scholarly journals Implementation of Technology Based SAK EMKM

2021 ◽  
Vol 11 (1) ◽  
pp. 1-11
Author(s):  
Neny Tri Indrianasari
Keyword(s):  
Information Technology ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Descriptive Research ◽  
Manual Recording ◽  
Medium Enterprises

This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BAHAGA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ni Gusti Ayu Kade Suwintari ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Corporate Management ◽  
Public Accountability ◽  
Financial Report ◽  
Business Entities ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are productive economic enterprises owned by individuals or business entities. Business activities undertaken by small and medium enterprises require a financial statement that reflects the business activities undertaken during one period. The financial statements are a form of corporate management accountability by management to external and internal parties. Seeing the importance of usability, the financial statements should be structured according to the applicable standards in order to be interpreted with the same concept and understanding by its users. The generally accepted Financial Accounting Standards make it difficult for small and medium enterprises (SMEs) who only have minimal accounting knowledge in preparing financial statements. The Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) comes with the aim to accommodate the needs of entities that have no significant public accountability in the conduct of their business such as SMEs. The purpose of this study is to determine the application of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Against Manado Financial Report. This research uses descriptive-comparative research type. The results show that Manado Manado has not fully implemented the Financial Accounting Standards of Non-Accountable Public Entity (SAK ETAP) in its financial statements. This is because the financial manpower of Manado Manado does not have sufficient knowledge about the Financial Accounting Standards of Non-Public Accountable Entity (SAK ETAP) so that it becomes a factor that Manado Bahaga has not fully implemented SAK ETAP. Instead, the company employs a competent financial personnel in their field so that they can produce financial statements in accordance with SAK ETAP.Keywords: SAK ETAP, Financial Statements, SMEs

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0

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.

scholarly journals EMPLOYING FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY FOR AUDITING

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

<p>Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) is a financial accounting standards issued by The<em> </em><em>Indonesian Institute of Accountants</em> or <em>Ikatan Akuntan Indonesia</em> (IAI) and endorsed by the Financial Accounting Standards Board of Indonesian Accountants or <em>Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia </em>(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.</p> <p><em> </em></p> <p><em> </em></p>

scholarly journals LITERASI DAN MODEL MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL PADA UMKM-UMKM DI KABUPATEN BOALEMO PROVINSI GORONTALO

2021 ◽  
Vol 5 (2) ◽  
pp. 45-55
Author(s):  
Sukrianto Sukrianto Namrud
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Qualitative Approach ◽  
Management Model ◽  
Community Groups ◽  
Financial Reports ◽  
Descriptive Research ◽  
Manual Recording ◽  
Medium Enterprises

In 2015 to 2020 UMKM in Boalemo Regency have experienced ups and downs. This is a problem of decline, one of the main reasons is that UMKM have not been able to survive with their capital. The purpose of the research is to provide knowledge to community groups/micro and small and medium enterprises (UMKM) about literacy and digital-based UMKM financial management models, and to be able to increase the participation of community groups/UMKM in managing UMKM through the provision of knowledge about digital-based management. Descriptive research method with a qualitative approach. The results showed that UMKM in Boalemo District experienced problems in running their businesses, especially during the pandemic due to the lack of government attention in helping UMKM in Boalemo District. The average UMKM in Boalemo Regency in the use of financial literacy fully understands the development of digital-based UMKM, especially in increasing income, even their education level in managing good financial management and digitally still relies on manual recording. While the digital-based UMKM financial management model is not in accordance with the targets and objectives. This is evidenced by UMKM business actors who have not been able to make financial reports. UMKM in Boalemo Regency have not been able to use information technology and social media, especially in utilizing digital based financial management designs. This is because UMKM only rely on manual recording. Keywords: Literacy, Model, Financial Management and UMKM

scholarly journals Economics Consequence of Financial Accounting Standards for Micro, Small and Medium Enterprises

2021 ◽  
Vol 58 (1) ◽  
pp. 428-433
Author(s):  
Gagaring Pagalung Et al.
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Medium Enterprises

The purpose of the research is to examine deeply how new financial accounting standards of micro, small and medium enterprises (SAK EMKM) can be accepted and implemented by micro, small and medium entreprisesin South Sulawesi.The results of this implementation review will produce an overview of how the entrepreneurs react to the emergence of the new SAK EMKM.Research method conducted is to conduct a survey of 40 entities by conducting interviews in-depth and displaying the results of the interviews in the form of an implementation of the object in the in curating Financial statements.Results showed that most of the accounting records performed are very simple in the form of daily accounting records (journals) and even most have not to conduct minimal accounting records such as daily journals. Only one small entity performs complete accounting records in the form of a full financial statement.

scholarly journals Perceptions of Micro, Small and Medium Entrepreneurs on the Importance of Fair Presentation of Financial Statements with the Implementation of SAK EMKM as a Moderation Variable

2021 ◽  
Author(s):  
Devid Putra Arda
Keyword(s):  
Gross Domestic Product ◽  
Trade Balance ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Resources ◽  
Financial Reports ◽  
Government Financing ◽  
Medium Enterprises

The ability of Micro, Small and Medium Enterprises (SME) in surviving in the midst of a crisis shows that this group is far more independent than large entities that generally rely on banking in terms of funding and operations. The contribution of SME in the government's trade balance is indicated by the amount of contribution to gross domestic product (GDP). The presence of SME that has not been incorporated is one of the problems that must be addressed, this is because without a difficult legal entity for an SME to take advantage of government financing facilities. In addition, it is difficult for SME to obtain external financial resources, this is because SME often cannot show financial reports that are in accordance with Financial Accounting Standards in Indonesia (FAS). The implementation of the FAS for SME in Indonesia is an effort to make it easy for SME enterprises for each transaction they make. The application of the EMKM SAK makes it easy for SME entrepreneurs to present financial reports in accordance with the Indonesian GAAP in force

scholarly journals Perceptions of Micro, Small and Medium Entrepreneurs on the Importance of Fair Presentation of Financial Statements with the Implementation of SAK EMKM as a Moderation Variable

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Devid Putra Arda ◽  
Keyword(s):  
Gross Domestic Product ◽  
Trade Balance ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Resources ◽  
Financial Reports ◽  
Government Financing ◽  
Medium Enterprises

The ability of Micro, Small and Medium Enterprises (SME) in surviving in the midst of a crisis shows that this group is far more independent than large entities that generally rely on banking in terms of funding and operations. The contribution of SME in the government's trade balance is indicated by the amount of contribution to gross domestic product (GDP). The presence of SME that has not been incorporated is one of the problems that must be addressed, this is because without a difficult legal entity for an SME to take advantage of government financing facilities. In addition, it is difficult for SME to obtain external financial resources, this is because SME often cannot show financial reports that are in accordance with Financial Accounting Standards in Indonesia (FAS). The implementation of the FAS for SME in Indonesia is an effort to make it easy for SME enterprises for each transaction they make. The application of the EMKM SAK makes it easy for SME entrepreneurs to present financial reports in accordance with the Indonesian GAAP in force

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