ANALISIS PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN PADA UMKM BERDASARKAN SAK ENTITAS MIKRO KECIL DAN MENENGAH PADA AISYAH MART

Febi Febriani 1, Mardiana 2, Camelia Verahastuti 3

Abstract


his study aims to analyze the rocognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Aisyah Mart Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018. The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure in Aisyah Mart and Champion method for calculating cheklist value in determining conformity criteria. The result of the study indicate that the recognition and measurement of the items in the financial statements of Aisyah Mart Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Aisyah Mart Business do not match the SAK EMKM.

Keywords


Recognition, Measurement, Presentation, Disclosure, SAK EMKM

Full Text:

PDF

References


Anonim, Ikatan Akuntansi Indonesia. 2018. Standar Akuntasi Keuangan Entitas Mikro, Kecil dan Menengah. Ikatan Akuntan Indonesia. Jakarta.

Fahmi.2017. Analisis Laporan Keuangan. Alfabeta, Bandung.

Kieso, Donald E. et. al. 2016. Intermediate Accounting. United States Of America : Writed States Of America.

Rudianto. 2012. pengantar Akuntansi Konsep dan Teknik Penyusunan Laporan Keuangan. Jakarta : Erlangga


Refbacks

  • There are currently no refbacks.