ANALISIS PENERAPAN STANDAR AKUTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN USAHA KERUPUK HESTI

Abstract

The purpose of this study was to determine and analysis the preparation of the Hesti Cracker Business Financial Statements based on the Financial Accounting Standards for Micro, Small and Mediums Entities (SAK EMKM).

Data analysis was carried out using the Comparative Method. The Comparative Method is a method of comparing the theories of accounting practice, namely the Financial Accounting Standards for Micro, Small and Medium Entities with the Hesti Cracker Business Financial Report 2021.

Based on the results of the research that the researcher has done on the Hesti Cracker Business, it shows that the Hesti Cracker Business has not implemented SAK EMKM in the preparation of its financial statements because the business owner does not understand the presentation of financial statements. The Income Statement, Statement of Financial Position and Notes to Financial Statements are made in a simple manner and many items are not in accordance with SAK EMKM. The Profit and Loss Report made by the Hesti Cracker Business does not have an income tax burden so that the 2021 profit has not been subject to income tax.

Based on the description above, the hypothesis in this study that the Preparation of Financial Statements at the Hesti Cracker Business is not in accordance with the provisions of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is accepted