ADOConnection._Execute(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES ('submissionKeyword', 1048585, 5986)) % line 1032, file: adodb.inc.php
ADOConnection.Execute(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES ('submissionKeyword', 1048585, 5986), Array[1]) % line 228, file: DAO.inc.php
DAO.update(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES (?, ?, ?), Array[3], true, false) % line 99, file: ControlledVocabDAO.inc.php
ControlledVocabDAO.insertObject(Object:ControlledVocab, false) % line 60, file: ControlledVocabDAO.inc.php
ControlledVocabDAO._build(submissionKeyword, 1048585, 5986) % line 30, file: SubmissionKeywordDAO.inc.php
ADOConnection._Execute(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES ('submissionKeyword', 1048585, 5986)) % line 1032, file: adodb.inc.php
ADOConnection.Execute(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES ('submissionKeyword', 1048585, 5986), Array[1]) % line 228, file: DAO.inc.php
DAO.update(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES (?, ?, ?), Array[3], true, false) % line 99, file: ControlledVocabDAO.inc.php
ControlledVocabDAO.insertObject(Object:ControlledVocab, false) % line 60, file: ControlledVocabDAO.inc.php
ControlledVocabDAO._build(submissionKeyword, 1048585, 5986) % line 30, file: SubmissionKeywordDAO.inc.php
ADOConnection._Execute(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES ('submissionKeyword', 1048585, 5986)) % line 1032, file: adodb.inc.php
ADOConnection.Execute(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES ('submissionKeyword', 1048585, 5986), Array[1]) % line 228, file: DAO.inc.php
DAO.update(INSERT INTO controlled_vocabs (symbolic, assoc_type, assoc_id) VALUES (?, ?, ?), Array[3], true, false) % line 99, file: ControlledVocabDAO.inc.php
ControlledVocabDAO.insertObject(Object:ControlledVocab, false) % line 60, file: ControlledVocabDAO.inc.php
ControlledVocabDAO._build(submissionKeyword, 1048585, 5986) % line 30, file: SubmissionKeywordDAO.inc.php
Analisis Penerapan Sistem Pencatatan Akuntasi berbasis SAK EMKM terhadap Laporan Keuangan pada CV Kreasi Sejahtera Abadi Desa Firdaus Kabupaten Serdang Bedagai
| JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Analisis Penerapan Sistem Pencatatan Akuntasi berbasis SAK EMKM terhadap Laporan Keuangan pada CV Kreasi Sejahtera Abadi Desa Firdaus Kabupaten Serdang Bedagai
Khairul Faiz Batubara
Nurlaila Nurlaila
Nurul Inayah
Keywords:
UMKM, Accounting Recording System.
Abstract
This study is to determine the Application of the EMKM SAK Based Accounting Recording System to Financial Statements on CV. Kreasi Sejahtera Abadi of Firdaus Village, Serdang Bedagai Regency. This research uses qualitative research methods with a qualitative descriptive approach and the data collection techniques used are interviews with business owners and the acquisition of data and information in the form of financial statement documents. The results of this study show that CV. Kreasi Sejahtera Abadi has implemented its company's accounting recording system but has not been structured according to SAK EMKM standards, namely the existence of income statements, balance sheets and notes to financial statements, where CV. Kreasi Sejahtera Abadi has made financial statements in the form of income statements, statements of financial position (balance sheet) both of which are still simple and do not make and apply financial statements in the form of notes to financial statements.
Batubara, K. F., Nurlaila, N., & Inayah, N. (2023). Analisis Penerapan Sistem Pencatatan Akuntasi berbasis SAK EMKM terhadap Laporan Keuangan pada CV Kreasi Sejahtera Abadi Desa Firdaus Kabupaten Serdang Bedagai. JIKEM: Jurnal Ilmu Komputer, Ekonomi Dan Manajemen, 3(2). Retrieved from https://jurnal.unimen.cloud/index.php/JKM/article/view/5986
