Menggagas Laporan Keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Bagi Pelaku Usaha Dodol Gorontalo

Melinda Ibrahim, Afriana Lomagio, Muhammad Ichsan Gaffar

Abstract


This study aims to assess the obstacles faced by Dodol Gorontalo MSME players in preparing financial reports based on SAK EMKM and designing a financial reporting system based on SAK EMKM. This research is a qualitative research with the Participation Action Research method. The stages of data analysis go through 4 (four) stages, namely: 1) Identifying the Research Question, 2) Gathering the information to answer the question, 3) Analyzing and interpreting the information, 4) Sharing the results with the participant. The results showed obstacles in accounting practices in Dodol Gorontalo MSMEs, namely accounting records are considered troublesome, complicated, and there is limited knowledge in financial management. Researchers designed a financial report format that is still manual in accordance with the SAK EMKM guidelines. This format is designed based on the specific needs and characteristics of the dodol business, namely cash receipts journal, cash disbursements journal, income statement and balance sheet.

Keywords


Financial statements; SAK EMKM, MSME

Full Text:

PDF

References


Achadiyah, B. N. (2019). Otomatisasi Pencatatan Akuntansi Pada UMKM. Jurnal Akuntansi Multiparadigma, 10(1). https://doi.org/10.18202/jamal.2019.04.10011

Albuquerque, F., Quirós, J. T., & Justino, R. (2017). Son los valores culturales de la contabilidade una cuestión relevante en las opciones de financiamiento de las pyme? Contaduria y Administracion, 62(1), 279–298. https://doi.org/10.1016/j.cya.2016.04.004

Andarsari, P. R., & Dura, J. (2018). Implementasi Pencatatan Keuangan pada Usaha Kecil dan Menengah ( studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang ). Jurnal JIBEKA, 12, 59–64.

Armitage, H. M., Webb, A., & Glynn, J. (2016). The Use of Management Accounting Techniques by Small and Medium-Sized Enterprises: A Field Study of Canadian and Australian Practice. Accounting Perspectives, 15(1), 31–69. https://doi.org/10.1111/1911-3838.12089

Berthelot, S., & Morrill, J. (2016). Management control systems and the presence of a full-time accountant: An empirical study of small - And medium-sized enterprises (SMEs). Advances in Management Accounting, 27(November), 207–242. https://doi.org/10.1108/S1474-787120160000027006

Biduri, S., Wardani, D. P. K., Hermawan, S., & Hariyanto, W. (2021). Skeptisme Pelaku Usaha Mikro Terhadap Standar Akuntansi. Jurnal Akuntansi Multiparadigma, 12(2), 431–448. https://doi.org/10.21776/ub.jamal.2021.12.2.25

Creswell, J. W. (2015). Penelitian Kualitatif & Desain Riset. In Mycological Research (Vol. 94, Issue 4).

Dixon, J., & Frolova, Y. (2013). Accounting for good governance: The fair value challenge. Corporate Governance (Bingley), 13(3), 318–331. https://doi.org/10.1108/CG-10-2011-0078

Gonçalves, F. J. A., De Moura, A. A. F., & Motoki, F. Y. S. (2022). What influences the implementation of IFRS for SMEs? The Brazilian case. Accounting and Finance, 62(2), 2947–2992. https://doi.org/10.1111/acfi.12917

Hanggraeni, D., Sulung, L. A. K., Nikmah, U., & Hapsari, A. F. (2017). Determinan Kinerja Usaha Mikro, Kecil, Dan Menengah. Jurnal Akuntansi Multiparadigma, 8(3), 487–498. https://doi.org/10.18202/jamal.2017.12.7068

Hetika, H., & Mahmudah, N. (2018). Penerapan Standar Akuntansi Entitas Mikro Kecil Dan Menengah (Sak Emkm) Dalam Menyusun Laporan Keuangan. Jurnal Bisnis Terapan, 2(01), 81–104. https://doi.org/10.24123/jbt.v2i01.1089

Ibrahim, M., Zainuddin, M., & Surusa, F. E. P. (2019). Upaya Peningkatan Pemasaran Produk Melalui Pendampingan Pembuatan Nama Produk, Kemasan dan Perizinan Usaha Dodol Desa Reksonegoro Kabupaten Gorontalo. JATI EMAS (Jurnal Aplikasi Teknik Dan Pengabdian Masyarakat), 3(1), 29. https://doi.org/10.36339/je.v3i1.186

Mushtaq, R., Gull, A. A., & Usman, M. (2022). ICT adoption, innovation, and SMEs’ access to finance. Telecommunications Policy, 46(3). https://doi.org/10.1016/j.telpol.2021.102275

Nelson, D. (2017). Participatory Action Research : A Literature Review Running Head : Participatory Action Research Participatory Action Research : A Review of the Literature By Dorothea Nelson. November. https://doi.org/10.13140/RG.2.2.30944.17927/1

Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165–178. https://doi.org/10.1016/j.adiac.2015.03.012

Sari, D. P. (2013). Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM). Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2013.08.7192

Southiseng, N., & Walsh, J. (2010). Competition and Management Issues of SME Entrepreneurs in Laos : Evidence from Empirical Studies in Vientiane Municipality , Savannakhet and Luang Prabang. Asian Journal of Business Management, 2(3), 57–72.

Zuhdi, R. (2011). Makna Informasi Akuntansi sebagai Dasar Pengambilan Keputusan Bisnis UKM. In Jurnal Akuntansi Multiparadigma JAMAL (Vol. 2, Issue 3, pp. 369–540).




DOI: https://doi.org/10.17509/jpak.v11i1.55760

Refbacks

  • There are currently no refbacks.


Creative Commons License

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats