Pembinaan Pengelolaan Keuangan PEMBINAAN PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI PADA INDUSTRI  SNACK DAN COOKIES BATAM

The problems currently faced are financial reports compiled in each period not yet accounting standard, lack of knowledge and understanding of Micro, Small and Medium Enterprises in the preparation of financial reports to produce financial and information technology information, increased production produced by MSMEs and often neglect not recording financial problems related to material expenditure, production process to marketing, so that prices are formed based on estimates only. In fact, most of the chips and processed cake pasters still don't hold financial records properly. The method used in fostering the Snack And Cookies Industry in Batam City will be given, namely the survey method, lecture method, discussion method and training method. The results of the UKM service felt that there was still a need to adjust to the preparation of financial statements with the financial accounting standards of entities without public accountability, to practice daily input of financial data with Ms. Excel in improving the financial performance of SMEs running smoothly.

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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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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

10.31219/osf.io/bm6vk ◽

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

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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

Journal of Economics and Business ◽

10.31014/aior.1992.04.01.339 ◽

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

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Analisis Pemberian Informasi dan Sosialisasi serta Ukuran Usaha terhadap Pemahaman UMKM Atas Sak Etap di Kota Batam

JURNAL PUNDI ◽

10.31575/jp.v3i2.152 ◽

2020 ◽

Vol 3 (2) ◽

pp. 99

Author(s):

Dian Efri Yenty ◽

Rio Rahmat Yusran

Keyword(s):

Business Processes ◽

Small And Medium Enterprises ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Accounting ◽

Financial Reports ◽

Low Education ◽

Medium Enterprises ◽

The City

The phenomenon that exists in preparing financial statements of MSMEs is still experiencing problems. Small and medium enterprises think that it is quite difficult and need to be given training or assistance in preparing financial reports in accordance with the standards. The development of MSMEs in Indonesia is still faced with a variety of problems, causing weak competitiveness of imported products, problems, global crisis, low education, lack of accounting skills, perception that accounting is not important in business, the perception that accounting is too complicated to do there is no separation of personal funds and funds used in business processes. This research is expected that small and medium enterprises understand the preparation of financial reports in accordance with financial accounting standards. The sample in this study was 93 MSME respondents at the Cooperative and UMKM Office. This research method uses multiple linear regression analysis. The results of his research stating the provision of information and socialization as well as the size of the business had a positive and significant effect on the understanding of SAK-ETAP in the city of Batam.

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Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

Jurnal Ilmiah Esai ◽

10.25181/esai.v12i2.1100 ◽

2018 ◽

Vol 12 (2) ◽

pp. 112-127

Author(s):

Galuh Artika Febriyanti ◽

Agung Sri Wardhani

Keyword(s):

Small And Medium Enterprises ◽

Financial Statements ◽

Education Level ◽

Accounting Education ◽

Financial Accounting ◽

Primary Data ◽

Financial Reports ◽

Medium Enterprises ◽

Cash Basis ◽

Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. Â The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. Â The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.Â Keywords: Accounting, Education Level, financial reports, MSME, Perception,Â SAK EMKM, Sozialization

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Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

Jurnal Ilmiah Esai ◽

10.25181/esai.v12i2.1128 ◽

2018 ◽

Vol 12 (2) ◽

pp. 112

Author(s):

Galuh Artika Febriyanti ◽

Agung Sri Wardhani

Keyword(s):

Sampling Method ◽

Small And Medium Enterprises ◽

Financial Statements ◽

Financial Accounting ◽

Primary Data ◽

Negative Effect ◽

Convenience Sampling ◽

Medium Enterprises ◽

Cash Basis ◽

Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

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Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) ◽

10.32486/jd.v4i2.487 ◽

2020 ◽

Vol 4 (2) ◽

Author(s):

Soraya Soraya ◽

Yani Riyani ◽

Kartawati Mardiah ◽

Susan Andriana ◽

Rika Irawati ◽

...

Keyword(s):

Small And Medium Enterprises ◽

Financial Statements ◽

Test Results ◽

Financial Reports ◽

Digital Era ◽

Post Test ◽

Service Activity ◽

Accounting Report ◽

Medium Enterprises ◽

A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training. Keywords: MSME, Financial Statements, Lamikro

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KARATERISTIK PEMBIAYAAN SYARIAH DAN KELEMBAGAAN USAHA TERHADAP PENGEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH DI KOTA PADANG

Ecosains: Jurnal Ilmiah Ekonomi dan Pembangunan ◽

10.24036/ecosains.10965757.00 ◽

2015 ◽

Vol 4 (2) ◽

pp. 89

Author(s):

Neng Kamarni ◽

Amra Ausri

Keyword(s):

Significant Relationship ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Financial Statements ◽

Islamic Finance ◽

Chi Square ◽

Financial Reports ◽

Chi Square Test ◽

Quantitative Descriptive ◽

Medium Enterprises

This research aimed to analyze the role of Islamic finance gained SMEs, institutional characteristics of the business and the characteristics of entrepreneurs to the development of Micro, Small, and Medium Enterprises in the city of Padang. The study design used descriptive approach qualitative and quantitative descriptive. Data were analyzed using analysis Crosstabulation and Chi-Square, a descriptive analysis technique.Crosstabulation based analysis and Chi-Square test, there is a significant relationship between the amount of financing, education, length of business, business development training, and the legality of the increase in revenue SMEs. While there was no significant relationship between the type of business and the ownership of the financial statements with a revenue increase of SMEs. SME revenue improvement opportunities are greatest in terms of the amount of financing. Of the 82% who obtain financing on Rp.5.000.000, 61% of SMEs could increase his income. The second biggest opportunities is occupied by SMEs that have financial statements, as many as 58% of the 84 respondents who had had financial reports may increase their income.Keyword : islamic finance, institutioal charateristics

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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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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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