Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada PT. Saylendra Hexagon Global Technology

Authors

DOI:

https://doi.org/10.31000/competitive.v7i2.4825

Abstract

Masih banyaknya UMKM yang belum dapat membuat laporan keuangan sendiri meskipun sudah berbadan usaha perseroan terbatas (PT) yang masuk dalam kriteria UMKM. Hal tersebut terjadi karena ketidak tahuan pemilik terhadap ilmu akuntansi serta pedoman dalam penyusunan laporan keuangan EMKM Jika hal tersebut terjadi, hanya akan menjadi penghambat dalam permodalan dan pengajuan kredit pelaku UMKM. Tujuan dari penelitian ini yaitu menyusun laporan keuangan untuk perseroan terbatas yang termasuk kriteria UMKM berdasarkan Standar Akuntansi Keuangan EMKM. Pada penelitian ini digunakan metode penelitian kualitatif dengan hasil penelitian Penyusunan laporan Keuangan berdasarkan SAK EMKM.

Downloads

Download data is not yet available.

Published

2024-05-07

Issue

Vol. 7 No. 2 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

How to Cite

[1]
A. Rosyana, “Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada PT. Saylendra Hexagon Global Technology”, COMPETITIVE, vol. 7, no. 2, pp. 203–210, May 2024, doi: 10.31000/competitive.v7i2.4825.