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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Chyntia Dewi Nur Oktavia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan UD Tirta Surya Chyntia Dewi Nur Oktavia; Rr. Adiati Trihastuti
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1463

Abstract

UD Tirta Surya is an individually owned trading business engaged in refill water. SAK EMKM is one of the financial accounting standards that has been issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants with the aim of making it easier for business actors, especially MSMEs, to record financial statements. This research was conducted using a qualitative method with a descriptive approach and the data used were primary data and secondary data. The purpose of this research was conducted to determine the recording of financial statements carried out by UD Tirta surya and to determine the application of SAK EMKM in recording UD TIRTA SURYA's financial statements. The results obtained in this study are that UD Tirta Surya still uses simple recording so that the preparation of financial reports made is still not in accordance with SAK EMKM.
Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan UD Tirta Surya Chyntia Dewi Nur Oktavia; Rr. Adiati Trihastuti
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1463

Abstract

UD Tirta Surya is an individually owned trading business engaged in refill water. SAK EMKM is one of the financial accounting standards that has been issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants with the aim of making it easier for business actors, especially MSMEs, to record financial statements. This research was conducted using a qualitative method with a descriptive approach and the data used were primary data and secondary data. The purpose of this research was conducted to determine the recording of financial statements carried out by UD Tirta surya and to determine the application of SAK EMKM in recording UD TIRTA SURYA's financial statements. The results obtained in this study are that UD Tirta Surya still uses simple recording so that the preparation of financial reports made is still not in accordance with SAK EMKM.
PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN AIR MINERAL DENGAN MENGGUNAKAN ANALISIS CROSS SECTION : (Studi pada PT. Tri Banyan Tirta Tbk, PT. Akasha Wira International Tbk dan PT. Sariguna Primatirta Tbk Periode 2019-2021) Elisa Ayu Febryanti; Chyntia Dewi Nur Oktavia; Afifah Yusfi Rahmalia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1222.194 KB) | DOI: 10.56910/gemilang.v3i1.301

Abstract

Salah satu fungsi dari sebuah kinerja keungan untuk mengetahui sejauh mana perkembangan perusahaan yang sudah di capai dalam setiap periode tertentu. Untuk mengetahui bagaimana kinerja keuangan suatu perusahaan dapat dengan melihat laporan keuangan perusahaan. Pada artikel ini penulis menggunakan 3 (tiga) laporan keuangan perusahaan yang bergerak dibidang yang sama dengan kurun waktu 3 (tiga) periode. Dengan melihat beberapa laporan keuangan dari beberapa perusahaan yang bergerak dibidang yang sama maka dapat dilakukan analisis cross section (perbandingan dengan perusahaan atau industri yang sejenis).
Co-Authors Afifah Yusfi Rahmalia Elisa Ayu Febryanti Rr. Adiati Trihastuti