ANALISIS PENYUSUNAN LAPORAN KEUANGAN KIOS IKAN SEGAR CAHAYA MADINAH SAMARINDA BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM)

Abstract

The formulation of the research problem is whether the preparation of the income statement, statement of financial position, and notes to financial statements at Kios Ikan Segar Cahaya Madinah Samarinda in 2021 has been in accordance with the provisions of SAK EMKM in 2018. This study aims to determine and analyze the preparation of income statements tugi, statement of financial position and notes to financial statements at Kios Ikan Segar Cahaya Madinah Samarinda in 2021.

            The theoretical basis used in this research is financial accounting. The hypothesis of this research is that the preparation of the income statement, statement of financial position and notes to financial statements (Kios Segar Cahaya Madinah Samarinda) in 2021 is not in accordance with the provisions of SAK EMKM 2018. The analytical tool used in this research is comparative analysis. and percentage analysis according to Dean J. Champion

  The results showed that the preparation of the financial position report and notes on the financial statements Kios Ikan Segar Cahaya Madinah Samarinda in 2021 were not in accordance with the provisions of SAK EMKM in 2018. While the preparation of profit and loss at Kios Ikan Segar Cahaya Madinah Samarinda in 2021 was in accordance with provisions of SAK EMKM in 2018 but have not calculated the tax burden.