Penyusunan Laporan Keuangan Pada CV Dewa Berbasis Standar Akuntansi Keuangan Mikro, Kecil dan Menengah (SAK EMKM)

Abstract

Muhammad Hildan Raseka, 2022, Preparation of Financial Statements at CV Dewa Based on Micro, Small and Medium Financial Accounting Standards (SAK EMKM).

Financial statements are reports that show conditions and provide financial information at this time or within a certain period. This study aims to facilitate MSMEs in compiling financial reports in accordance with SAK EMKM.

The purpose of this study is to find out how the preparation of financial statements that have been made by CV Dewa and what obstacles are faced in preparing financial statements based on SAK EMKM. This research uses a qualitative descriptive approach with a case study method, for data collection is carried out by field research and literature.

From the results of calculations using the Dean J. Champion formula, it shows that the preparation of financial statements is 100% (very appropriate), profit and loss statements are 100% (very appropriate), notes to financial statements are 0% (not appropriate).

The conclusion in this study, the notes on the financial statements are not in accordance with the provisions of SAK EMKM because CV Dewa did not compile notes on the financial statements. Meanwhile, CV Dewa statement of financial position has not recorded current accounts, deposits and inventories.