Electronic Resource

Analisis Of FInancial Accounting Standards For Samall Micro And Medium Entities In The Salimah Muslimah Karawang cooperative

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Objectives : The purpose of this study is to analyze conformity between
the financial statements presented by salimah cooperative
with SAK EMKM and its factors
Methods : This research study use qualitative analysis techniques to
compare the financial statement practices of the Salimah
cooperative with the presentation standards outlined by the
Indonesian Financial Accounting Standards for Micro,
Small, and Medium Enterprises (EMKM). EMKM consists
of six components, including compliance with EMKM,
reporting frequency, consistent presentation, comparative
information, financial statements, and identity of financial
statements. The objective of this study is to encourage
cooperatives to adopt these standards.
Results/findings : The result from this study are firstly, the analysis of the
standards implemented by the Salimah Karawang
Cooperative reveals that the preparation of financial
statements satisfies three out of the six elements required by
SAK EMKM. Secondly, the analysis of factors influencing
the conformity and non-conformity in implementing the
presentation of financial statements in the Salimah
Cooperative, based on SAK EMKM, indicates that the
socialization of SAK EMKM, perceptions, accounting
understanding, business size, and profit influence the
application of SAK EMKM.

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Availability

Detail Information

Series Title

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Call Number

REF 657.3 ASH a

Publisher

Bogor : IAI Tazkia., 2023

Collation

AS

Language

English

ISBN/ISSN

NIM19102012

Classification

657.3

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

Financial report
Cooperative
Accounting Standar
Micro Small Medium Enterprises

Specific Detail Info

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Statement of Responsibility

Hilwa Azizah Ashfa

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