Penerapan SAK-EMKM Pada Kesenian Jaranan Turonggo Bimo Kertosono Sebagai Simbol Budaya

  • Martinus Sony Erstiawan Universitas Dinamika Surabaya
Keywords: accounting standards, micro, small, and medium entities, jaranan arts

Abstract

Art groups that have the soul of art in Indonesia are a group of micro, small, and medium entities (EMKM) that can use financial accounting standards for micro, small, and medium entities (SAK-EMKM). One of them is the art group which is still a symbol of cultural preservation, namely jaranan art. Financial management (recording, presentation, and disclosure) in the art of the networking requires the intention and practice as often as possible, so as to produce a simple financial report following accounting standards in force in Indonesia. This essay has the purpose of using a descriptive study of the application of SAK-EMKM to be applied to arts groups in Indonesia.

Author Biography

Martinus Sony Erstiawan, Universitas Dinamika Surabaya

Program Studi Akuntansi

Raya Kedung Baruk No. 98 Surabaya

Published
2020-01-31
How to Cite
Erstiawan, M. S. (2020). Penerapan SAK-EMKM Pada Kesenian Jaranan Turonggo Bimo Kertosono Sebagai Simbol Budaya. BIP’s JURNAL BISNIS PERSPEKTIF, 12(1), Hal. 47 - 54. https://doi.org/10.37477/bip.v12i1.25
Section
Articles