ANALISIS PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN PADA UMKM BERDASARKAN SAK ENTITAS MIKRO KECIL DAN MENENGAH PADA AISYAH MART

Abstract

This study aims to analyze the rocognition of items in financial
statements, measurement of financial statement elements, presentation of
items in financial statements and disclosure of financial statements in Aisyah
Mart Business are in accordance with the provisions in Micro, Small and
Medium Entity Financial Accounting Standards (SAK EMKM) 2018. The
analysis technique used in this study is a comparative descriptive method,
which is a method that compares accounting treatment that includes
recognition, measurement, presentation and disclosure in Aisyah Mart and
Champion method for calculating cheklist value in determining conformity
criteria. The result of the study indicate that the recognition and
measurement of the items in the financial statements of Aisyah Mart Business
are not in accordance with SAK EMKM. Whereas the presentation and
disclosure of financial statements for Aisyah Mart Business do not match the
SAK EMKM.