PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)

Suratno; Achmad Wisnu Abdulloh; Astuti; Dewi Saptantinah Puji; Harimurti; Fadjar

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO application based onSAK EMKM can be applied correctly to Gilapolos' business, (2) describes thesteps in operating the LAMIKRO application, from creating a LAMIKRO accountto getting results in the form of an income statement and a statement of financialposition.

🔖 Keywords

#LAMIKRO application; financial report preparation; SAK EMKM; Gilapolos.

ℹ️ Informasi Publikasi

Tanggal Publikasi

16 August 2022

Volume / Nomor / Tahun

Volume 16, Nomor 4, Tahun 2022

📝 HOW TO CITE

Suratno, Achmad Wisnu Abdulloh; Astuti, Dewi Saptantinah Puji; Harimurti, Fadjar, "PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 16, no. 4, Aug. 2022.

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