Medium Entities Research Articles

Pentingnya Pemahaman dan Penerapan SAK EMKM pada UMKM Kripik Sanjai Asia

This study aims to provide education related to the preparation of financial statements at Kripik Sanjai Asia based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Excel. This study used a qualitative approach, data was collected through observation, interviews, and documentation studies. The results showed that Kripik Sanjai Asia was still recording and processing data manually. The entity only has a record of cash in and out manually. So it cannot be known quickly and precisely whether the entity has a profit or loss. In this study, the researcher suggested to Kripik Sanjai Asia to use Microsoft Excel to make it easier for entities to prepare financial statements.

SYSTEMATIC LITERATURE REVIEW: FAKTOR DETERMINAN IMPLEMENTASI SAK-EMKM PADA UMKM DI INDONESIA

MSMEs, as a small-scale business activity, independent and operated by families or communities, are an essential part of the Indonesian economy and play a role in increasing the economic growth of society by creating new jobs that reduce unemployment and poverty in Indonesia. This study aimed to analyze and re-discuss various studies related to the determinant factors that influence MSMEs in Indonesia in implementing Micro, Small, and Medium Entity Financial Accounting Standards (SAK-EMKM) using a Systematic Literature review (SLR). The research data were obtained from Google Scholar in 2018-2022, and 62 articles were used as data sources to be examined in more depth. The results of this research indicate that the quality of human resources, level of education, educational background, understanding of accounting, perceptions of MSME actors, organizational culture, MSME size, business age, socialization, and provision of information are determinant factors that influence the implementation of SAK-EMKM.

Analysis Of The Application Of Financial Accounting Standards For Small And Medium Micro Entities (SAK EMKM) In Various MSMEs

This study aims to determine application of the preparation of financial statements based on Accounting Standards Micro, Small and Medium Entity Finance (SAK EMKM) for Aneka Karya. The type of research used in this research is descriptive qualitative. The results of this study indicate that recording and preparation of financial reports is still simple and not in accordance with SAK EMKM. The application of SAK EMKM to Aneka Karya can have a positive impact, namely it can help business owners understand SAK EMKM and make financial records in accordance with SAK EMKM.

Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah pada Laporan Keuangan Pabrik Tempe Rumahan:


 MSMEs have been chosen by many people to be free from social problems. The recording of MSME financial statements must comply with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). However, many MSMEs, such as Pekan Tolan Village, do not have financial reporting standards. This study aims to understand how the home tempeh factory collects and presents financial data and how the home tempeh factory implements the applicable standards. This study uses a descriptive descriptive approach as an appropriate methodology for in-depth interviews and observations. This research was conducted in a temporary housing factory in Pekan Tolan Village, Kampung Rakyat Village, Labuhan Batu Selatan District. The results of the study show that the home tempe factory in recording financial reports is still done manually and is very simple, and its implementation is not fully in accordance with the provisions stipulated in the EMKM SAK. The recording of the financial statements presented by the home tempeh factory is only a profit and loss statement, while the statement of financial position and notes on financial statements do not yet exist, due to several obstacles that cause SAK EMKM not to be implemented in home tempeh factories, namely a lack of knowledge and understanding of the presentation of appropriate financial statements with Accounting Standards for Small, Medium Companies, ha (SASK EMKM) (SAK EMKM).
 Keywords: SAK EMKM, UMKM, Financial Statements.

Analysis of the Application of Accounting Recording Based on Financial Accounting Standards for Micro, Small and Medium Entities in Small and Medium Enterprises in Baraka District, Enrekang Regency

This study aims to determine the application of accounting records based on entity, micro, small and medium financial accounting standards for small and medium enterprises in Baraka District, Enrekang Regency, using a descriptive analysis method (Descriptive Analysis Method). Descriptive analysis method is a method that provides an overview of small and medium enterprises in Baraka District, Enrekang Regency. The results of the study show that all research objects in Baraka District, namely small and medium enterprises, can already be said to be mostly using accounting recording methods, so that it can be said that these businesses have not fully implemented accounting records as required. This is due to limited human resources and inadequate accounting skills or knowledge.

Investigating the Practice of Financial Accounting Standards for Micro, Small and Medium Enterprise (Msmes): Evidence from Central Kalimantan

This study aims to investigate the application of micro and small business financial reports. The approach taken in this research uses using descriptive qualitative method. Qualitative data through semi-structured interviews were collected from 27 main subjects, namely micro and small businesses. The interview lasted between 45 and 60 minutes, in addition to using observation and documentation techniques to investigate further the role of micro and small business reports as corroborating other forms of evidence. At the same time, the data validation technique uses source triangulation techniques for analysis of data collection, reduction, display and verification. The findings of the results of the investigation of the micro and small business financial reports show that micro and small businesses still need to be more optimal in implementing financial reports following the procedures for Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is evidenced by 27 micro and small business subjects. Only two small business people were interviewed intensively and implemented the management of recording initial financial reporting activities, namely collecting transaction evidence; 25 other micro and small businesses did not record financial reports. This study contributes to the investigation of the application of micro and small business financial reports in the field by exploring the factors that cause the non-application of financial reports according to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM).

