UKM Bydevina is an online-based home industry that focuses on hijab and muslim clothing. However, the company has not implemented proper inventory management in running the business. The order quantity of raw materials is only based on estimaste and there is no inventory costs calculation. This study aims to determine UKM Bydevina’s policy in managing raw material inventory, managing raw material inventory using the EOQ method and comparing inventory costs before and after applying the EOQ method. A descriptive-quantitative method is employed in this research. The data was collected thorugh documentation, interview and observation. The result shows that the EOQ for Diamond Fabric is 2.731 yards/order, Moscrepe Fabric is 2.581 yards/order, Rayon Fabric is 763 yards/order and Bubble Pop Fabric is 1.978 yards/order. Then, the company can save inventory costs for Diamond Fabric by Rp 2.102.678 or 12,2%, Moscrepe Fabric by Rp 1.266.937 or 9,6%, Rayon Fabric by Rp 394.052 or 6,2% and Bubble Pop Fabric by Rp 372.426 or 5,3%.
{"title":"Analisis Manajemen Persediaan Dengan Metode Economic Order Quantity (EOQ) Pada Persediaan Bahan Baku UKM Bydevina","authors":"Delia Adni Prihasti, Arie Apriadi Nugraha","doi":"10.35313/ialj.v1i3.3230","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3230","url":null,"abstract":"UKM Bydevina is an online-based home industry that focuses on hijab and muslim clothing. However, the company has not implemented proper inventory management in running the business. The order quantity of raw materials is only based on estimaste and there is no inventory costs calculation. This study aims to determine UKM Bydevina’s policy in managing raw material inventory, managing raw material inventory using the EOQ method and comparing inventory costs before and after applying the EOQ method. A descriptive-quantitative method is employed in this research. The data was collected thorugh documentation, interview and observation. The result shows that the EOQ for Diamond Fabric is 2.731 yards/order, Moscrepe Fabric is 2.581 yards/order, Rayon Fabric is 763 yards/order and Bubble Pop Fabric is 1.978 yards/order. Then, the company can save inventory costs for Diamond Fabric by Rp 2.102.678 or 12,2%, Moscrepe Fabric by Rp 1.266.937 or 9,6%, Rayon Fabric by Rp 394.052 or 6,2% and Bubble Pop Fabric by Rp 372.426 or 5,3%.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124479445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to look at the implementation of the Just In Time system in managing raw material inventory on inventory cost efficiency at the Much Desserts company. The research method used in this research is descriptive qualitative. Sources of data used are primary and secondary data sources with data collection techniques by observation, interviews, and documentation. From the results of research using the Just In Time system to control raw material inventory, it shows that there is an inventory cost efficiency of Rp3,646,429,- for raw materials for granulated sugar, whipping cream and milk with the percentage level of cost efficiency reaching 75%, 83,1%, and 75%.
{"title":"Implementasi Just In Time System Dalam Meningkatkan Efisiensi Biaya Persediaan Bahan Baku","authors":"Selvi Indri Susanti, Khozin Arief","doi":"10.35313/ialj.v1i3.3302","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3302","url":null,"abstract":"This study aims to look at the implementation of the Just In Time system in managing raw material inventory on inventory cost efficiency at the Much Desserts company. The research method used in this research is descriptive qualitative. Sources of data used are primary and secondary data sources with data collection techniques by observation, interviews, and documentation. From the results of research using the Just In Time system to control raw material inventory, it shows that there is an inventory cost efficiency of Rp3,646,429,- for raw materials for granulated sugar, whipping cream and milk with the percentage level of cost efficiency reaching 75%, 83,1%, and 75%.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125401897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.
