Penyusunan Laporan Laba Rugi Berdasarkan Sak Emkm Pada Deli Bakery Di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Angelina, Lidia Natalia
Subject
HF5601 Accounting
Datestamp
2021-12-09 02:57:38
Abstract :
Indonesia as a developing country is inseparable from businesses that are of interest to individuals and groups such as Micro, Small and Medium Enterprises (MSMEs). Micro Business is the most widely carried out activity in Indonesia, because micro, small and medium enterprises play a large role for Indonesia, such as creating jobs and reducing the unemployment rate in Indonesia. Financial Accounting Standards (SAK) is a framework in the procedure of making financial reports so that uniformity occurs in the presentation of financial statements. The EMKM income statement is very simple and tends to ignore the existing rules in SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Enterprises) to facilitate MSMEs in preparing income statements for their businesses. This study aims to determine how the preparation of income statements based on SAK EMKM on Deli Bakery in Surabaya. This research uses descriptive qualitative method. Data sources used are primary data and secondary data. The results showed a report made by Deli Bakery. Only use the recording of goods entering and leaving every day made by employees. Deli Bakery's financial statements are made by researchers based on information obtained by researchers during the study which are then processed into profit and loss statements according to SAK EMKM rules.
Indonesia as a developing country is inseparable from businesses that are of interest to individuals and groups such as Micro, Small and Medium Enterprises (MSMEs). Micro Business is the most widely carried out activity in Indonesia, because micro, small and medium enterprises play a large role for Indonesia, such as creating jobs and reducing the unemployment rate in Indonesia. Financial Accounting Standards (SAK) is a framework in the procedure of making financial reports so that uniformity occurs in the presentation of financial statements. The EMKM income statement is very simple and tends to ignore the existing rules in SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Enterprises) to facilitate MSMEs in preparing income statements for their businesses. This study aims to determine how the preparation of income statements based on SAK EMKM on Deli Bakery in Surabaya. This research uses descriptive qualitative method. Data sources used are primary data and secondary data. The results showed a report made by Deli Bakery. Only use the recording of goods entering and leaving every day made by employees. Deli Bakery's financial statements are made by researchers based on information obtained by researchers during the study which are then processed into profit and loss statements according to SAK EMKM rules.
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