Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements DOI Creative Commons

Nabila Yolanda,

Dina Izzati,

Vista Zahrani

et al.

Jurnal Akuntansi Manajemen dan Perencanaan Kebijakan, Journal Year: 2024, Volume and Issue: 2(2), P. 12 - 12

Published: Nov. 22, 2024

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia aims to enhance transparency accountability MSME financial statements. Despite its design cater characteristics, many businesses struggle with full implementation. This study highlights several challenges, including a lack understanding accounting principles, insufficient skilled personnel, inadequate socialization training. Consequently, MSMEs rely on simplistic recording methods that fail comply SAK EMKM, leading less informative To foster better adherence these standards, collaboration among institutions, government, is essential education training initiatives. By improving their can quality reporting, thereby facilitating access financing strengthening contributions national economy.

Language: Английский

Research on Financial Fraud Identification Mechanisms Incorporating ESG Information DOI Open Access
Xiaoyu Fu

Applied Mathematics and Nonlinear Sciences, Journal Year: 2025, Volume and Issue: 10(1)

Published: Jan. 1, 2025

Abstract Financial fraud has a destructive effect on corporate reputation and market trust, it is necessary to choose effective technical means discriminative information identify enterprises involved in financial fraud. This paper constructs identification model based the XGBoost algorithm introduces non-financial variables discriminate The this paper, using algorithm, achieves 94.11% accuracy 50 seconds. Incorporating ESG analyze mechanism of company, found that company risk factors environmental disclosure, employee supply chain management, governance structure, monitoring system. suggests proposed better effect, integration can provide more in-depth understanding mechanisms

Language: Английский

Citations

0
Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements DOI Creative Commons

Nabila Yolanda,

Dina Izzati,

Vista Zahrani

et al.

Jurnal Akuntansi Manajemen dan Perencanaan Kebijakan, Journal Year: 2024, Volume and Issue: 2(2), P. 12 - 12

Published: Nov. 22, 2024

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia aims to enhance transparency accountability MSME financial statements. Despite its design cater characteristics, many businesses struggle with full implementation. This study highlights several challenges, including a lack understanding accounting principles, insufficient skilled personnel, inadequate socialization training. Consequently, MSMEs rely on simplistic recording methods that fail comply SAK EMKM, leading less informative To foster better adherence these standards, collaboration among institutions, government, is essential education training initiatives. By improving their can quality reporting, thereby facilitating access financing strengthening contributions national economy.

Language: Английский

Citations

0