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IMPLEMENTASI SAK EMKM PADA UMKM (STUDI KASUS PADA UMKM TEMPE NGRAYUN DI KEBUPATEN PONOROGO)

Jurnal Ilmiah Riset Akuntansi

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Title IMPLEMENTASI SAK EMKM PADA UMKM (STUDI KASUS PADA UMKM TEMPE NGRAYUN DI KEBUPATEN PONOROGO)
 
Creator Ariyanto, Mohammad Rudi
Maslichah, Maslichah
 
Description Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities  carried out at Tempe Ngrayun SMEs in Ngrayun District, Ponorogo Regency using a case study approach with descriptive qualitative methods. Collecting data through interviews directly to the object of research. The implementation of Financial Accounting Standards SMEs in Tempe Ngrayun SMEs is assessed based on four assessment variables, namely accounting records (basic accrual basis and the concept of business entities), ownership of human resources, supporting facilities/infrastructure, and knowledge of Financial Accounting Standards SMEs. The results showed that most of the Tempe Ngrayun SMEs in Ngrayun District, Ponorogo Regency were considered not ready to implement Financial Accounting Standards SMEs. This is based on the interview data obtained showing that all Tempe Ngrayun SMEs have not met the four assessment variables. Almost all SMEs in Tempe Ngrayun can only fulfill one of the assessment variables. The results obtained in this study indicate that the unpreparedness of Tempe Ngrayun SMEs in implementing Financial Accounting Standards SMEs is influenced by the lack of knowledge of Tempe Ngrayun SMEs actors on Financial Accounting Standards SMEs.Keywords: Financial Accounting Standards SMEs, SMEs, Basic Accounting Assumptions, Human Resources, and Supporting Facilities.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15127
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15127/11309
 
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