Analisis Penyajian Laporan Keuangan CV Mitra Elektro Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM).

Abstract

ABSTRACT

Abstrak berisi: Analysis of Financial Statement Presentation of CV Mitra Elektro Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Micro, small and medium enterprises are businesses that requuire effective financial statement recording in accordance with Financial Accounting Standards to assist UMKM actors in calculating profit and loss results and to make it easier for banks to understand when borrowing capital. Lack of socialization and knowladge for the workforce that makes some financial report not in accordance with financial accounting standards.The purpose of this research is to anlyze the presentation of the company’s financial statements by looking at the results of the comparison according to the financial accounting standarfs of micro,small and medium entities (SAK EMKM). The basic theory in this study is financial accounting,the type of research and research methods are using case study qualitative data the form of collecting financial report data and data analysis methods using SAK EMKM analysis tools.The result of the study concluded that the financial statement in 2018 had a level of conformity of 60% and in 2019 a level of conformity of 70% on the Financial Accounting Standards of Micro ,Small and Medium (SAK EMKM) because there were several accounts or items that did not exist in the Presentation of the Company’s Financial Statements.