ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO, KECIL, DAN MENENGAH BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH PADA CV ANUGRAH JAYA

Abstract

Micro, small and medium enterprises have an important role in the national economy and business competition in the business world. The food industry sector is an industry that has a relatively stable income with the needs of most people, therefore the application of financial statements is very helpful in running business finances.The formulation of this research problem is whether The financial statement Items Compiled at CV Anugrah Jaya as appropriate the Financial Accounting Standards of Micro, Small, and Medium Enterprises At CV Anugrah Jaya (SAK EMKM) Year 2018. The purpose of this study was to determine and evaluate the suitability of Financial Statement items compiled at CV Anugrah Jaya with Entity Micro, Small, and Medium  Enterprises of Financial Accounting (SAK EMKM) Year 2018. The analysis tool used is using comparative research methods, namely the comparison of theories according to the Financial Accounting Standards of Micro, Small, and Medium Enterprises (SAK EMKM) year 2018 with the technique of calculating comparative checklists using the champions method formula. The results of this study is of year 2017 Financial Position Report is categorized according to 70% that the hypothesis is rejected , and in 2018 it is not yet 50% consisten that the hypothesis is accepted, the 2017 Income Statement and year 2018 are categorized to be very 100% that the hypothesis is accepted according to the criteria and percentage value of the Champion method.