Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Usaha Frutepi Minuman Segar di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Raja, Maria Yustina
Subject
HF5601 Accounting
Datestamp
2023-03-17 03:25:29
Abstract :
Financial statements are an important point for every company, be it large or small companies such as micro, small and medium enterprises. This financial report is useful not only for internal purposes, but also useful for external companies such as third parties (Investors). This Financial Report is prepared based on the existing Financial Accounting Standards. This writing aims to help SMEs "Frutepi" in compiling Financial Statements based on SAK EMKM. This study used qualitative research methods. The object of data in this study is the preparation of financial statements based on SAK EMKM at Frutepi in Surabaya because Frutepi's business does not compile financial reports. Methods of data collection with the method of observation, interviews, and documentation. The results showed that the Frutepi business needed to prepare financial statements based on SAK EMKM. The preparation of Frutepi's financial statements carried out by the researchers was in accordance with the accounting cycle consisting of transactions, transaction evidence, general journals, ledgers, trial balances, adjusting entries, work sheets, financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK). EMKM ), closing entries, and post-adjusted trial balance.
Financial statements are an important point for every company, be it large or small companies such as micro, small and medium enterprises. This financial report is useful not only for internal purposes, but also useful for external companies such as third parties (Investors). This Financial Report is prepared based on the existing Financial Accounting Standards. This writing aims to help SMEs "Frutepi" in compiling Financial Statements based on SAK EMKM. This study used qualitative research methods. The object of data in this study is the preparation of financial statements based on SAK EMKM at Frutepi in Surabaya because Frutepi's business does not compile financial reports. Methods of data collection with the method of observation, interviews, and documentation. The results showed that the Frutepi business needed to prepare financial statements based on SAK EMKM. The preparation of Frutepi's financial statements carried out by the researchers was in accordance with the accounting cycle consisting of transactions, transaction evidence, general journals, ledgers, trial balances, adjusting entries, work sheets, financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK). EMKM ), closing entries, and post-adjusted trial balance.
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