Implementasi SAK EMKM dalam Penyajian Laporan Keuangan pada UMKM Bidang Industri Pangan

Abstract

The purpose of this study was to determine whether the MSMEs of the Food Industry in East Hadimulyo, has implemented the FAS MSMEs. This research uses descriptive method, by looking at the elements presented in the financial statements in the MSMEs of Food Industry, East Hadimulyo and comparing them with the applicable the FAS MSMEs. And the result of this research is that the presentation of financial reports on MSMEs of Food Industry Sector, East Hadimulyo, has not implemented the FAS MSMEs. This is due to the lack of in-depth knowledge related to the preparation and presentation of financial statements.

Bibliometric Analysis of MSME Accounting and Finance Research in Indonesia

“…The analysis result showed that from 267 papers, which have 37 keywords based on its occurence, VOSviewer divided it into 3 clusters, which are red, blue and green cluster. In the past, research mostly discuss about financial performance, using secondary data provided by the entity, and about financial statements, such as research by Siswanto [15], Kumalaningrum [16], Lestari et al [17], etc. Meanwhile for the recent Suwondo [21], Sutapa [22], etc.…”