ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA CV. UNITED TEHNIK

Ita Permatasari 1, Titin Ruliana 2, Sunarto

Abstract


This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.             The theoretical basis used in this study is financial accounting. Financial accounting is an accounting science that presents financial statements to find out financial performance information in a company. The hypothesis of this study is the presentation of financial statements on CV. United Tehnik for 2017 is not yet in accordance with the provisions of the SAK EMKM in 2018 and the presentation of financial statements on CV. United Tehnik of 2018 is not yet in accordance with the SAK EMKM provisions in 2018.             The analytical tool used in this study is a comparative method that is a method that compares the theories of accounting practice, namely the Financial Accounting Standards of Mikro, Small and Medium Entities in 2018 with the financial statements of CV. United Tehnik for 2017 and 2018.             The results of the study show that the presentation of financial statements on the CV. The United Technique for 2017 is not yet in accordance with the criteria of 50% testing the hypothesis accepted and the presentation of financial statements on the CV. United Technique Year 2018 according to the criteria value of 60% hypothesis testing is rejected. The conclusion of this study is that the presentation of financial statements for 2017 is not appropriate, the hypothesis proposed is accepted and the presentation of the financial statements for 2018 is appropriate, the proposed hypothesis is rejected.

Keywords


Financial Statements, SAK EMKM.

References


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