Relevant bibliographies by topics / SAK EMKM

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'SAK EMKM'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "SAK EMKM"

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Aray Pantare Alam and Maria Rio Rita. "PENERAPAN SAK EMKM PADA UMKM: SURVEI PADA UMKM YANG BERADA DI KECAMATAN TINGKIR, SALATIGA." Jurnal Visi Manajemen 8, no. 1 (2022): 15–29. http://dx.doi.org/10.56910/jvm.v8i1.190.

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Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, sosialisasi SAK EMKM, pemahaman SAK EMKM terhadap penerapan SAK EMKM pada UMKM di Kecamatan Tingkir, Kota Salatiga. Sampel penelitian dipilih dengan menggunakan metode simple random sampling yang terdiri dari 86 pemilik UMKM. Teknik analisis data yang digunakan yakni analisis regresi linier berganda. Hasil penelitian menemukan bahwa latar belakang pendidikan, sosialisasi SAK EMKM, dan pemahaman SAK EMKM berpengaruh positif dan signifikan terhadap penerapan SAK EMKM. Latar belakang pendidikan merupakan variabel yang p
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Notoatmojo, Iqbal, Rizka Ariyanti, and Ali Imron. "Analisis Faktor yang Mempengaruhi UMKM dalam Penyusunan Laporan Keuangan Berdasarkan Sak Emkm dengan Pemahaman Sak Emkm Sebagai Variable Moderating (Studi Kasus pada UMKM di Kota Pekalongan)." Jurnal Ekonomi Efektif 6, no. 3 (2024): 483–98. http://dx.doi.org/10.32493/jee.v6i3.39593.

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Tujuan penelitian adalah untuk menganalisis dampak atau pengaruh. pemahaman SAK EMKM, kompetensi SDM, lama usaha, dan ukuran usaha terhadap UMKM dalam penyusunan laporan keuangan berdasarkan SAK EMKM di Kota Pekalongan dengan Pemahaman SAK EMKM Sebagai Variable Moderating. UMKM yang berada di Kota Pekalongan dijadikan populasi dengan mengambil 100 Sampel secara acak. Metode pengumpulan data dilakukan menggunakan kuesioner. Data penelitian diuji melalui uji hipotesis menggunakan analisis regresi linier berganda dibantu oleh Software SPSS 25 dan uji Sobel dengan kalkulator online. Berdasarkan te
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N, Sekar Ayu Kristi Setyo, and Eko Triyanto. "PENGARUH PEMAHAMAN DASAR AKUNTANSI, PEMAHAMAN SAK EMKM, DAN KESIAPAN UMKM TERHADAP IMPLEMENTASI SAK EMKM (STUDI KASUS PADA UMKM BTC SOLO)." SENTRI: Jurnal Riset Ilmiah 2, no. 7 (2023): 2620–35. http://dx.doi.org/10.55681/sentri.v2i7.1175.

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Tujuan penelitian adalah mengetahui pengaruh pemahaman dasar akuntansi, pemahaman SAK EMKM, dan kesiapan penerapan SAK EMKM terhadap implementasi SAK EMKM pelaku UMKM di BTC Surakarta. Metode penelitian ini tergolong penelitian kuantitatif dengan pendekatan survey. Variabel dependen dalam penelitian ini adalah pemahaman dasar akuntansi, pemahaman SAK EMKM, dan kesiapan penerapan SAK EMKM. Varabel independen dalam penelitian ini adalah implementasi SAK EMKM. Metode yang digunakan dalam penelitian ini yaitu dengan cara menyebarkan kuesioner. Jenis data yang digunakan dalam penelitian ini adalah
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Setiawan, Aris, Wilda Sari, Ali Afif, Rizki Fakhrul Yahya, and Rina Mayasafitri. "Implementation of SAK E-MKM: Key Factor in Improving MSME Performance." Jurnal Akuntansi 16, no. 1 (2024): 183–94. http://dx.doi.org/10.28932/jam.v16i1.8239.

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Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the applica
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Pertiwi, Nada Aulia, Hendi Rohendi, and Setiawan Setiawan. "Penyusunan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM pada EMKM Konveksi." Jurnal Accounting Information System (AIMS) 3, no. 1 (2020): 36–50. http://dx.doi.org/10.32627/aims.v3i1.334.

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This study aims to know the knowledge of EMKM Convections jeans in Soreang District regarding SAK EMKM, to find out the financial records carried out by EMKM, and to compile a model of EMKM Convection’s financial statements that are under SAK EMKM. In data collection, used snowball sampling and data analysis techniques are carried out through the stages of data reduction, evaluating EMKM’s knowledge of SAK EMKM, evaluating the suitability of the records carried out by EMKM Convection with applicable standards, namely SAK EMKM, seeing the similarity of activities contained in EMKM convection to
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Prihastuti, Asepma Hygi, and Saipul Al Sukri. "Pengaruh Pemahaman Akuntansi dan Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM pada UMKM di Pekanbaru." Journal of Tax and Business 5, no. 1 (2024): 122–31. https://doi.org/10.55336/jpb.v5i1.164.

