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

Oza Aulia1 Camelia Verahastuti2 Nurftriani3

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).


Keywords


Financial Accounting, Financial Reports, Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).

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References


Anonim. 2018, Ikatan Akuntansi Indonesia. Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia

Juita, Raja Kurnia. 2014. Analisi Akuntansi Pertanggungjawaban (Studi Kasus Pada PT. PLN Persero Tanjungpinang). Jurnal.umrah.ac.id

Listyaningsih, Erna, dkk. 2020. Kontribusi UMKM Terhadap Kesejahteraan Masyarakat. Yogyakarta: Andi Offset.

Sugiri, Slamet. 2020. Akuntansi Keuangan UMKM Pendekatan Praktis. Yogyakarta: UPP STIM YKPN




DOI: https://doi.org/10.31293/jma.v13i1.7744

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