Penerapan akuntansi sak emkm dalam penyusunan laporan keuangan pada umkm toko restu indah baru kecamatan bandung kabupaten tulungagung
Abstract
Abstract
This study aims to help MSME owners Toko Restu Indah Baru in preparing financial statements. The preparation of good and correct financial reports has many benefits in the continuity of a business, such as knowing the financial position of the business that is being run, it can be seen that the business being run has increased or decreased profits every month, can be used as a reference in decision making, financial reports are also used as one of the requirements in applying for a loan at a financial institution, so a business should prepare financial reports. The Indonesian Accounting Association has now compiled the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which aims to make it easier for MSME actors to prepare financial reports because the preparation of SAK EMKM financial reports is simpler and easier for MSME actors to do. This research uses descriptive qualitative methods. This research was conducted with 4 stages, namely data collection conducted through interviews, field observations, and documentation, data reduction, data presentation and conclusions.
References
Anggreiiinii, Siilva Noviiva Trii Marliiana, dan Suwarno. 2021. Peinyusunan Laporan Keiuangan Pada UMKM Beirdasarkan SAK EiMKM Studii Kasus Pada Pabriik Teimpei Kasmono. Jurnal Apliikasii Biisniis Keisatuan. 1(2): 23-270.
Deiwii, Pratiiwii Kartiika dan Iika Fariida Nurfah. 2022. Peinyusunan Laporan Keiuangan Beirdasarkan Standar Akuntansii Keiuangan Eintiitas, Miikro, Keiciil, dan Meineingah (SAK EiMKM)(Studii Kasus Pada UMKM Poklahasar Wiisna Freish). Jurnal Akuntansii, Peirpajakan, dan Portofoliio 02(01): 19-28.
Wiidyawatii Putrii, Ayu. Peineirapan Laporan Keiuangan Beirbasiis SAK EiMKM Pada Biisniis Kuliineir ( Studii Kasus Pada Usaha Warung Bang Geitong Malang). 2022. Jurnal Eiksiis 14(02).
Sucii Ramanda, Ajeing.” Peineirapan PSAK No. 1 Teintang Peinyajiian Laporan Keiuangan Pada Pt. LMIi.” Jurnal Feistiival Riiseit Iilmiiah Manajeimein & Akuntansii.
Olyviia Uno, Moudy, Liintjei Kalangii, dan Rudy J. Pusung. 2019. Analiisiis Peineirapan Standar Akuntansii Keiuangan Eintiitas Miikro, Keiciil, dan Meineigah (SAK EiMKM) Pada Usaha Miikro, Keiciil, dan Meineigah (Studii Kasus Pada Rumah Karawo Dii Kota Gorontalo). Jurnal EiMBA 7(3): 3877-3898.
Lathiifatur R, Kuntum, Sheilawatii Ariiniingsiih, dan Riita Wiijayantii. 2022. Analiisiis Peineirapan SAK-EiMKM Pada Peilaku Usaha Keiciil dan Peilaku Usaha Meineingah. Jurnal Akuntansii dan Keiuangan 21(1): 67-75.
Geidei Muhammad. 2005. Teiorii Akuntansii. Jakarta: almahiira.
