PREPARATION OF ACCOUNTING INFORMATION SYSTEM FOR MSMES BASED ON SAK EMKM (Case Study on Agung Jewelry Store)

Elmer Setiawan Sek; Lilis Lasmini; Awaliawati Rachpriliani

PREPARATION OF ACCOUNTING INFORMATION SYSTEM FOR MSMES BASED ON SAK EMKM (Case Study on Agung Jewelry Store)

Elmer Setiawan Sek UBP Karawang
Lilis Lasmini UBP Karawang
Awaliawati Rachpriliani UBP Karawang

Keywords: UMKM, Financial Statements, Standard Accounting for Micro, Small, and Medium Entities (SAK-EMKM)

Abstract

This study aims to design a simple accounting information system that can help and facilitate business owners in making financial reports based on applicable standards. This study uses a qualitative method with a case study as the data collection method. The results of the research found that the financial statements of Toko Mas Agung which have been processed by the researchers based on SAK EMKM show total company assets of Rp. 552.471.000,00, total liabilities of Rp. 45.000.000,00, and equity of Rp. 507.471.000,00. Toko Mas Agung’s peformance in 2023 was Rp. 48.885.000,00.

Published

2025-04-11

Issue

Vol 2 No 1 (2025): INTERNATIONAL CONFERENCE ON BUSINESS AND ENTREPRENEURSHIP FOR NATION'S SUSTAINABILITY

Section

Articles

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