本研究参考Peraturan Menteri Kesehatan No.74 Tahun 2016，通过实施运营审计，实证评估效率、有效性和经济性水平，对UPTD Puskesmas Kasomalang药房库存药品和耗材管理活动进行评价。本研究采用定性描述性比较方法，案例研究类型描述条件，标准，原因，影响，以及强弱矩阵作为额外的支持数据。本研究通过三角测量程序使用定性数据。结果表明:UPTD药房室药品及耗材库存管理的有效率为85%，有效率为81.25%，经济性为90.9%。但也存在着一些不足，如岗位多，出现缺货和滞销现象，管理活动还没有完全实现计算机化。
{"title":"Audit Operasional terhadap Pengelolaan Persediaan Obat dan Bahan Medis Habis Pakai","authors":"Nuri Aisyah Hikmah, Iyeh Supriatna","doi":"10.35313/ialj.v1i3.3109","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3109","url":null,"abstract":"This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126219161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The use of good technology can have a positive impact on the development of the company. Sales accounting information system is one of the application of accounting information system that can help companies whose main activities are sales. Sales are a way for companies to earn revenue. CV. Citra Mandiri is a company that provides building construction services. Within a month, the company conducted service sales transactions 3-4 times, with turnover reaching Rp. 50.000.000. The company still implements a sales accounting information system manually using paper and stationery, and semi-manual using spreadsheet applications. So that recording until the creation of sales reports is not effective and efficient. The company often has difficulty to record and process sales data, as well as losing documents, notes, and files. To overcome this, it is necessary to design a web-based sales accounting information system application. This research is qualitative research using case study approach. This application was developed using SDLC (system development life cycle), CodeIgniter framework and MySQL database management system. In addition, this application is designed to adapt to the current sales accounting information system, starting from input orders by clients, to produce an output in the form of sales-related reports.
{"title":"Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan Berbasis Web (Studi Kasus pada CV. Citra Mandiri)","authors":"Fryda Ismawati Nur Azizah, Sudjana Sudjana","doi":"10.35313/ialj.v1i3.3173","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3173","url":null,"abstract":"The use of good technology can have a positive impact on the development of the company. Sales accounting information system is one of the application of accounting information system that can help companies whose main activities are sales. Sales are a way for companies to earn revenue. CV. Citra Mandiri is a company that provides building construction services. Within a month, the company conducted service sales transactions 3-4 times, with turnover reaching Rp. 50.000.000. The company still implements a sales accounting information system manually using paper and stationery, and semi-manual using spreadsheet applications. So that recording until the creation of sales reports is not effective and efficient. The company often has difficulty to record and process sales data, as well as losing documents, notes, and files. To overcome this, it is necessary to design a web-based sales accounting information system application. This research is qualitative research using case study approach. This application was developed using SDLC (system development life cycle), CodeIgniter framework and MySQL database management system. In addition, this application is designed to adapt to the current sales accounting information system, starting from input orders by clients, to produce an output in the form of sales-related reports.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122591198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax is one of the sources of state revenue. Every citizen who has an income of up to 60 million and above is obliged to report taxes to the Directorate General of Taxes. Tax reporting by taxpayers is currently done online through e-filing. Every taxpayer in their online tax reporting has the ability to use the internet, but in practice the tax reporting experiences several obstacles. For this tax reporting, it is expected that taxpayers have convenience in tax reporting, so that taxpayers feel satisfied. The satisfaction of this service needs to be investigated specifically. This research was conducted on employees and lecturers at the University of Education Indonesia. The purpose of this study is to determine the expectations and performance of tax services by the Directorate General of Taxes. The research method uses descriptive data analysis with IPA (Importance Performance Analysis)
{"title":"Pengukuran Kepuasan Pengguna Layanan Pajak E-Filing Menggunakan IPA (Importance Performance Analysis) Studi Kasus Di Universitas Pendidikan Indonesia","authors":"Visma Dewi Damayanti, Arry Irawan","doi":"10.35313/ialj.v1i3.3301","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3301","url":null,"abstract":"Tax is one of the sources of state revenue. Every citizen who has an income of up to 60 million and above is obliged to report taxes to the Directorate General of Taxes. Tax reporting by taxpayers is currently done online through e-filing. Every taxpayer in their online tax reporting has the ability to use the internet, but in practice the tax reporting experiences several obstacles. For this tax reporting, it is expected that taxpayers have convenience in tax reporting, so that taxpayers feel satisfied. The satisfaction of this service needs to be investigated specifically. This research was conducted on employees and lecturers at the University of Education Indonesia. The purpose of this study is to determine the expectations and performance of tax services by the Directorate General of Taxes. The research method uses descriptive data analysis with IPA (Importance Performance Analysis)","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123348608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research is motivated by the decline in income during last three years and the ineffective management of working capital and production costs at CV Samasta Mitra. So it is worried that it will affect the income of the company and business development. This research aims to examine the effect of working capital and production costs on income at CV Samasta Mitra. The data used in this study is time-series data with a monthly scale starting from 2018 to 2020. The research method used is a quantitative method using IBM SPSS Statistics 25 assistance. The analysis technique used in this study is multiple regression analysis. The results of this study indicate three of the hypothesis proposed, so that the results obtained both partially and simultaneously, working capital and production costs have a positive and significant effect on the income of CV Samasta Mitra.
