Download fulltext HTML
., S., Ma’ruf Nuris, D., ., S., & Nur Achadiyah, B. (2020). Analysis of Accounting System Formulation for SMEs Based on SAK EMKM. KnE Social Sciences, 4(14), 801–813. https://doi.org/10.18502/kss.v4i14.7936

https://doi.org/10.18502/kss.v4i14.7936

statistics

  • 1020 Abstract Views
  • 230 PDF Views
  • 0 HTML Views

authors

  • Suparti .

    Suparti .

    Faculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia
  • Dudung Ma’ruf Nuris

    Dudung Ma’ruf Nuris

    Faculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia
  • Sunaryanto .

    Sunaryanto .

    Faculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia
  • Bety Nur Achadiyah

    Bety Nur Achadiyah

    Faculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia

Published Date

  • Nov 11, 2020

Analysis of Accounting System Formulation for SMEs Based on SAK EMKM

KnE Social Sciences / International Conference on Humanities, Education and Social Sciences (IC-HEDS) 2019 / Pages 801–813

Abstract

SMEs has become the backbone of the Indonesian economy. This study aims to describe the current condition of SMEs and the constraints faced by these businesses. This research is qualitative. Data collection was carried out by interview, observation and documentation to Putri Srikandi SMEs. The results showed that the majority of these SMEs do not have accounting systems that comply with national standards. The accounting system required consists of classifying account numbers, initial balance sheets, journals, ledgers, financial statements consisting of financial position reports, income statements and notes to financial statements referring to SAK EMKM.


Keywords: accounting system, SMEs, SAK EMKM

References
[1] Ahmadi, R. (2014). Metodologi Penelitian Kualitatif. Yogyakarta: Ar-Ruzz Media.

[2] David, et. al. (2011). An Assestment of the Effect of Proper Book Keeping Practises on the Financial Performance (Perspectives from SMEs in Kisii Municipality). Journal of Business Management.

[3] Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan.

[4] Jumingan, J. and Rosita, R. (2012). Analisis Manfaat Informasi Akuntansi pada UKM di Wilayah Kabupaten Sukoharjo. Jurnal Bisnis & Ekonomi.

[5] Laily, N. (2013). Praktik Akuntansi pada Bisnis Retail: sebuah studi Fenomenologi. Jurnal Ekonomi Modernisasi, vol. 9, issue 3, pp. 161– 168.

[6] Moleong, L. J. (2009). Metode Penelitian Kualitatif. Bandung: Remaja Rosdakarya. Mulyadi. (2016). Sistem Akuntansi. Jakarta: Salemba Empat.

[7] Pinasti, M. (2007). Pengaruh Penyelenggaraan dan Penggunaan Informasi Akuntansi Terhadap Persepsi Pengusaha Kecil Atas Informasi Akuntansi Suatu Riset Eksperiman. Jurnal dan Prosiding SNA, vol. 10.

[8] Paramitha, P. F. U., Yuniarta, G. A. and Herawati N. T. (2017). Penerapan Pencatatan Akuntansi Keuangan Pada Industri Kecil Rumahan Berdasarkan SAK-EMKM. E-Journal Universitas Akuntansi Ganesha, vol. 8, issue 2.

[9] Primus, J. (2018). Makin Besar, Peran UKM di Kawasan Asia Pasifik. KOMPAS, 9 Mei 2018.

[10] Trisomantagani, K. A., et al. (2017). Persepsi Usaha Mikro Kecil dan Menengah terhadap Kesiapan dalam menerapkan SAK EMKM. Jurnal Ilmiah Mahasiswa Akuntansi Undhiksa.

[11] Undang – undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah (UMKM).

[12] Wibowo, A. and Elisabeth, P. K. (2015). Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Kecil Menengah (Studi pada Sentra Konveksi di Kecamatan Tingkir Kota Salatiga). Jurnal Ekonomi dan Bisnis.