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Implementasi Pencatatan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan-EMKM pada Kecamatan Medan Barat

Year: 2024

Type: article

Abstract: This study aims to observe the implementation of recording financial reports on a Micro, Small and Medium Entity basis (SAK EMKM) among MSMEs in West Medan District. This study used a qualitative method to collect data from interviews at three types of businesses: Ayam Penyet, Gado-gado, and Soto Ayam. This study shows that limited understanding of accounting and lack of literacy regarding SAK EMKM are the main obstacles in implementing financial reports on the basis of SAK EMKM

Source: El-Mal Jurnal Kajian Ekonomi & Bisnis Islam

DOI: 10.47467/elmal.v5i10.3445

Authors: Iqbal Rusli, Isra Hayati

Institution: Universitas Muhammadiyah Sumatera Utara

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: bronze

OpenAlex ID: W4404897421

FWCI:

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