ANALISIS PENGELOLAAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA POS LION PARCEL RAPAK DALAM SAMARINDA)

Mursalin B 1 Heriyanto2 Camelia Verahastuti3

Abstract


The formulation of the problem of this study is whether the preparation of the Income Statement, Statement of financial position, notes to the financial statements at Pos Lion Parcel Rapak in Samarinda in 2023 is in accordance with the EMKM SAK in 2018. This study aims to determine and analyze the preparation of the Income Statement, Statement of financial position, and notes to the financial statements at PoS Lion Parcel Rapak in Samarinda in 2023.

       The theoretical basis used in this study is financial accounting the hypothesis of this study is the preparation of profit and loss, statement of financial position and notes on the Financial Statements of POS Lion Parcel Rapak in Samarinda in 2023 is not in accordance with the provisions of SAK EMKM in 2018 the analysis tools used in this study are comparative analysis and percentage analysis according to Dean J. Champion.

       The results of the study show that the preparation of the statement of financial position and notes to the Financial Statements of POS Lion Parcel Rapak in Samarinda in 2023 is not in accordance with the provisions of the EMKM SAK in 2018. While the preparation of profit and loss on Pos Lion Parcel Rapak in Samarinda in 2023 is in accordance with the provisions of SAK EMKM but has not calculated the tax burden.


Keywords


Financial Statements, Income Statement, Statement of financial position, Notes To Financial Statements, SAK EMKM.

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References


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DOI: https://doi.org/10.31293/jma.v14i2.9503

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