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Penelitian ini bertujuan untuk menguji pengaruh Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Implemetasi SAK EMKM. Populasi dalam penelitian ini adalah seluruh UMKM yang terdaftar di Dinas Koperasi dan UKM Provinsi Riau yang berdomisili di Pekanbaru. Pemilihan sampel menggunakan teknik random sampling, yaitu UMKM yang terdapat di 15 Kecamatan di Kotamadya Pekanbaru, yaitu Kecamatan Payung Sekaki, Tuahmadani, Binawidya, Bukit Raya, Marpoyan Damai, Tenayan Raya, Kulim, Limapuluh, Sail, Pekanbaru Kota, Sukajadi, Senapelan, Rumbai, Rumbai Barat dan Rumbai Timur dengan jumlah sampel 90 UMK
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Kusuma, Indra Cahya, and Via Lutfiany. "PERSEPSI UMKM DALAM MEMAHAMI SAK EMKM." JURNAL AKUNIDA 4, no. 2 (2019): 1. http://dx.doi.org/10.30997/jakd.v4i2.1550.

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Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi SAK EMKM, tingkat pendidikan pemilik, persepsi pelaku UMKM dan pemahaman akuntansi terhadap implementasi SAK EMKM pada UMKM di Kota Bogor. Dan untuk mengetahui faktor yang paling dominan dalam implementasi SAK EMKM. Desain penelitian ini menggunakan metode survey dengan teknik asosiatif kausal. Penentuan sampel menggunakan purposive sampling sehingga terpilih 96 pemilik UMKM di Kota Bogor. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa sosialisasi SAK EMKM, tingkat pendidikan pe
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Susilowati, Margi, Anna Marina, and Zeni Rusmawati. "Pengaruh Sosialisasi SAK EMKM, Persepsi Pelaku UMKM, Dan Pemahaman Akuntansi Terhadap Penerapan SAK EMKM Pada Laporan Keuangan UMKM Di Kota Surabaya." SUSTAINABLE 1, no. 2 (2021): 240. http://dx.doi.org/10.30651/stb.v1i2.10654.

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ABSTRACT SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia in compiling financial reports. It is also to make easier for MSME actors to get access to funding from financial institutions, but many MSME actors have difficulty in compiling financial reports. The applicable accounting standards can affect SAK EMKM application such as the socialization of SAK EMKM, the perception of MSME actors, and understanding of accounting. The population in this study was Micro, Small and Medium Enterprises (MSMEs) registered at the Department of Cooperatives and Micro E
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Putri, Imamatin Listya, and Nihayatut Tasliyah. "Analisis SAK EMKM pada Penyusunan Laporan Keuangan." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 2 (2024): 57–67. http://dx.doi.org/10.35316/mazinda.v2i2.5427.

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SAK EMKM menjadi acuan para UMKM untuk membuat laporan keuangan secara mandiri dan mudah serta telah diberlakukan sejak 1 Januari 2018. SAK EMKM membantu para UMKM untuk mengembangkan usahanya melalui kualitas laporan keuangan yang baik sehingga entitas dapat dengan mudah mengambil keputudan. Namun masih banyak kendala yang dihadapi para UMKM pada saat menerapkan SAK EMKM. Penelitian ini bertujuan untuk membantu menerapkan SAK EMKM pada NL Snack Jember yang sudah memiliki ijin usaha NIB resmi dan usaha berjalan 5 tahun. Penelitian bersifat kualitatif dengan pendekatan deskriptif . Hasil peneli
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Wahyuni, Iis, and Hadi Sutomo. "THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY." Riset 3, no. 2 (2021): 489–500. http://dx.doi.org/10.37641/riset.v3i2.102.

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ABSTRACT
 The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency.
 The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of ​​Bogor Regency was still low, namely 16.7%. Preparation of financi
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Dissertations / Theses on the topic "SAK EMKM"

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Maripuu, Linda. "Superantigens in group A streptococcus : gene diversity and humoral immune response." Doctoral thesis, Umeå universitet, Biomedicinsk laboratorievetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-46454.

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Group A streptococcus (GAS) is a strictly human pathogen that causes infections ranging from asymptomatic carriage to the highly lethal streptococcal toxic shock syndrome (STSS). GAS are classified according to the sequence of the variable 5’ end of the emm-gene that encodes the surface associated M-protein. In the late 1980s, outbreaks of GAS infections with high rates of STSS were reported in several parts of the world, including Sweden. Superantigens (SAgs), a group of exotoxins, have been described as key mediators of STSS due to their capacity to polyclonally activate T-cells and induce a
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Book chapters on the topic "SAK EMKM"

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Safitri, Vianita Diah, Khusnatul Zulfa Wafirotin, Iin Wijayanti, Slamet Santoso, and Nurul Hidayah. "Socialization of SAK EMKM, Perceptions of MSME Actors, and Education Level of MSME Owners on the Implementation of SAK EMKM in Financial Reports for MSMEs in Ponorogo District." In Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-118-0_159.

