{"id":"https://openalex.org/W4296991869","doi":"https://doi.org/10.33061/jasti.v16i4.6224","title":"PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)","display_name":"PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)","publication_year":2022,"publication_date":"2022-08-16","ids":{"openalex":"https://openalex.org/W4296991869","doi":"https://doi.org/10.33061/jasti.v16i4.6224"},"language":"en","primary_location":{"id":"doi:10.33061/jasti.v16i4.6224","doi":"https://doi.org/10.33061/jasti.v16i4.6224","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v16i4.6224","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/6224/4118","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/6224/4118","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060522892","display_name":"Achmad Wisnu Abdulloh Suratno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210110019","display_name":"Universitas Slamet Riyadi","ror":"https://ror.org/01t79g318","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210110019"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Achmad Wisnu Abdulloh Suratno","raw_affiliation_strings":["Slamet Riyadi University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Slamet Riyadi University","institution_ids":["https://openalex.org/I4210110019"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047857641","display_name":"Dewi Saptantinah Puji Astuti","orcid":"https://orcid.org/0000-0002-7514-0302","observed_orcids":["https://orcid.org/0000-0002-7514-0302"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dewi Saptantinah Puji Astuti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5023330187","display_name":"Fadjar Harimurti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fadjar Harimurti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5566,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.8215695,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"16","issue":"4","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.7343999743461609,"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":0.7343999743461609,"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/T11734","display_name":"Decision Support System Applications","score":0.13920000195503235,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13053","display_name":"SMEs Development and Digital Marketing","score":0.08730000257492065,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"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/sak-emkm","display_name":"SAK EMKM","score":0.9139999747276306},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.7639999985694885},{"id":"https://openalex.org/keywords/small-business-accounting","display_name":"small business accounting","score":0.5789999961853027},{"id":"https://openalex.org/keywords/accounting-software","display_name":"accounting software","score":0.5040000081062317},{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.6859999895095825},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":0.9020000100135803},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.8510000109672546}],"concepts":[{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.47866305708885193},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.42714887857437134},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3849315643310547},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.3283260464668274},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.24209603667259216},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.14974689483642578},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07822543382644653},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33061/jasti.v16i4.6224","doi":"https://doi.org/10.33061/jasti.v16i4.6224","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v16i4.6224","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/6224/4118","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33061/jasti.v16i4.6224","doi":"https://doi.org/10.33061/jasti.v16i4.6224","is_oa":true,"landing_page_url":"https://doi.org/10.33061/jasti.v16i4.6224","pdf_url":"https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/download/6224/4118","source":{"id":"https://openalex.org/S4387283438","display_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","issn_l":"1693-7635","issn":["1693-7635","2655-156X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404675454","host_organization_name":"Slamet Riyadi University","host_organization_lineage":["https://openalex.org/P4404675454"],"host_organization_lineage_names":["Slamet Riyadi University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi dan Sistem Teknologi Informasi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4296991869.pdf","grobid_xml":"https://content.openalex.org/works/W4296991869.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7216116135","https://openalex.org/W7220122344","https://openalex.org/W4407955307","https://openalex.org/W7163507171","https://openalex.org/W2945452187","https://openalex.org/W4409879469","https://openalex.org/W4406184554","https://openalex.org/W3171298428","https://openalex.org/W7221139500","https://openalex.org/W4403037853"],"abstract_inverted_index":{"This":[0,29],"study":[1,30],"aims":[2],"to":[3,79],"(1)":[4,68],"determine":[5],"whether":[6],"the":[7,23,37,49,69,87,98],"LAMIKRO":[8,24,70,88,93],"applicationprogram":[9],"based":[10,72],"on":[11],"SAK":[12],"EMKM":[13,74],"is":[14],"appropriate":[15],"for":[16],"Gilapolos.":[17,28],"(2)":[18,82],"To":[19],"know":[20],"thesteps":[21,84],"of":[22,39,51,60,100,107],"Application":[25],"program":[26],"at":[27],"usesqualitative":[31],"and":[32,41,104],"quantitative":[33],"data":[34,46],"by":[35,58],"observing":[36],"development":[38],"Gilapolos,production":[40],"sales":[42],"as":[43,45],"well":[44],"collection":[47],"in":[48,85,97],"form":[50,99],"Gilapolos":[52],"financialtransaction":[53],"records.":[54],"Data":[55],"were":[56],"collected":[57],"means":[59],"observation,":[61],"interviews":[62],"anddocumentation.":[63],"The":[64],"results":[65,96],"show":[66],"that":[67],"application":[71],"onSAK":[73],"can":[75],"be":[76],"applied":[77],"correctly":[78],"Gilapolos'":[80],"business,":[81],"describes":[83],"operating":[86],"application,":[89],"from":[90],"creating":[91],"a":[92,105],"accountto":[94],"getting":[95],"an":[101],"income":[102],"statement":[103,106],"financialposition.":[108]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-09-25T00:00:00"}