REKONSTRUKSI LAPORAN KEUANGAN PADA RESTORAN YEN’S DELIGHT SAMARINDA

Abstract

This research is motivated by problems in recording financial reports because MSMEs at Yen's Delight Restaurant in Samarinda do not yet have a good financial report recording system for recording  financial statements according to Financial Accounting Standards (SAK). This research needs to be reconstructed so that it can increase the development of business financial conditions, including through analysis and reconstruction of financial reports based on SAK EMKM for restaurants.

This research aims to determine and analyze the suitability of the preparation of financial statements at Yen's Delight Samarinda Restaurant with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).

The method used by the researcher is a qualitative method with data collection and interviews. The analytical tool used is the champion method. From the results of calculations using the Dean J. Champion formula, it shows that the preparation of financial statements is 33% (not yet appropriate), profit and loss report 25% (it is not in accordance with), financial position report 50% (not yet appropriate), notes to financial statements 0% (it is not in accordance with). The conclusion in this study is that the financial report of the Yen's Delight Samarinda restaurant is still not in accordance with SAK EMKM so that this study produces financial reports based on SAK EMKM which contain profit and loss reports, financial position reports, and notes to the financial statements. This study is expected to help restaurant business actors in preparing financial reports in accordance with SAK EMKM.