这项研究的动机是在过去三年的收入下降和无效的管理，在CV Samasta Mitra营运资金和生产成本。所以担心会影响公司的收入和业务发展。本研究旨在考察营运资金和生产成本对CV Samasta Mitra收入的影响。本研究使用的数据为时间序列数据，月尺度为2018 - 2020年。使用的研究方法是使用IBM SPSS Statistics 25辅助的定量方法。本研究使用的分析技术是多元回归分析。本研究的结果印证了本文提出的三个假设，从而得到了营运资金和生产成本对CV Samasta Mitra公司收入有正向显著影响的部分和同时存在的结果。
{"title":"Pengaruh Modal Kerja dan Biaya Produksi Terhadap Pendapatan","authors":"Nurul Fitriyani, Sulistia Suwondo","doi":"10.35313/ialj.v1i3.3090","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3090","url":null,"abstract":"This research is motivated by the decline in income during last three years and the ineffective management of working capital and production costs at CV Samasta Mitra. So it is worried that it will affect the income of the company and business development. This research aims to examine the effect of working capital and production costs on income at CV Samasta Mitra. The data used in this study is time-series data with a monthly scale starting from 2018 to 2020. The research method used is a quantitative method using IBM SPSS Statistics 25 assistance. The analysis technique used in this study is multiple regression analysis. The results of this study indicate three of the hypothesis proposed, so that the results obtained both partially and simultaneously, working capital and production costs have a positive and significant effect on the income of CV Samasta Mitra.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115009435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to evaluate the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang. The research method used is descriptive qualitative analysis method with data analysis tool in the form of control matrix. The technique used in data collection is interviews and documentation, and is strengthened by a questionnaire containing questions that refer to the internal control component according to COSO. The results showed that the implementation of the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang, had fulfilled the internal control objectives based on COSO but was still not optimal because there were several control elements that had not been implemented which had a significant impact, namely elements on the environmental control component, risk assessment, and control activities.
本研究的目的在于评估印尼国有银行(Koperasi Peternak Sapi Bandung Utara Lembang)的Simpan Pinjam单位提供成员贷款的内部控制制度。研究方法采用描述性定性分析方法，采用控制矩阵形式的数据分析工具。数据收集所使用的技术是面谈和记录文件，并通过一份载有根据COSO涉及内部控制部分的问题的调查表加以加强。结果表明，Koperasi Peternak Sapi Bandung Utara Lembang的Simpan Pinjam单位提供成员贷款的内部控制系统的实施已经实现了基于COSO的内部控制目标，但仍然不是最优的，因为有几个控制要素尚未实施，这些要素对环境控制成分、风险评估和控制活动有重大影响。
{"title":"Evaluasi Sistem Pengendalian Intern Pemberian Pinjaman Anggota Pada Unit Simpan Pinjam Koperasi Peternak Sapi Bandung Utara Lembang","authors":"Yun Kusumawati, Y. Rufaedah","doi":"10.35313/ialj.v1i3.3169","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3169","url":null,"abstract":"This study aims to evaluate the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang. The research method used is descriptive qualitative analysis method with data analysis tool in the form of control matrix. The technique used in data collection is interviews and documentation, and is strengthened by a questionnaire containing questions that refer to the internal control component according to COSO. The results showed that the implementation of the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang, had fulfilled the internal control objectives based on COSO but was still not optimal because there were several control elements that had not been implemented which had a significant impact, namely elements on the environmental control component, risk assessment, and control activities.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"655 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114979553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract: The application of accounting information systems in companies is important because it can present reliable information effectively and efficiently so as to facilitate operational activities to decision making. Currently, many companies are constrained in presenting accounting information systems in the form of recording transactions and financial statements based on SAK EMKM. Transaction recording and financial statements with SAK EMKM can be done on Android-based accounting software via smartphone devices. This research helps Qaya Laundry provide easy transaction recording and financial reporting using the Si Apik android-based financial accounting application. The method used in this study is based on a qualitative descriptive method with data collection through observation, interviews, and documentation approaches. The results of this study are in the form of guidelines for implementing the Si Apik application in recording transactions and preparing financial reports, making it easier for Qaya Laundry to manage finances for future decision-making needs.
