Analisis Laporan Keuangan Pada Usaha Mikro, Kecil, Dan Menengah Yang Ada Di Kota Ambon

Authors

  • Tiara Tiara Universitas Pattimura Ambon
  • Jeclin Huwae Universitas Pattimura Ambon
  • Rizal M Tanassy Universitas Pattimura Ambon
  • Masita Latupono Universitas Pattimura Ambon
  • Bryan Pelo Universitas Pattimura Ambon

DOI:

https://doi.org/10.55606/akuntansi.v2i3.341

Keywords:

Analysis of Financial Statements, MSMEs

Abstract

This study aims to provide an overview of the preparation of financial statements for MSMEs. This research takes the object of the Groceries business (Ica Kiosk) which was founded in 2018, and is located in Mardika, Rijali Village, Ambon City. Data collection is done through interviews. The results of the study show that the financial reports made are still not in accordance with SAK. Then, the information contained in financial reports is still simple and still financial from practitioners. The obstacles faced by owners in making financial reports are the lack of time allocation they have and the assumption that making financial reports is complicated and difficult for owners to understand.

References

Bungin, P.D. (2015). Penelitian kualitatif komunikatif, ekonomi, kebijakan public, dan ilmu social lainnya. Jakarta: prenada Media Group.

Devany, A.M. (2017). Analisis kebermanfaatan system informasi akuntansi yang dapat menghasilkan laporan keuangan berdasarkan standar akuntansi keuangan entitas mikro, kecil dan menengah (SAK EMKM) pada umkm dengan omzet kecil (studi kasus pada UMKM Ara). Jurnal ilmiah mahasiswa FEB Universitas Brawijaya, 5(2). Diakses dari http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4336/3823.

Ikatan Akuntan Indonesia. (2014). Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.

Fajriana, N. (2017). Analisis Praktik Pemungutan Pajak Parkir di Kota Batu. Jurnal ilmiah mahasiswa FEB Universitas Brawijaya, 5(2). Diakses dari http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/3765/3328.

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Published

2023-08-01

How to Cite

Tiara Tiara, Jeclin Huwae, Rizal M Tanassy, Masita Latupono, & Bryan Pelo. (2023). Analisis Laporan Keuangan Pada Usaha Mikro, Kecil, Dan Menengah Yang Ada Di Kota Ambon. Akuntansi, 2(3), 238–244. https://doi.org/10.55606/akuntansi.v2i3.341

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