (1) ◽

pp. 132-142

Author(s):

Wildan Taufik Raharja

Keyword(s):

Social Networks ◽

Small And Medium Enterprises ◽

Case Study Research ◽

Research Strategy ◽

Private Institutions ◽

Collection Data ◽

The Government ◽

Medium Enterprises

This research aims to examine social networks that can be accessed by SMEs. Capital has an important role in empowering SMEs in the Coastal Areas of Surabaya City. Some previous studies have shown that empowerment of SMEs is only seen from an economic perspective, such as product marketing, product design, and the role of SMEs in local economic growth. In this study it looks for social networks (stakeholders) with an important role in empowering SMEs and can be accessed by SMEs. This study uses a qualitative method with a case study research strategy. The method of finding data uses in-depth interviews, observation, and documentation. There are 7 informants from SMEs owners, SMEs associations, government, and private institutions. Data analysis begins with data collection, data reduction, data presentation, and making conclusions / verification. The results of this study showed 5 social network stakeholders that can be accessed by SMEs, namely SMEs, SMEs Associations, Government, Banks, and Private. The government is the most important institution in developing SMEs. While the limitation of this research is that it has not been able to see further the role of stakeholders that can be accessed by SMEs. Further research can examine the role of stakeholders in SMEs empowerment social networks

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SAK-EMKM IMPLEMENTATION of MEDIUM ENTERPRISE FINANCIAL STATEMENT In Salatiga (Case Study of Medium Enterprise XZY in Salatiga)

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i2.24050 ◽

2020 ◽

Vol 4 (2) ◽

Author(s):

Regina Aurellia Putri ◽

Paskah Ika Nugroho

Keyword(s):

Business Performance ◽

Small And Medium Enterprises ◽

Financial Accounting ◽

Financial Statement ◽

Financial Position ◽

Income Statement ◽

Medium Enterprise ◽

Medium Enterprises ◽

To Receive

In order to evaluate Business Performance and make Small and Medium Enterprise easier to receive Business Credit Community, Ikatan Akuntan Indonesia (IAI) provides SAK EMKM (Financial Accounting Standards of Micro, Small and Medium Enterprises). SAK EMKM consists of Statement of Financial Position, Income Statement, and Notes to Financial Statement. Object of this research is Charcoal Briquette Producers that is categorized as Medium Enterprise located in in Salatiga. Purpose of this research is to educate and assist EMKM XYZ in arranging financial statement, since owner of this business does not understand what is SAK EMKM and how to apply it.

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