Sek, Elmer Setiwan (2025) Penyusunan Sistem Imformasi Akuntasi Pada UMKM Berdasarkan SAK EMKM ( Studi Kasus Pada Toko Mas Agung). INTERNATIONAL CONFERENCE ON BUSINESS AND ENTREPRENEURSHIP FOR NATION'S SUSTAINABILITY (ICBENS), 2 (1). ISSN 3089-3933
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Abstract
This study aims to design a simple accounting information system that can help and facilitate business owners in making financial reports based on applicable standards. This study uses a qualitative method with a case study as the data collection method. The results of the research found that the financial statements of Toko Mas Agung which have been processed by the researchers based on SAK EMKM show total company assets of Rp. 552.471.000,00, total liabilities of Rp. 45.000.000,00, and equity of Rp. 507.471.000,00. Toko Mas Agung’s peformance in 2023 was Rp. 48.885.000,00.
Keywords: UMKM, Financial Statements, Standard Accounting for Micro, Small, and Medium Entities (SAK-EMKM)
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Pustakawan UBP Karawang |
| Date Deposited: | 28 Jan 2026 03:53 |
| Last Modified: | 28 Jan 2026 03:53 |
| URI: | http://repository.ubpkarawang.ac.id/id/eprint/5872 |
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