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

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.