{"id":"https://openalex.org/W2990400848","doi":"https://doi.org/10.37328/jamswap.v4i4.115","title":"PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG","display_name":"PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG","publication_year":2019,"publication_date":"2019-04-17","ids":{"openalex":"https://openalex.org/W2990400848","doi":"https://doi.org/10.37328/jamswap.v4i4.115","mag":"2990400848"},"language":"id","primary_location":{"id":"mag:2990400848","doi":"https://doi.org/10.37328/jamswap.v4i4.115","is_oa":false,"landing_page_url":"https://jurnal.stiegwalisongo.ac.id/index.php/JAMSWAP/article/download/115/97","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078083918","display_name":"Hermi Sularsih","orcid":"https://orcid.org/0009-0006-6039-0970","observed_orcids":["https://orcid.org/0009-0006-6039-0970"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hermi Sularsih","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5016825041","display_name":"Amar Sobir","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Amar Sobir","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.1267,"has_fulltext":false,"cited_by_count":38,"citation_normalized_percentile":{"value":0.82937997,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":100},"biblio":{"volume":"4","issue":"4","first_page":"10","last_page":"16"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.7577999830245972,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.7577999830245972,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.11490000039339066,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0731000006198883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.7440000176429749},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9490000009536743},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5329999923706055},{"id":"https://openalex.org/keywords/accounting-standards-compliance","display_name":"accounting standards compliance","score":0.4880000054836273},{"id":"https://openalex.org/keywords/lowokwaru-malang","display_name":"Lowokwaru, Malang","score":0.8650000095367432}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.4689336121082306},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4105677306652069},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3892701268196106},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22499576210975647}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2990400848","doi":"https://doi.org/10.37328/jamswap.v4i4.115","is_oa":false,"landing_page_url":"https://jurnal.stiegwalisongo.ac.id/index.php/JAMSWAP/article/download/115/97","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7825999855995178}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7127053945","https://openalex.org/W7217633885","https://openalex.org/W4413001658","https://openalex.org/W3032938193","https://openalex.org/W7216177382","https://openalex.org/W3192744126","https://openalex.org/W4412765716","https://openalex.org/W3198629698","https://openalex.org/W7113564752","https://openalex.org/W4403079236"],"abstract_inverted_index":{"Abstrak:":[0],"Strandar":[1],"Akuntansi":[2],"Keuangan":[3,13],"Entitas":[4],"Mikro":[5],"Kecil":[6],"dan":[7,20,27,32,58,60],"Menengah":[8],"merupakan":[9],"salah":[10],"satu":[11],"Standar":[12],"yang":[14,24],"ditetapkan":[15],"untuk":[16,34],"mempermudah":[17],"UMKM":[18],"menyusun":[19],"menyajikan":[21],"laporan":[22],"keuangan":[23],"lebih":[25],"sederhana":[26],"mudah":[28],"dipahami":[29],"bagi":[30,38],"investor":[31],"kreditor":[33],"memberikan":[35],"bantuan":[36],"pembiayaan":[37],"para":[39],"pengusaha":[40],"UMKM.":[41],"Penelitian":[42,50],"ini":[43,51,65],"menggunakan":[44],"metode":[45],"kuantitatif":[46],"dengan":[47,53],"pendekatan":[48],"deskriptif.":[49],"dilakukan":[52],"dua":[54],"tahapan":[55],"yaitu":[56],"Observasi":[57],"Wawancara":[59],"penarikan":[61],"kesimpulan.":[62],"Hasil":[63],"penelitian":[64],"menunjukan":[66],"bahwa":[67]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":22},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-12-05T00:00:00"}