Desain Penerapan SAK EMKM pada UMKM Mebel Sri Rejeki Jawa Tengah
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Institusion
Universitas Katolik Darma Cendika
Author
Salakopak, Erina
Subject
HF5601 Accounting
Datestamp
2021-12-15 09:02:09
Abstract :
This study aims to determine the application of SAK EMKM about the presentation of financial statements in the Micro Small and Medium enterprises of forniture, Sri Rejeki, Central Java. The method used is a qualitative method by analyzing data in the form of MSME financial records and taking information through interviews with MSME owners, so researchers began to make financial report in accordance with SAK EMKM with interviews conducted, the results obtained informing that MSME do not yet have proper accounting records. So the business owner does not know the profits derived from the sale. Through this research, researchers began to design accounting record in accordance with SAK EMKM. The steps taken are to collect reports on purchases, sales, other expanses and cash. After the data is complete, researchers begin to compile the process of recording accounting starting from the balance sheet, income statement and statement of changes in capital End of this study it was concluded that the application of SAK EMKM is feasible to be applied to MSME because by applying PSAK No. 1, MSME benefit from recording more transparant and detailet dinancial statements. Financial statements that have been made by researchers can become giudelines for making financial statements the following year.
This study aims to determine the application of SAK EMKM about the presentation of financial statements in the Micro Small and Medium enterprises of forniture, Sri Rejeki, Central Java. The method used is a qualitative method by analyzing data in the form of MSME financial records and taking information through interviews with MSME owners, so researchers began to make financial report in accordance with SAK EMKM with interviews conducted, the results obtained informing that MSME do not yet have proper accounting records. So the business owner does not know the profits derived from the sale. Through this research, researchers began to design accounting record in accordance with SAK EMKM. The steps taken are to collect reports on purchases, sales, other expanses and cash. After the data is complete, researchers begin to compile the process of recording accounting starting from the balance sheet, income statement and statement of changes in capital End of this study it was concluded that the application of SAK EMKM is feasible to be applied to MSME because by applying PSAK No. 1, MSME benefit from recording more transparant and detailet dinancial statements. Financial statements that have been made by researchers can become giudelines for making financial statements the following year.
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