Analisis Penyusunan laporan Keuangan Usaha Cemilan Elda Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM)

Abstract

The purpose of this study was to find out and analyze the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) on Elda’s Snack Shop’s Financial Reports.

            The analytical tool used was comparative method. Comparative method was a method to compare between Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) with Elda’s Snack Shop’s Financial Reports 2022.

            Based on the study conducted, it showed that Elda’s Snack Shop already implemented Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) when preparing Financial Reports, without Notes to the Financial Statements (CALK).

            The results of study showed that the preparation of Elda’s Snack Shop’s Financial Reports had not fully implemented Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).