Penyusunan Laporan Keuangan UMKM Sebelum dan Sesudah Penerapan SAK EMKM Pada UD. Sahila Store
Abstract
The purpose of this study is to find out what the financial statements at UD. Sahila Store and the obstacles faced in compiling financial reports and preparing financial reports based on SAK EMKM. This study uses a quantitative descriptive method in the form of numbers to prepare financial statements according to SAK EMKM. The data used in this study are primary data obtained directly from UMKM owners by conducting interviews. As for the secondary data obtained from the records made by UD. Sahila Store. The results showed that UD. Sahila Store has not implemented SAK EMKM, the author made the preparation of financial statements at UD. Sahila Store and from the results of data analysis calculations, the results showed that the financial statements. UD. Sahila Store presents its financial position in 2021 with total assets of Rp. 693.875.000,-. Profit or loss of Rp. 231.575.000,- Notes to financial statements provide an overview of UD. Sahila Store, a statement that the preparation of financial statements using SAK EMKM as the basis for the preparation used, as well as accounting policies applied and presented in the financial statements UMKM of UD. Sahila Store.
Keywords: Financial Statements, UMKM, SAK EMKM
Full Text:
PDFReferences
Bank Indonesia. (2017). Profil Bisnis Usaha Mikro Kecil dan Menengah (UMKM).
Hans. (2016). Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan pada UMKM. 126.
Harahap. (2015). Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan di Era Revolusi Industri 4.0. 105.
IAI. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. SAK EMKM Ikatan Akuntan Indonesia, 4, 1–54. http://iaiglobal.or.id/v03/files/draft_ed_sak_emkm_kompilasi.pdf
Meidiyustiani, R. (2016). Pengaruh Pendidikan Pemilik, Pemahaman Akuntansi, dan Motivasi Pemilik Terhadap Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) (Studi Empiris: Perusahaan Kecil dan Menengah di Kota Tangerang). Accounthink : Journal of Accounting and Finance, 1(01), 13–27. https://doi.org/10.35706/acc.v1i01.439
Rizky Aminatul Mutiah. (2019). Penerapan Penyusunan Laporan Keuangan pada UMKM Berbasis SAK EMKM. Jurusan Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Jember.
Wahyuningsih, E., & Widayanti, R. (2015). Pengaruh Sosialisasi, Tingkat Pemahaman, Motivasi, Kepribadian Terhadap Penerapan Sak Etap Di Kampoeng Batik Laweyan Solo. Jurnal Paradigma Universitas Islam Batik Surakarta, 12(02), 115653.
DOI: https://doi.org/10.31575/jp.v8i1.464
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 JURNAL PUNDI
This work is licensed under a Creative Commons Attribution 4.0 International License.
DITERBITKAN OLEH SEKOLAH TINGGI ILMU EKONOMI KBP
JL. KHATIB SULAIMAN NO. 61 PADANG SUMATERA BARAT
TELP : (0751) 7051398 / 0811667831
Email : support@akbpstie.ac.id
WEB : www.akbpstie.ac.id
Hak Cipta (c) 2018 oleh Sekolah Tinggi Ilmu Ekonomi KBP - Jurnal Pundi
Indexed in :
