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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Iqfiyansyah, Rizal
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Decision Sciences, Operations Research & Management Social Sciences

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Analisis Penerapan SAK EMKM Pada Laporan Keuangan Iqfiyansyah, Rizal; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6655

Abstract

This research aims to complete the preparation of financial reports carried out by DWI PUTRA UMKM Enterprises and to determine the preparation of DWI PUTRA UMKM financial reports using SAK EMKM. The design that will be used for research is descriptive qualitative research in the form of a case study. The results of the research explain that the preparation of financial reports carried out by PD Dwi Putra is not fully in accordance with the financial accounting standards for micro, small and medium entities (SAK EMKM). The company has not prepared Notes to Financial Reports (CaLK). Based on SAK EMKM, MSME financial reports consist of a minimum profit and loss report, financial position report and notes to financial reports. Meanwhile, according to his confession, PD Dwi Putra's measurements were appropriate except that the presentation of the financial statements was not fully in accordance with the relevant provisions contained in SAK EMKM
Co-Authors Febri Darmayanti, Elmira Jawoto Nusantoro