ANALISIS PENYUSUNAN LAPORAN KEUANGAN BENGKEL HALIM MOTOR 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 financial position report, profit and loss report, and notes on financial reports at the Halim Motor Samarinda Workshop in 2023 is in accordance with the provisions of SAK EMKM 2018. This research aims to determine and analyze the preparation of the financial position report, profit report losses and notes on financial reports at UMKM Halim Motor Samarinda Workshop in 2023.

The theoretical basis applied in this research is financial accounting. The hypothesis of this research is that the preparation of the financial position report, profit and loss report and notes to the 2023 Halim Motor Samarinda Workshop financial report is not in accordance with the provisions of the 2018 SAK EMKM.

The analytical tool used in this research is quantitative analysis according to Dean J. Champion. The results of the research show that the preparation of the financial position report and profit and loss report for the 2023 Halim Motor Samarinda Workshop is in accordance with the provisions of the 2018 SAK EMKM.

Meanwhile, the preparation of notes to the financial report at the 2023 Halim Motor Samarinda Workshop is not in accordance with the provisions of the 2018 SAK EMKM because the entity has not prepare notes to financial reports.