The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors

Case Studies In Lowokwaru District, Malang

Authors

  • Ahmad Mukoffi University of Tribhuwana Tunggadewi
  • Yayuk Sulistiyowati

DOI:

https://doi.org/10.20525/ijrbs.v8i3.202

Keywords:

Financial Accounting Standards, Small And Medium Micro Economic, Food and Beverage Sector, Electronic-based financial reporting

Abstract

In the preparation of financial statements based on financial accounting standards is an improvement in quality of financial statements, which will leverage the credibility of the financial statements in question. The research’s object to be studied are MSMEs in Food and Beverage Sector. The formulation of the problem in this study is, a. How is the preparation of MSME financial statements in the Food and Beverage sector based on EMKM SAK in Tlogomas Sub-District, Malang City, b. What are the constraints faced by MSMEs in the Food and Beverage Sector in implementing EMKM SAK in Tlogomas Sub-District Malang, c. What strategy model is effective from the government so that MSMEs can apply the SAK EMKM optimally. This research method used a combination of research methods (Mixed Methods). With adequate accounting, MSME entrepreneurs can fulfill the requirements in applying for credit, such as making financial reports. The researcher offers a model for the application of electronic-based financial reporting, this is to attract investors to contribute their capital, considering that currently entering the free market. This program also makes easier for the Bank to read the financial statements of micro entities.

Downloads

Download data is not yet available.

References

Andriani, L., Atmadja, A. T., & Sinarwati, N. K. (2014). Analısıs Penerapan Pencatatan Keuangan Berbasıs Sak Etap Pada Usaha Mıkro Kecıl Menengah ( UMKM ) (Sebuah Studı Intrepetatıf Pada Peggy Salon) Jurusan Akuntansi Program S1. E-Journal S1 Ak. Universitas Pendidikan Ganesha.

Creswell, J. (2014). Research Design : Pendekatan Kualitatif, Kuantitatif, dan Mixed. Research design. https://doi.org/10.2307/3152153

D’Souza, J., & Megginson, W. L. (1999). The financial and operating performance of privatized firms during the 1990s. Journal of Finance. https://doi.org/10.1111/0022-1082.00150

Firmansyah, F., & Abdilah, K. F. (2016). Analısıs SWOT dalam penentuan strategı pemasaran produk pembıayaan pada pt. Panın bank syarıah, tbk. Kantor cabang malang. Jurnal ekonomi modernısası. https://doi.org/10.21067/jem.v10i2.798

Kushnir, K., Mirmulstein, M. L., & Ramalho, R. (2010). Micro, Small, and Medium Enterprises Around the World: How Many Are There, and What Affects the Count. World Bank, IFC.

Rangkuti, F. (2006). Reorientasi Konsep Perencanaan Strategis Untuk Menghadapi Abad 21. In Analisis SWOT Teknik Membedah Kasus Bisnis.

Rangkuti, F. (2013). Teknik Membedah Kasus Bisnis Analisis SWOT Cara Perhitungan Bobot, Rating, dan OCAI. PT. Gramedia Pustaka Utama. Jakarta.

Rudiantoro, R., & Siregar, S. V. (2016). Kualıtas Laporan Keuangan Umkm Serta Prospek Implementası SAK ETAP. Jurnal Akuntansi Dan Keuangan Indonesia. https://doi.org/10.21002/jaki.2012.01

Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D. Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, Dan R&D. https://doi.org/10.1007/s13398-014-0173-7.2

Downloads

Published

2019-05-10

How to Cite

Mukoffi, A., & Sulistiyowati, Y. (2019). The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors: Case Studies In Lowokwaru District, Malang. International Journal of Research in Business and Social Science (2147- 4478), 8(3), 17–23. https://doi.org/10.20525/ijrbs.v8i3.202