Accounting Practices in the Financial Recordkeeping of Elmeera Hijab Online Shop Based on SAK EMKM
Perlakuan Akuntansi pada Pencatatan Online Shop Elmeera Hijab Berdasarkan SAK EMKM
DOI:
https://doi.org/10.21070/ups.7993Keywords:
Accounting, Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), MSMEs, Online Shops, Financial StatementsAbstract
This study aims to examine the accounting treatment applied by the online shop Elmeera Hijab and to evaluate its financial recording practices in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Elmeera Hijab is a small-scale business that has not yet implemented an accounting recording system in line with the applicable standards. This research adopts a qualitative descriptive approach using a case study method. Data collection techniques include in-depth interviews, direct observation, and documentation obtained from the business owner. The findings reveal that Elmeera Hijab's current financial recording is still very basic and does not comply with accounting principles. After adjustments were made based on SAK EMKM, financial statements were prepared, consisting of a statement of financial position, an income statement, and notes to the financial statements.
Downloads
References
Afif, I. R., “Perancangan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbasis Microsoft Excel Pada UMKM Almira Handmade Malang,” 2019.
Nafrizal, A., “Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) Pada UMKM Kopi Rejeki Singosari Lancar, dan Barokah (RLB),” 2020, pp. 1–127.
Imamah, N., “Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Pada UMKM Nungpastel Bululawang, Malang, Jawa Timur,” Skripsi, Universitas Islam Negeri Maulana Malik Ibrahim, 2019.
Mulyadi, “Sistem Akuntansi,” Salemba Empat, 2016.
Pramisti, N. Q., “Krisis Moneter 1997/1998 Adalah Periode Terkelam Ekonomi Indonesia,” Tirto.id, 2020.
Ikatan Akuntan Indonesia, “Pernyataan Standar Akuntansi Keuangan (PSAK) No.1,” 2019.
Ramadhani, E., “Analisis Penerapan SAK EMKM Dalam Laporan Keuangan Toko Abang Apple,” Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi, 2017.
Rejeki, D. & Dewi, H. J., “Analisis Implementasi Penyajian Laporan Keuangan Berdasarkan SAK EMKM Pada PT Bintang Wijaya Abadi Bekasi,” Jurnal Akuntansi dan Bisnis Krisnadwipayana, Vol. 6, No. 1, 2019, doi: 10.35137/jabk.v6i1.260.
Riadi, M. Z. I., “Penerapan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil dan Menengah (UMKM) Wooft Konveksi,” Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi, 2017.
Soewardjono, “Teori Akuntansi: Perekayasaan dan Pelaporan Keuangan Edisi Ketiga,” 2015.
Sugiyono, “Wawancara,” Alfabeta, 2005.
Sugiyono, “Keabsahan Data Kualitatif Dalam Observasi,” Alfabeta, 2005.
Warfield, T. D., Kieso, D. E., & Weygandt, J. J., “Intermediate Accounting Volume 2 IFRS Edition,” Vol. 2, 2014a.
Warfield, T. D., Kieso, D. E., & Weygandt, J. J., “Intermediate Accounting Volume 2 IFRS Edition,” Vol. 2, 2014b.
Downloads
Additional Files
Posted
License
Copyright (c) 2025 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