Penyusunan laporan keuangan UMKM berdasarkan SAK EMKM pada UMKM CV. Talida Citra Swara

This research was conducted on CV. Talida Citra Swara which is one of the SMEs in the city of Malang. This study aims to determine financial management based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in SMEs CV. Talida Citra Swara. The type of research used in this research is a qualitative approach. The results of this study indicate that the understanding of business owners regarding financial management based on SAK EMKM is still low, and there is no financial record so that the owner cannot know the income earned. Preparation of Financial Statements Based on SAK EMKM on CV. Talida Citra Swara will have a positive impact on MSMEs, with the preparation of Financial Statements based on SAK EMKM, business owners can manage their business finances better.

Conservatism and its determinants for Portuguese small and medium entities

In this study, we aim at analyzing whether Portuguese small and medium entities (SMEs) are accounting conservatively and what the determinants for conservatism are. While conservatism remains on accounting for a long time, both within the local accounting standards and IFRS firms may opt for a revaluation model to subsequently measure fixed assets. As the number of assets may be carried to higher values than firm becomes less conservative. Therefore, we propose that revaluations are a negative proxy for conservatism. We find that revaluations are not used in an often manner and they are higher for listed than for unlisted firms. Furthermore, our results suggest that debt and firm size are both positively associated with conservatism. Both associations are more significant for listed than non-listed firms. In addition, return on equity tends to increase conservatism, but only for the most indebted unlisted firms. These pieces of evidence are consistent with conservatism being a mechanism to regulate managers’ activity and to capture the confidence of stakeholders.

It’s not an encyclopedia, it’s a market of agendas: Decentralized agenda networks between Wikipedia and global news media from 2015 to 2020

Many innovative forms of media entered the online mediascape and can potentially set public agendas. This study drew on peer-produced news content on Wikipedia and theorized its unprecedented agenda building power within a network of diverse media sources. Adopting the network agenda-setting model, this study collected comprehensive global news coverage and Wikipedia coverage of top US political news events from 2015 to 2020. Time series analysis found that none of the media types (Wikipedia, elite media, and non-elite media) exhibited dominant agenda-setting power, while each of them can lead the agenda in certain circumstances. Wikipedia was a critical agenda setter for other media entities, and it also reflected the public’s collective evaluation of existing news agendas from multiple sources. This article proposed a multi-agent and multidirectional network architecture to describe agenda-setting relationships. We also highlighted four unique characteristics of Wikipedia that matter for digital journalism.

PENYUSUNAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA AGEN

Indonesia is a country rich in natural resources. Besides being rich in natural resources, the Indonesian population utilizes its natural resources by way of entrepreneurship. One of the very many businesses is UMKM (Micro, Small and Medium Enterprises). Setting up this business is very easy and does not require large capital. UMKM (Micro, Small and Medium Enterprises) is one of the businesses that has been established by many people, especially from the lower middle class. According to IAI in SAK EMKM Micro Small and Medium Enterprises (EMKM) are entities without significant public accountability that meet the definition and criteria of micro small businesses. Micro, Small and Medium Entities (EMKM) are used to support business activities, or business development in the future. In this study, researchers used qualitative data analysis methods. In this study describing and explaining matters related to financial reports, researchers collect data by observation, direct interviews with business owners, and make financial reports in accordance with SAK-EMKM, in the end it can show the value of Profit and Loss Reports, Reports Financial Position, Notes to Financial Statements that are more accurate.

PENERAPAN DAN PENYAJIAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH

This study aims to determine the application and presentation of financial statements in accordance with micro, small and medium entity financial accounting standards at UD Tiga Putra. This research is a qualitative descriptive study. Sources of data in this study used primary data types obtained through interviews, documentation, and observation. From the results of the study it is known that: 1) UD Tiga Putra has not fully implemented correctly due to limited human resources, 2) UD Tiga Putra acknowledges the recognition and measurement of several accounts in the statement of financial position such as inventory accounts, payables, accounts receivable, and capital; 3) UD Tiga also recognizes the recognition and measurement of income accounts in the income statement that have not been realized in the form of financial statements according to SAK. From the results of this study, it is suggested to business owners to increase the capacity of their employees, especially those in charge of recording transactions to presenting financial reports. Some things that can be done include participating in training, especially regarding the presentation of financial reports or collaborating with universities to be willing to provide assistance at UD Tiga Putra.

