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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Mahasiswa Akuntansi
Siti Verogita Ahmad
Universitas Negeri Gorontalo
Economics, Econometrics & Finance Education

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Penerapan Akuntansi Pada Umkm Level Up Bistro Kota Gorontalo Mattoasi Mattoasi; Hapsawati Taan; Siti Verogita Ahmad
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4006

Abstract

This study aims to determine the Application of Accounting in Micro, Small and        Medium Enterprises at the Level Up Bistro in Gorontalo City. The problem discussed in       This study is whether the application of accounting in MSME Level Up Bistro is in      accordance with SAK-EMKM.This study uses a qualitative approach. Data was collected using the interview method with the owner and employees of Level Up Bistro and documentation.The results of this study indicate that Level Up Bistro SMEs apply accounting by changing the recording model to simple and not following the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). From the results of the interviews conducted, it was shown that the recording carried out at Level Up Bistro was only limited to recording income and expenses.
Penerapan Akuntansi Pada Umkm Level Up Bistro Kota Gorontalo Mattoasi Mattoasi; Hapsawati Taan; Siti Verogita Ahmad
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4006

Abstract

This study aims to determine the Application of Accounting in Micro, Small and        Medium Enterprises at the Level Up Bistro in Gorontalo City. The problem discussed in       This study is whether the application of accounting in MSME Level Up Bistro is in      accordance with SAK-EMKM.This study uses a qualitative approach. Data was collected using the interview method with the owner and employees of Level Up Bistro and documentation.The results of this study indicate that Level Up Bistro SMEs apply accounting by changing the recording model to simple and not following the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). From the results of the interviews conducted, it was shown that the recording carried out at Level Up Bistro was only limited to recording income and expenses.
Pencatatan Piutang pada Level Up Bistro Kota Gorontalo Siti Verogita Ahmad; Mattoasi Mattoasi; Hapsawati Taan
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi dalam hal pencatatan piutang pada Level Up Bistro Kota Gorontalo. Penelitian menggunakan metode kualitatif. Dalam pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Level Up bistro tidak dilakukan pencatatan piutang dan langsung dimasukkan sebagai pendapatan jika sudah dibayar, berhubung juga pelanggan yang mengambil sudah saling kenal dengan pihak level up bistro dan juga cepat dibayarkan. Hal ini tentunya tidak sesuai dengan standar akuntansi yang berlaku dimana komponen piutang adalah elemen penting dalam proses penyusunan salah satu laporan keuangan serta berbanding terbalik dengan konsep pengakuan piutang.
Co-Authors Hapsawati Taan mattoasi mattoasi