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All Journal BUDGETING : Journal of Business, Management and Accounting
Alexander Zulkarnaen Fauzi
Universitas Muhammadiyah Jember
Humanities Social Sciences

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Rekonstruksi Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Alexander Zulkarnaen Fauzi; Yulinartati Yulinartati; Elok Fitriya
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i1.2134

Abstract

This study aimed to determine the financial statements of Bestcow dairy farm based on the Financial Accounting Standards of Micro, Small, and Medium Enterprises. Interview, observation, and documentation as a method of data collection and data sources obtained from primary and secondary data. The research method used in this study is a qualitative method. This research is a case study with the object of research on Bestcow dairy farm which has not implemented the preparation of financial statements with SAK EMKM. The results showed, income statement with total loss Rp. 33.083.780, financial position statement with total asset of Rp 1.452.653.220, Note to the financial statement (CALK) presented a general description of UMKM Bestcow. Conclusion, that Bestcow dairy farm in preparing its financial statements only prepared a simple financial statement Keywords : Preparation of Financial Statement, SAK EMKM
Co-Authors Fitriya, Elok Yulinartati Yulinartati