Perlakuan akuntansi pada budidaya udang vaname di kwanyar-bangkalan

Alfarizi, Ramadhan
Putra, Rediyanto

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

The purpose of this study was to determine the process of preparing financial statements that were applied by the vannamei shrimp farming business in Kwanyar-Bangkalan and in accordance with the financial statements with SAK EMKM. This research is qualitative research using primary data collected through direct interviews. The samples in this study were 3 vaname shrimp business actors in Kwanyar-Bangkalan. The results of the study showed that only one of the three vaname shrimp farming business actors in Kwanyar-Bangkalan who recorded financial statements in accordance with SAK EMKM