PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)
DOI:
https://doi.org/10.33061/jasti.v16i4.6224Keywords:
LAMIKRO application, financial report preparation, SAK EMKM, Gilapolos.Abstract
This study aims to (1) determine whether the LAMIKRO application
program based on SAK EMKM is appropriate for Gilapolos. (2) To know the
steps of the LAMIKRO Application program at Gilapolos. This study uses
qualitative and quantitative data by observing the development of Gilapolos,
production and sales as well as data collection in the form of Gilapolos financial
transaction records. Data were collected by means of observation, interviews and
documentation. The results show that (1) the LAMIKRO application based on
SAK EMKM can be applied correctly to Gilapolos' business, (2) describes the
steps in operating the LAMIKRO application, from creating a LAMIKRO account
to getting results in the form of an income statement and a statement of financial
position.
References
Ikatan AkuntaniIndonesiai(IAI). 2016.aStandaraAkuntansiaKeuanganaEntitas
Mikro,iKecilidaniMenengah.iJakarta: DewaniStandariAkuntansiiKeuangan.
Sartika, Tiktik & Rachman,iSoejoedono.i2002.iEkonomiiSkalaiKeciliMenengah
daniKoperasi.iJakarta:iGhaliaiIndonesia. Tambunan, Tulus.
Mulyadi. 2016. Sistem Akuntansi Edisi empat. SalembaiEmpat:iJakarta.
Munawir, S. 2014. AnalisisilaporaniKeuanganiEdisiikeempat. CetakaniKelima.
Belas. Yogyakarta.
Adiningsih, Sri. 2001. Statistik. Yogykarta: BPFE UGM
Hall, A James. 2011..SistemiInformasiiAkuntansi. Edisii4.iSalembaiEmpat, Jakarta
Romney,iB Marshall dan PauliJohniSteinbart. 2015. Sistem Infromasi Akuntansi.
Edisi 13. SalembaiEmpat,iJakarta
Windayani, Luh Putu, Nyoman Trisna Herawati, Luh Gede Erni Sulindawati.
“Analisis Peneapan AplikasiiAkuntansiiBerbasis Android Lamikro
untuk MembantuiUsaha Mikro Menyusun Laporan Keuangan Sesuaii SAK
EMKM (Studiipada Toko Bali Bagus)â€. JIMAT (Jurnal Ilmiah Mahasiswa
Akuntansi) Univesitas Pendidikan Ganesha, Vol. 9, No. 3, 2018. Program
StudiiAkuntansiiUniversitas Pendidikan Ganesha, Singaraja.
Anonim. 2018. Exposur Draft Standar Akuntansi Keuangan Entitas Mikro Kecil
dan Menengah.
http://iaiglobal.or.id/v03/files/draft_ed_sak_emkm_kompilasi.pdf. Diakses
pada 17 Januari 2020.
Anonim. 2017. Pengetian UsahaiKecilidaniMenengah .
https://www.ojk.go.id/sustainable-finance/id/peraturan/undangundang/
Pages/Undang-Undang-Republik-Indonesia-Nomor-20-Tahun-2008-
Tentang-Usaha-Mikro,-Kecil,-dan-Menengah.aspx. Diakses pada 17 Januari
Anonim. 2019. Hingga Maret Pengguna Aplikasi Lamikro Bertambah 10.023.
https://republika.co.id/berita/pokmmc349/hingga-maret-pengguna-aplikasilamikro-
bertambah-jadi-10023. Diakses pada 17 Januari 2020.
Anonim. 2019.Jenis Sistem Informasi. https://qwords.com/blog/pengertian-sisteminformasi-
dan-jenisnya/. Diakses pada 3 Juli 2020.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Achmad Wisnu Abdulloh Suratno, Dewi Saptantinah Puji Astuti, Fadjar Harimurti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
