Penerapan Laporan Keuangan Berdasarkan SAK EMKM Pada CV. Arana Tour and Travel
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Putri, Anisa
Subject
Akuntansi Keuangan
Datestamp
2023-09-08 08:20:55
Abstract :
CV. Arana Tour and Travel is a company engaged in education-based tourism services, which serves various tourist travel destinations both domestically and abroad. This company does not yet have good management regarding the company's financial reports, recording is only done when there is money coming in and money going out for business purposes. In this company also has not made financial reports, therefore the author will make a simple financial report recording based on Miko Small and Middle Entity Financial Accounting Standards (SAK EMKM). Then the author will record transactions in accordance with SAK EMKM using general journals arranged chronologically. Transactions recorded include revenue receipt transactions, expense payment transactions. Preparation of financial reports on the CV. Arana Tour and Travel based on SAK EMKM includes Profit and Loss Reports, Statements of Financial Position, and Notes to Financial Statements. This report is in the form of information regarding the company's activities during May 2023. The operating profit earned in May 2023 amounted to IDR 26,240,000. in the Statement of Financial Position it can be seen that the total is IDR 126,240,000 with a total capital of IDR 100,000,000 and then added operating profit of IDR 26,240,000
CV. Arana Tour and Travel is a company engaged in education-based tourism services, which serves various tourist travel destinations both domestically and abroad. This company does not yet have good management regarding the company's financial reports, recording is only done when there is money coming in and money going out for business purposes. In this company also has not made financial reports, therefore the author will make a simple financial report recording based on Miko Small and Middle Entity Financial Accounting Standards (SAK EMKM). Then the author will record transactions in accordance with SAK EMKM using general journals arranged chronologically. Transactions recorded include revenue receipt transactions, expense payment transactions. Preparation of financial reports on the CV. Arana Tour and Travel based on SAK EMKM includes Profit and Loss Reports, Statements of Financial Position, and Notes to Financial Statements. This report is in the form of information regarding the company's activities during May 2023. The operating profit earned in May 2023 amounted to IDR 26,240,000. in the Statement of Financial Position it can be seen that the total is IDR 126,240,000 with a total capital of IDR 100,000,000 and then added operating profit of IDR 26,240,000
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