PREPARATION OF MSMEs FINANCIAL STATEMENTS

Article Sidebar

PDF
Published Aug 31, 2023

Main Article Content

Bahrudin Fany El Yusup
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Kholilah Kholilah
Universitas Islam Negeri Maulana Malik Ibrahim Malang

Abstract

MSMEs in Dapur Catering still maintain basic financial records. Using the BukuKas app, daily transactions are first recorded before creating MSMEs financial statements. This study is a qualitative case study. Interviews, observation, documentation, and literature reviews are data collection method in this research. Data analysis includes reduction, data visualization, and conclusion. This study used triangulation of data sources by comparing the interview findings of each informant to find similar replies and comparing the interview results with observations. Making a list of accounts, an initial balance sheet, a list of fixed assets, a general journal, an adjustment journal, a general ledger, and financial statement are the following steps in the accounting cycle. Statements of Financial Position, Income Statements, and Notes to Financial Statements make up the SAK EMKM-compliant design of financial statements. The limitation of the study is that because the transaction lasted only one month, only a portion was covered. Future research might include a greater number of transactions and extended observation times.

Article Details

How to Cite
YUSUP, Bahrudin Fany El; KHOLILAH, Kholilah. PREPARATION OF MSMEs FINANCIAL STATEMENTS. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 909-920, aug. 2023. ISSN 2541-3333. Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2278>. Date accessed: 02 may 2024.
ABNT APA BibTeX CBE EndNote - EndNote format (Macintosh & Windows) MLA ProCite - RIS format (Macintosh & Windows) RefWorks Reference Manager - RIS format (Windows only) Turabian
Issue
Vol 9 No 1 (2023): The 9th International Conference of Islamic Economics and Business (ICONIES 2023)
Section
Articles

References

Fitriani, P. A. (2021). Analisis Penyusunan Laporan Keuangan Umkm Berdasarkan Standar Akuntansi Keuangan Emkm Di Kelurahan Padasuka. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 4(2), 109–113. https://doi.org/10.32497/akunbisnis.v4i2.3110

Fitriani, Y. (2021). Analisa Pemanfaatan Aplikasi Keuangan Online sebagai Media untuk Mengelola atau Memanajemen Keuangan. Journal of Information System, Applied, Management, Accounting and Research., 5(2), 454–461. https://doi.org/10.52362/jisamar.v5i2

Hasanah, A. N., & Sukiyaningsih, T. W. (2021). Penerapan Laporan Keuangan Berbasis SAK EMKM pada UMKM Rempeyek Bayam Kecamatan Cikeusal. Jurnal Ekonomi Vokasi, 4(2), 12–26. https://e-jurnal.lppmunsera.org/index.php/JEV/article/download/3491/1765

Judianto, R., Ismunawan, I., & Rahman, A. N. (2018). Implementasi Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada UKM Davin Dekor Surakarta. JAB, 4(2), 79–98.

Julianty, H. T. (2019). Pemberian Izin Usaha Mikro, Kecil dan Menengah (UMKM). 3(10), 1–6.

Kholilah, K., Meylianingrum, K., Jaya, T. J., & Jouti, A. T. (2022). Halal Value Chain in the Holding Business: The Experience of Islamic-based School (Pesantren) in Indonesia. Shirkah: Journal of Economics and Business, 7(3), 318–334. https://doi.org/10.22515/shirkah.v7i3.522

Larasati, I. P., Andayani, E. S., Nujmatul, L., & Kholilah, K. (2017). the Accounting and Financial Model From the Perspective of Micro, Small, Medium Enterprises: Does the Concepts of Knowledge Really Matter? International Journal of Business, Economics and Law, 14(1), 25–28. http://diskopumkm.

Lestari, L., Marlinah, A., & Syarlis, M. F. (2023). Penyusunan Laporan Keuangan Sesuai SAK EMKM Menggunakan Microsoft Excel ( Studi Kasus Pada UD . Tani Maju di Kec . Biringbulu Kab . Gowa ). Malomo: Jurnal Manajemen Dan Akuntansi, 1(2), 215–224.

Mahmud, M., Rasyid, M. N., Khaliq, A., Nasrullah, N., & Rendra, M. Y. A. R. (2021). Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berbasis Syariah UKM Ajjulukana di Desa Tamalate Kabupaten Takalar. Jurnal IPMAS, 1(3), 138–145. https://pusdig.my.id/ipmas/article/view/94%0Ahttps://pusdig.my.id/ipmas/article/download/94/70

Mutiah, R. A. (2019). Penerapan Penyusunan Laporan Keuangan pada UMKM Berbasis SAK EMKM. International Journal of Social Science and Business, 3(3), 223–229. https://doi.org/10.37932/ja.v9i2.142

Ningtiyas, J. D. A. (2017). Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM) (Study Kasus Di UMKM Bintang Malam Pekalongan). Riset & Jurnal Akuntansi, 2(1), 11–17.

Rahmawati, U., & Kholilah, K. (2023). Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic. Jurnal Aplikasi Akuntansi, 7(2), 171–184. https://doi.org/10.30656/jak.v9i2.4591

Tatik, T. (2018). Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah) Pada Laporan Keuangan UMKM (Studi Kasus Pada UMKM XYZ Yogyakarta). Jurnal Relasi, 14(2), 1–14. https://doi.org/10.31967/relasi.v14i2.260

Terenggana, C. A., Kusmawati, K., Rinamurti, M., Putri, W., & Khairunnisa, K. (2021). Pelatihan Kewirausahaan Dan Pembukuan Kekinian Dengan Menggunakan Aplikasi Buku Kas. Jurnal Abdimas Musi Charitas, 5(2), 92–97. https://doi.org/10.32524/jamc.v5i2.313

Widiastiawati, B., & Hambali, D. (2020). Penerapan Penyusunan Laporan Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada UMKM UD Sari Bunga. Journal of Accounting, Finance and Auditing, 2(2), 38–48. https://doi.org/10.32939/dhb.v3i2.1461