{"title":"Penerapan Aplikasi Keuangan Berbasis Android Si Apik Dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM","authors":"Lalu Hasan Habibi, Iyeh Supriatna","doi":"10.35313/ialj.v1i3.3183","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3183","url":null,"abstract":"Abstract: The application of accounting information systems in companies is important because it can present reliable information effectively and efficiently so as to facilitate operational activities to decision making. Currently, many companies are constrained in presenting accounting information systems in the form of recording transactions and financial statements based on SAK EMKM. Transaction recording and financial statements with SAK EMKM can be done on Android-based accounting software via smartphone devices. This research helps Qaya Laundry provide easy transaction recording and financial reporting using the Si Apik android-based financial accounting application. The method used in this study is based on a qualitative descriptive method with data collection through observation, interviews, and documentation approaches. The results of this study are in the form of guidelines for implementing the Si Apik application in recording transactions and preparing financial reports, making it easier for Qaya Laundry to manage finances for future decision-making needs.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124916173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Micro Small and Medium Enterprises (MSMEs) in Indonesia have a significant role in building the country's economy. But until now there are still many MSMEs that are difficult to grow their business. One of the contributing factors is that there are still many MSMEs who do not realize the importance of compiling financial statements as a tool to measure the company's performance and as a matter of consideration in making decisions. This research is aimed at MSMEs who have not made financial statements. MSMEs Edward Konveksi is one of the convection companies that has not yet made financial statements. The purpose of this research is to find out the financial records that have been done Edward Konveksi, and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, observations and documentation. This research shows that MSMEs Edward Konveksi have not made financial records and have not compiled financial statements based on SAK EMKM.
{"title":"Penyusunan Laporan Keuangan Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Edward Konveksi)","authors":"Rizky Cahya Maulana, Vina citra Mulyandani","doi":"10.35313/ialj.v1i3.3267","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3267","url":null,"abstract":"Micro Small and Medium Enterprises (MSMEs) in Indonesia have a significant role in building the country's economy. But until now there are still many MSMEs that are difficult to grow their business. One of the contributing factors is that there are still many MSMEs who do not realize the importance of compiling financial statements as a tool to measure the company's performance and as a matter of consideration in making decisions. This research is aimed at MSMEs who have not made financial statements. MSMEs Edward Konveksi is one of the convection companies that has not yet made financial statements. The purpose of this research is to find out the financial records that have been done Edward Konveksi, and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, observations and documentation. This research shows that MSMEs Edward Konveksi have not made financial records and have not compiled financial statements based on SAK EMKM.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128930578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
MSMEs (Micro, Small and Medium Enterprises) have a fairly important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the reasons is the lack of attention to the importance of compiling financial reports. Whereas financial reports will be very useful for evaluating the performance of MSMEs. The purpose of this study is to determine the financial records that have been carried out by MSME Skinka, then design financial reports with Microsoft Excel and prepare financial reports based on SAK EMKM. The research method used is descriptive qualitative method. Data collection techniques were carried out by interview and documentation. The preparation of financial statements is made in accordance with SAK EMKM which consists of a profit and loss statement, balance sheet and notes to financial statements.
{"title":"Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Berbantuan Microsoft Excel","authors":"Jurnal Penutup, Aset Tetap, Utang Usaha","doi":"10.35313/ialj.v1i3.3192","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3192","url":null,"abstract":"MSMEs (Micro, Small and Medium Enterprises) have a fairly important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the reasons is the lack of attention to the importance of compiling financial reports. Whereas financial reports will be very useful for evaluating the performance of MSMEs. The purpose of this study is to determine the financial records that have been carried out by MSME Skinka, then design financial reports with Microsoft Excel and prepare financial reports based on SAK EMKM. The research method used is descriptive qualitative method. Data collection techniques were carried out by interview and documentation. The preparation of financial statements is made in accordance with SAK EMKM which consists of a profit and loss statement, balance sheet and notes to financial statements.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115884648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：