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

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.

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

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."

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 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

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.

A. PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM SURABAYA AKRILIK BERDASARKAN SAK-EMKM

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Zepriani Dwi Cahyani ◽  
Yuli Tri Wulandari ◽  
Ani Tiga Arti ◽  
Farahiya Della Erlinda ◽  
Denta Jemi Fabela ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Financial Report ◽  
Know How ◽  
Net Profit ◽  
Qualitative Descriptive ◽  
Medium Enterprises

ABSTRAK Penelitian ini bertujuan  untuk mengetahui bagaimana penyusunan laporan keuangan pada UMKM Surabaya Akrilik. Judul yang di gunakan yaitu Analisis Penyusunan Laporan Keuangan UMKM Surabaya Akrilik Berdasarkan SAK-EMKM. Jenis dari penelitian  yang digunakan yaitu jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, penelitian ini merupakan penelitian kualitatif deskriptif. Adapun Data yang digunakanpada penelitian ini yaitu data-data primer yang akandiperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data-data yangberasal dari informasi catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder akan diperoleh dari jurnal dan internet yang akan mendukung penelitian ini. Hasil analisis data dan penelitian yang akan dilakukan inimenunjukkan bahwa laporan keuangan UMKM Surabaya Akrilik, menyajikan posisi keuangan di bulan Januari sampai November 2019.Per 30 November 2019 menunjukkan total Asset Rp 14,503,900,- dan Laba Rugi pada tahun 2019 nett profit Rp  1,003,900,-. Catatan Atas Laporan Keuangan (CALK) menyediakan deskripsi biasa mengenai UMKM Surabaya Akrilik, pengakuan jika pengaturan neraca keuangan memakai SAK EMKM ialah fundamen pengaturan yang dipakai, dan kebijaksanaan akuntansi yang diaplikasikan serta diberikan dalam laporan Balance Vol. XVINo. 1 Januari 2019 Jurnal Balance 32 keuangan UMKM Surabaya Akrilik. Pada UMKM Surabaya Akrilik belum memasukkan beban pajaknya sehingga nilai laba bersih yang diperoleh masih sebelum dikurangi beban pajak.   Kata kunci : Analisis Penyusunan Laporan Keuangan, SAK-EMKM ABSTRAK The research that will be done is aimed to know how to prepare a financial report on SMEs Surabaya acrylic. The title used is the analysis of the financial Report preparation of micro, small, and medium enterprises of Surabaya acrylic based on SAK-EMKM. Types of research used are types of qualitative research. Based on the characteristics of the problem raised by researchers, this research is a qualitative descriptive study. The Data used in this research is the primary data that will be obtained directly from the micro, small, and medium enterprises such as the data of interviews with the micro, small, and medium enterprises and data derived from information Daily note cash in and cash out. As for the secondary data will be obtained from the journal and the Internet that will support this research. The results of data analysis and research will be conducted, showing that the financial statements of MSME Surabaya Acrylic, presenting a financial position in the month of January to November 2019. As of 30 November, 2019 shows a total Asset of Rp 14,503,900-and profit loss in 2019 net profit of Rp 1,003,900-. Note on the financial report (CALK) presents an overview of the micro, small and medium enterprises of Surabaya Acrylic, a statement that the preparation of the financial statements using the SACK of EMKM is the basis of the drafting used, as well as the accounting policy Applied and presented in the Balance Vol. XVI report No. 1 January 2019 Journal Balance 32 Finance of Micro, small, and medium enterprises Surabaya acrylic. In micro, small, and medium enterprises, Surabaya acrylic has not included the tax burden so that the value of net profit gained is still before deducting the taxes. Keywords: Analysis of Preparation of Financial Statements, SAK-EMKM.

