PERANCANGAN LAPORAN KEUANGAN BERBASIS
SAK-EMKM PADA USAHA BINATU JOSS LAUNDRY
DI SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
Violita, Alfina
Subject
HG Finance
Datestamp
2020-04-20 07:45:09
Abstract :
Until now there are still many UMKM that have constraints in developing their business, where one of the causes of UMKM have not implemented the implementation plan of Financial Accounting Standards Micro, Small and Medium Entity (SAK EMKM) in the financial statements. The purpose of this research is to design financial report based on SAK EMKM in UMKM so that it can help UMKM prepare financial report based on SAK EMKM with its simplicity principle. This research uses descriptive qualitative research method. The object of data in this research financial report design based on SAK EMKM at Joss Laundry Business in Surabaya because the laundry business Joss Laundry has not biased to make its own financial statements are good and true. Sources of data used in this study are Primary Data and Secondary Data. Methods of data collection by interview method, observation. The results show that the laundry business Joss Laundry only has minimal financial records, such as incoming and outgoing cash books, purchase records, and sales records. So in an effort to develop the business, the authors feel the need to create a draft financial statements that fit the accounting standards of SAK EMKM. The preparation of Joss Laundry's financial report by the author has been in accordance with the accounting cycle consisting of collecting transaction documents, then entering into the accounting process, which then becomes a financial report based on Financial Accounting tandards Micro, Small and Medium Entity (SAK EMKM).
Until now there are still many UMKM that have constraints in developing their business, where one of the causes of UMKM have not implemented the implementation plan of Financial Accounting Standards Micro, Small and Medium Entity (SAK EMKM) in the financial statements. The purpose of this research is to design financial report based on SAK EMKM in UMKM so that it can help UMKM prepare financial report based on SAK EMKM with its simplicity principle. This research uses descriptive qualitative research method. The object of data in this research financial report design based on SAK EMKM at Joss Laundry Business in Surabaya because the laundry business Joss Laundry has not biased to make its own financial statements are good and true. Sources of data used in this study are Primary Data and Secondary Data. Methods of data collection by interview method, observation. The results show that the laundry business Joss Laundry only has minimal financial records, such as incoming and outgoing cash books, purchase records, and sales records. So in an effort to develop the business, the authors feel the need to create a draft financial statements that fit the accounting standards of SAK EMKM. The preparation of Joss Laundry's financial report by the author has been in accordance with the accounting cycle consisting of collecting transaction documents, then entering into the accounting process, which then becomes a financial report based on Financial Accounting tandards Micro, Small and Medium Entity (SAK EMKM).
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