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Elim, Meyulinda Aviana, Christian Timotius Peilouw, Jasintha Dessy Tapatfeto, and Yohanis N. Pakereng. "Analysis Of Factors Influencing The Implementation Of SAK EMKM In MSME In Kupang City." In Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-202-6_60.

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Karmana, I. Wayan, Ni Made Ayu Dwijayanti, and Ketut Sinta Trisnadewi. "Revealing the Readiness of MSMEs in Implementation SAK EMKM in the Industrial Era 4.0." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. https://doi.org/10.2991/978-94-6463-622-2_9.

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Dwijayanti, Ni Made Ayu, Nyoman Angga Pradipa, Ni Made Mega Abdi Utami, and I. Ketut Gde Juli Suarbawa. "Digitalization of Financial Reports Based on SAK EMKM Through the LAMIKRO Application at Salsabilla Leather Bag." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. https://doi.org/10.2991/978-94-6463-622-2_8.

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Anita, Nur, and Armita Novriana Rambe. "Factors Affecting MSME’s Implementation Of Financial Accounting Standards For Micro, Small, And Medium Entities (SAK-EMKM) In Mandau Sub-District." In Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-202-6_32.

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Hanum, Naila, and Erni Unggul Sedya Utami. "Analysis of Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) on Batik MSMEs in Pekalongan Regency." In Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-09-1_24.

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Kim, Soo. "Data Mining Applications in the Hospitality Industry." In Business Information Systems. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-61520-969-9.ch067.

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Some people say that “success or failure often depends not only on how well you are able to collect data but also on how well you are able to convert them into knowledge that will help you better manage your business (Wilson, 2001, p. 26).” It is said the $391 billion restaurant industry generates a massive amount of data at each purchase (Wilson, 2001), and once collected, such collected data could be a gigantic tool for profits. In the hospitality industry, knowing your guests in terms of where they are from, how much they spend money, and when and what they spend it can help hospitality man
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Conference papers on the topic "SAK EMKM"

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Kadafi, Muhammad, Achmad Rudzali, Ratna Wulaningrum, and Rofifatul Qoidah. "Preparation of financial statements based on SAK EMKM using Android-based UKM accounting computer applications." In 3RD INTERNATIONAL CONFERENCE OF BIO-BASED ECONOMY FOR APPLICATION AND UTILITY. AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0135480.

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Hernawati, Nopi, Ririn Sri Kuntorini, and Irena Paramita Pramono. "The Implementation of SAK EMKM on UMKM Financial Reports (Case Study of Cibuntu Tofu UMKM, Bandung)." In 2nd Social and Humaniora Research Symposium (SoRes 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200225.036.

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Rosmida, Rosmida, Husni Mubarak, and Desi Wahana. "SAK-EMKM: Review of the Implementation of Micro, Small and Medium Enterprises (MSMEs) in Bengkalis Regency." In Proceedings of the 11th International Applied Business and Engineering Conference, ABEC 2023, September 21st, 2023, Bengkalis, Riau, Indonesia. EAI, 2024. http://dx.doi.org/10.4108/eai.21-9-2023.2342998.

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Astuti, Sri, Rika Gamayuni, and Agriati Komalasari. "Assessing the Use of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Using the Unified Theory of Acceptance and Use of Technology (UTAUT) Method in SOE-assisted MSMEs: Digital Literacy as a Moderating Variable." In Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia. EAI, 2024. https://doi.org/10.4108/eai.4-9-2024.2353764.

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Ticknor, Brian, Julie Anderson, Bruce Fritz, and Yu-Hui Chiu. "Effect of Aspect Ratio on the Wettability and Electrospray Properties of Porous Tungsten Emitters with the Ionic Liquid [Emim][Im]." In 46th AIAA/ASME/SAE/ASEE Joint Propulsion Conference & Exhibit. American Institute of Aeronautics and Astronautics, 2010. http://dx.doi.org/10.2514/6.2010-6618.

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He, Tao, and Ningchuan Jiang. "Study on the Marketing Ability Training of Higher Professional Personnel based on SAKT Mode." In 2015 International Conference on Education, Management, Information and Medicine. Atlantis Press, 2015. http://dx.doi.org/10.2991/emim-15.2015.119.

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Huang, Wenzhun, and Xinxin Xie. "Research on the SAR Image Target Tracking Algorithm Based on Sparse Representation and Dictionary Learning." In 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016). Atlantis Press, 2017. http://dx.doi.org/10.2991/emcm-16.2017.82.

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Journal articles
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