Analysis of the Application of SAK EMKM In Recording Financial Statements at the Orangutan Lodge in Bukit Lawang

Riska Afrillia Putri; Meigia Nidya Sari

doi:10.55227/ijerfa.v3i2.317

Authors

Riska Afrillia Putri Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi
Meigia Nidya Sari Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v3i2.317

Keywords:

SAK EMKM, Financial Statements, Orangutan Lodge

Abstract

This research is entitled "Analysis of the Application of SAK EMKM in Recording Financial Statements at the Orang Utan in Bukit Lawang". The purpose of this research is to find out the financial statements at Orang Utan Lodge in Bukit Lawang whether they have implemented SAK EMKM, and find out the obstacles in making financial reports. The data collection method in the study was to conduct 3 stages, namely interviews, observation, and documentation. The results showed that the financial statements of Orang Utan Lodge were quite good, although basically they did not meet the criteria of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The lack of socialization in introducing SAK EMKM in recording financial statements to MSME actors, coupled with the lack of human resources in accounting knowledge, has hampered the application of SAK EMKM in recording MSME financial statements. Thus, the results of this study are expected to help Orang Utan Lodge in implementing SAK EMKM in recording its financial statements.

References

Accounting, I. I. (2020). Financial Accounting Standards for Micro, Small and Medium Entities. IAI.

Baiq W, Denni. H. (2020). Implementation of Financial Statement Preparation Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at UD SARI BUNGA MSMEs. Journal of Accounting, Finance and Auditing, Vol.02, No.02.

Berlian A, et al. (2020). Analysis of the Implementation of Financial Statement Preparation in MSMEs Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Scientific Journal.

I Gde A. W. P, I. N. (2020). The Level of Implementation of SAK EMKM in MSME Actors and Efforts to Increase the Implementation of SAK EMKM Judging from MSME Perceptions and Socialization of SAK EMKM. KRISNA Journal: Collection of Accounting Research, Vol.12.

Jerry J W, et al. (2019). Introduction to IFRS-Based Accounting 1st Edition 2. Jakarta: Fourth Edition.

Miftahul K. K, Eko. P. (2024). Analysis of the Application of SAK EMKM to Financial Reporting at UMKM Royal Sakinah Catering in Gersik. Balance of Management, Economics, Vol.5, No.12.

Muti'ah, F. (2021). Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Mba Noors Fish Processing MSMEs. Tegal: Harapan Bersama Polytechnic.

Nabilah, D. (2023). Analysis of Accounting Implementation Based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) in MSMEs (Case Study on Sidoarjo Bucket Gallery MSMEs). Revenu Journal, Vol.3, No.2.

Nurafni, O. (2023, December). Financial statements of MSMEs based on SAK EMKM. Kaizen, Vol.1, No.2.

Nurita B.P, Rustam. H. (2016). Analysis of Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Micro, Small and Medium Enterprises (MSMEs). Indonesian Journal of Accounting, Vol.5, No.1.

Rahadiansyah, R. (2018). Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs Rohani Tempe Chips Sanan Malang City. Malang: State Islamic University (UIN) Maulana Malik Ibrahim.

Reyther B, et al. (2020). Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (Case Study at UMKM Toko d'35 Fashion Gorontalo City). Journal of Social Science, Management and Accounting (JISMA), Vol.1, No.4.

Rif'atul F, Hermi. S. (2020). Application of SAK EMKM Accounting in Preparing Financial Statements Case Study on Sayangan Business in Kebalakan Village. East Java: Gempol College of Economics.

Rizki F. M, et al. (2020). Preparation of Financial Statements Based on SAK EMKM at MSMEs Hasanah Wholesale Store. Indonesian Accounting Literacy Journal, Vol.03, No.01.

Sugioyono. (2020). Quantitative, Qualitative and R&D Research Methods. Alfabeta.

Suhada, M. D. (2022). Implementation of MSME Financial Reporting Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at UD. Woopy Cloting. Medan: Pancabudi.

Ummu K, et al. (2020). Application of SAK EMKM in Preparing MSME Financial Statements in Food City Pasar Segar Makassar City. Scientific Journal of Management Accounting, Vol.3.

Yuli R, Oswald. N. (2019). Application of EMKM Financial Accounting Standards in Preparing Financial Statements in MSMEs (A Study of Coastal MSMEs in Malalayang Manando District). Riau Caltex Polytechnic Journal, Vol.12, No.1.