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

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.

scholarly journals Medium, Small and Medium Enterprises and Digital Platforms

2021 ◽  
Author(s):  
Ovilya Nosavan Dini
Keyword(s):  
Information Technology ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Digital System ◽  
Central Bureau ◽  
Electronic Trade ◽  
Digital Platforms ◽  
Food And Beverage ◽  
The Republic ◽  
Medium Enterprises

The Central Bureau of Statistics of the Republic of Indonesia (September 2020) conducted a survey where the results explained that there was a decrease in the income of micro and small businesses by 84% and 82% in medium and large businesses in the accommodation, food and beverage, other services, transportation and warehousing services, construction, manufacturing, and trade sectors. The problems that entrepreneurs face are complicated. Not only do they need stimulus and capital assistance, but also assistance to enter the digital system economy, opening new markets, and increasing product competitiveness. Communication and socialization are also needed as an effort to empower the MSMEs. The use of information technology and digitalization is very much needed to survive the current economy amidst the pandemic. However, the number of entrepreneurs that are able to digitize their business is still relatively small. It is impossible for the digitizing process to take place immediately therefore it is best to join electronic trade organizers or e-commerce companies such as Tokopedia and Shopee.

scholarly journals 130218072_Ovilya Nosavan Dini_A_Medium, Small and Medium Enterprises and Digital Platforms.

2021 ◽  
Author(s):  
Ovilya Nosavan Dini.
Keyword(s):  
Information Technology ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Digital System ◽  
Central Bureau ◽  
Electronic Trade ◽  
Digital Platforms ◽  
Food And Beverage ◽  
The Republic ◽  
Medium Enterprises

The Central Bureau of Statistics of the Republic of Indonesia (September 2020) conducted a survey where the results explained that there was a decrease in the income of micro and small businesses by 84% and 82% in medium and large businesses in the accommodation, food and beverage, other services, transportation and warehousing services, construction, manufacturing, and trade sectors. The problems that entrepreneurs face are complicated. Not only do they need stimulus and capital assistance, but also assistance to enter the digital system economy, opening new markets, and increasing product competitiveness. Communication and socialization are also needed as an effort to empower the MSMEs. The use of information technology and digitalization is very much needed to survive the current economy amidst the pandemic. However, the number of entrepreneurs that are able to digitize their business is still relatively small. It is impossible for the digitizing process to take place immediately therefore it is best to join electronic trade organizers or e-commerce companies such as Tokopedia and Shopee.

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

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.

scholarly journals Efforts to Increase Marketing Performance of Small and Medium Enterprises in Central Java, Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 11-19
Author(s):  
Mudiantono Soekirman ◽  
Fajar Ayu Suryani
Keyword(s):  
Competitive Advantage ◽  
Entrepreneurial Orientation ◽  
Small Businesses ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Distribution Channel ◽  
Equation Model ◽  
Marketing Performance ◽  
Central Java ◽  
Medium Enterprises

Business competition in the current era of globalization requires companies to have a strategy to win the market. Strategic management has an important role for the survival of the company. The existence of such competition is also felt by small businesses such as Small and Medium Enterprises (SMEs). The increase in the number of SME units in Central Java was not followed by an increase in average sales of SMEs. This study aims to analyze the effect of distribution channel, ERP implementation and entrepreneurial orientation on marketing performance with competitive advantage as an intervening variable. The population in this study were small and medium enterprises owners in Central Java. Six hypothesis were formulated for this study. To test those hypothesis, this study used 104 respondent. Structural Equation Model (SEM) was applied to this study using AMOS 24  as a tool. The results of this study shows that competitive advantage is the most variable in influencing the marketing performance, while this  competititve advantage has entrepreneurial orientation as highest variable in influencing it. This study suggests that if SMEs want to increase their marketing performance, they must increase  their competitive advantage. This competitive advantage can be increase by increasing the entrepreneurial orientation.

scholarly journals 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

2021 ◽  
Vol 6 (2) ◽  
pp. 79
Author(s):  
ZULIYATI ZULIYATI ◽  
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.

Sign in / Sign up

Export Citation Format

Share Document