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September 10, 2025Jurnal Akuntansi Manajemen dan Bisnis Digital

Planning The Preparation Of Financial Statements Based On Sak Indonesia For Emkm In The Cake Business (Case Study On Jhonykwe)

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Authors

SASiska AmeliaTVTitin VegirawatiMDMaya Dini

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Overview

Qualitative analysis reveals gaps in financial report preparation at Jhonykwe, highlighting the need for training on SAK EMKM.

Key Points

  • Financial statements at Jhonykwe demonstrate limited reporting practices, particularly in cash inflow and outflow documentation.
  • Current practices involve only profit and loss reports, failing to comply fully with SAK EMKM standards.
  • Qualitative methods, including interviews and documentation review, reveal significant understanding gaps in financial reporting among staff.
  • These limitations indicate a pressing need for capacity building in financial management and reporting for micro and small enterprises.

Cite This Study

Amelia et al. (2024) studied this question.

synapsesocial.com/papers/68c1e08354b1d3bfb60fd503https://doi.org/10.37676/jambd.v3i2.8795
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