The Influence Of Financial Management Training For Micro, Small And Medium Enterprises In Padang Sakti Lhokseumawe

As micro, small and medium entity (EMKM) business actors, we should be proud, because EMKM in Indonesia contributes to economic growth with an achievement of 60%. Especially during the COVID-19 pandemic like now. EMKM can be one of the hopes for reducing the number of unemployed in Indonesia, as well as opening up new job opportunities. The first important role of EMKM is as a means of alleviating small communities from poverty. The main reason is the high rate of employment by EMKM. EMKM also has a very important role in the economic distribution of society. In contrast to large companies, EMKM has locations in various places. High attention must be given to these EMKM actors as a manifestation of the government in supporting the economy of the common people. Moreover, EMKM is able to have a direct impact on people's lives in the lower sector to improve people's welfare. MSME development is one of the government's efforts to expand business opportunities for new entrepreneurs so that they are able to compete in services and trade. Higher education as a formal institution is expected to act as a source of learning and give full attention to EMKM as a form of partnership in developing science and technology. The role of tertiary institutions is not in providing capital but rather in fostering the ability of small industries so as to encourage the ability of small industries to access capital and business management. EMKM business development and training in this program will be carried out in one of the villages in Muara Satu District, precisely in Padang Sakti village, as one of Malikussaleh University's fostered villages. This activity is expected to increase the entrepreneurial spirit, train skills in managing a business and is expected to have a direct impact on the management of EMKM management to improve welfare in the future.

Digital Media and the Crime Industry: Saudi Society

This study concentrates on digital media’s impact on criminal activities in the Saudi community. The theoretical framework is based on the cultivation theory. The study includes the thirteen regions of Saudi Arabia with a sample of 630 respondents. Questionnaires were used to collect data. Based on the results, TikTok, Twitter and Snapchat are the most influential apps that contribute to the rapid spread of crime, particularly fraud, financial scamming, violating religious and public policy values, as well as deceiving minors. The study reveals that the promotion of crime through digital media is attributed to many factors, most notably digital media’s ability to transmit criminal images and patterns all over the world and achieve lucrative gains by stirring up the media entities’ desire to intensify the dissemination of digital media content. The study recommends the importance of international agreements in the field of combating crimes to determine the framework of international jurisdiction and international collaboration to protect communities against cross-border crimes. Adopting strict security measures to provide sound media content, implementing electronic protection policies and paying much more attention to the family circle are the first line of defence in facing the crimes of digital media content. KEYWORDS Crime confrontation, crime spread, international crimes, IT crimes, new media, social media

The phenomenon of pathostreaming and pathological content in the face of media policy

Pathological online communication behaviours and their detrimental effects have remained a significant component of Internet research ever since it became a field of study in media science. It is safe to say that, in addition to the valuable content posted on social media, one can also find content that can be threatening given the media reality of today’s online audience. In the author’s opinion, pathostreaming and pathological content should certainly be considered as such. Pathostreaming is a new phenomenon in the media space, which involves posting of online recordings or images containing obscene, vulgar and sexual content, as well as, spreading hate speech on various digital platforms. Its peculiarity has contributed to the emergence of new media entities – the pathostreamer, the pathoinfluencer and the pathouser. The author of this article attempts to analyse the activities of obscene content creators and their viewers using content analysis and interviews. The paper’s goals are to demonstrate the phenomenon of pathostreaming as the risk of social pathologies being transmitted into the online space and to outline media policy towards this media problem.

The effect of organizational factors on SMEs performance in Dubai

Small and medium entities (SMEs) may not have an appreciable impact on the economy of a country unless they are performing well. In the UAE, the performance of SMEs still appears to be unimpressive despite the actions of the government. Cross-sectional research design and survey methods were used in research work since the managers and employees of SMEs were the primary sources of data. The result from the study revealed that organizational factors positively and significantly impacts SMEs performance. Future researchers will benefit largely from this present study because it will guide them on how and where to focus their research. The findings of the study will assist UAE agencies and institutions in understanding the mediating role of ABC adoption as the key drivers and exert a strong influence on performance for SMEs in UAE. The government and policymakers should look at the involvement of external partners in facilitating innovation activities among SMEs in UAE.

