Indonesian Accounting Literacy Journal
Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)

Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan A.D.D Tour & Travel

Alysa Valentina Sandi (Politeknik Negeri Bandung)
Dian Imanina Burhany (Politeknik Negeri Bandung)

Article Info

Publish Date
30 Nov 2020

Abstract

A.D.D Tour & Travel is a service company that provides services in the form of car, bus rental and also provides various tour packages. In recording, this company has not kept records in accordance with SAK EMKM. Because the company only keeps simple records of cash receipts and disbursements. The company also has not prepared a financial report. The purpose of this study is to compile financial reports on ADD Tour & Travel based on SAK EMKM. The method used in this research is a qualitative method with a descriptive approach. And for data collection methods by means of interviews and documentation.

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Journal Info
Indonesian Accounting Literacy Journal
Website

Abbrev

ialj

Publisher

Politeknik Negeri Bandung

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...