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

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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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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Pelatihan Akuntansi bagi Entitas tanpa Akuntabilitas Publik Berbasis Usaha Mikro pada PKK RW 06 Kelurahan Serdang Jakarta Pusat

SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) ◽

10.22236/syukur_vol1/is1pp81-89 ◽

2018 ◽

Vol 1 (1) ◽

pp. 81

Author(s):

Mulyaning Wulan Wulan ◽

Ummu Salma Al Azizah

Keyword(s):

Financial Management ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Role Of Government ◽

The Government ◽

The Right ◽

Medium Enterprises ◽

Micro Enterprises

The role of government in the development of Micro Small and Medium Enterprises (MSMEs) has been proven by the issuance of Financial Accounting Standards for Non Public Accountantless Entities as well as Accounting Standards for Micro, Small and Medium Enterprises (MSMEs Standard) issued by the Indonesian Institute of Accountants (IAI). The application of standards that have been made by the government requires the right mediator. The most higher education institutions (universities) have human resources (HR) that can help the government to transfer the information. This can be done through Community Service which is one of the Tri Darma Program in University. In general problems in business management for micro enterprises are very diverse. The problems that occur include: marketing (marketing), financing, location, security and making simple financial statements for their entity. Training of financial statement preparation is an offer to answer the problem. The number of micro enterprises in RW 06 area is potential to be assisted by the financial management. Good management requires the support of the business report, in this case is the financial statements. Society needs knowledge to make reporting in accordance with existing standards.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20290.2018 ◽

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

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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 Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) Pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah

JBE (Jurnal Bingkai Ekonomi) ◽

10.54066/jbe.v5i1.14 ◽

2019 ◽

Vol 5 (1) ◽

pp. 15-27

Author(s):

Mudjiyono Mudjiyono

Keyword(s):

Small Businesses ◽

Small And Medium Enterprises ◽

Accounting Standards ◽

Financial Statements ◽

Primary Data ◽

Financial Report ◽

Central Java ◽

The Republic ◽

Medium Enterprises ◽

Cooperative Organization

Indonesian Repulik Cooperative Employees (KPRI) "Manfaat" Central Java LPMP is a business entity that is a legal entity and its capital is owned by members who perform as service users (users), Efforts made by a cooperative organization in the welfare of its members cannot be separated from the amount of participation given by members. It is appropriate that KPRI "Manfaat": this is responsible for the results of its business activities through the presentation of adequate financial statements and in accordance with predetermined accounting standards. To the users. This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12 / per / M.KUKM / IX / 2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements. The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12 / per / M.KUKM / IX / 2015.

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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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Accounting Records Using the Android Application to Evaluate Changes in Earnings

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v10i2.556 ◽

2020 ◽

Vol 10 (2) ◽

pp. 132-147

Author(s):

Avincennia Vindy Fitrinana ◽

Indra Wijaya ◽

Chita Oktapriana

Keyword(s):

Small And Medium Enterprises ◽

Case Study Research ◽

Accounting Standards ◽

Financial Accounting ◽

Eligibility Criteria ◽

The Difference ◽

Quantitative Descriptive ◽

Feasibility Test ◽

Medium Enterprises

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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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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