The Impact of Computerised Accounting Information Systems on Financial Performance: The Saudi Context

Small and medium-sized enterprises (SMEs) have played an essential role in contributing to national income, productivity and employment. Therefore, this research aims to study the importance of computerised accounting information systems for Saudi SMEs and the impact of such systems on financial performance. A survey was developed and sent to 197 Saudi SMEs that had adopted one of the computerised accounting information systems. Around 118 valid responses were received. The data was analysed, and the results indicated the impact of using computerised accounting information systems at both individual and organisational levels. The study indicated that the users were satisfied with the systems. The study also found a positive effect of computerised accounting information systems on Saudi SMEs' financial performance. In addition, the study showed no difference in the impact between a small and medium entity. To conclude, the study recommends that Saudi SMEs adopt one of the computerised accounting information systems because of their impact on the organisation’s performance. KEYWORDS Company profitability, electronic system, financial statement, organisation performance, systems maturity, user satisfaction

Enhancing the Professionalism of Muslim Journalists in Handling Disinformation and Hoaxes During the COVID-19 Pandemic

The term alternative media refers to media that serves as alternative sources of information in lieu of mainstream media. In contrast to social media, alternative media are mass media entities that carry out journalistic functions even though they are affiliated with community organizations. Thus, alternative media are expected to provide authentic news just like mainstream media in Muslim countries. Islamic alternative media are also required to produce quality news, and this was especially seen during the COVID-19 pandemic, when a flood of information resulted in confusion among the community. In response, training that aimed to enhance journalistic professionalism for practitioners of Islamic alternative journalism from four alternative media entities was conducted during the pandemic. Entitled Enhancing Professionalism of Muslim Journalists, the training was carried out in a measurable manner using the Assets-Based Community Development (ABCD) approach, which consists of five steps, namely discovery, dream, design, define, and destiny. With these five steps, the training resulted in significant changes in how journalist carried out their jobs. These include improvements in their understanding of professional ethics, news writing, and the use of journalistic language. This training also provided an overview of the pattern of reporting in Islamic alternative media, which are platforms that can provide news from a religious perspective.

ANALISIS PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM

This study aims to find out how the financial reporting process of the Rejeki Mekar Abadi company, as well as the problems faced by the Rejeki Mekar Abadi company in preparing financial statements, and the company's understanding of the presentation of financial statements in accordance with SAK-EMKM or Financial Accounting Standards for Micro, Small and Medium Entities. This qualitative study was conducted with a descriptive design. Data for this study were collected through observations, interviews, and document analysis. The results showed that Rejeki Mekar Abadi includes as MSME business but has not fully implemented SAK-EMKM standard. Financial statements are prepared based on individual skills, and the company's financial statements cannot be used as a consideration in making company decisions.

Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy

PurposeThe authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.Design/methodology/approachThe authors draw on the mirroring concept and 26 semi-structured interviews with SMEs' owners and managers to provide insights and explore the misalignment between SMEs' actions and perceptions and the technical architecture (and requirements) of achieving net zero carbon emissions in the UK.FindingsThe authors find that SMEs lack trust and are sceptical about the government's net zero emissions agenda. The authors also find that lack of understanding and perceived benefits, and supply chain complexities (end-to-end emissions) are the key factors hindering SMEs interests in engaging with better carbon emissions management and environmental management system (EMS). Moreover, pressure from external stakeholders, particularly banks and customers, is a strong driver to draw SMEs more effectively with sustainability and environmental impact disclosure.Research limitations/implicationsThe sample is limited to 26 SMEs' owners operating in seven industries. Future research could explore the result in other industries. Further research could also investigate how the sustainability reports produced by SMEs are useful for different user groups' decision-making. This study reinforces the social constructionist approach to advance our understanding of SMEs' actions towards carbon emission management and EMS.Practical implicationsThis study shows how government policies and SMEs' interests can be aligned to achieve the net zero carbon emissions target.Originality/valueThis is the first study to examine the perceptions and behaviour of SMEs towards the ongoing pursuit of a greener economy in the UK, including the key factors driving their actions and reasoning.

ANALYSIS OF FINANCIAL STATEMENTS OF MSMES AT THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTITY (SAK EMKM)

This study aims to encourage SMEs that do not yet have a record of financial statements to apply their financial statements in accordance with the Accounting Standards for Micro, Small and Medium Entities, in presenting simple reports with an accounting financial report preparation system that can help and simplify. The study was conducted on the MSME business of Nasi Pecel Food Stall Madiun Dika Bolo. The method used is descriptive qualitative method. As well as collecting data by means of interviews, documentation and direct observation. This study was conducted to analyze the preparation of financial statements in accordance with the statement of SAK EMKM. It is known that Warung Nasi Pecel Madiun Dika Bolo has problems in preparing financial statements, including the lack of manpower and bookkeeping to make financial reports, only recording income and expenses in order to find the profit side due to lack of knowledge related to how to make financial reports so that according to SAK EMKM.