Penyusunan Lqporan Keuangan Berdasarkan SAK EMKM pada Wawa Laundry di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Rizma, Rara
Subject
HF5601 Accounting
Datestamp
2023-03-17 04:13:27
Abstract :
There are still many MSMEs that have problems in compiling financial reports. The purpose of this study was to prepare financial statements based on SAK EMKM at MSMEs. This study used qualitative research methods. The object of data in this study was the preparation of financial statements based on SAK EMKM at WAWA Laundry in Surabaya because Wawa Laundry's business did not compile financial reports. Sources of data used are primary data and secondary data. Methods of data collection with the method of observation, interviews, and documentation. The results showed that the Wawa Laundry business needed to prepare financial statements based on SAK EMKM. The preparation of the financial statements of Wawa Laundry carried out by the researchers was in accordance with the accounting cycle consisting of transactions, proof of transactions, 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 trial balance after adjustment.
There are still many MSMEs that have problems in compiling financial reports. The purpose of this study was to prepare financial statements based on SAK EMKM at MSMEs. This study used qualitative research methods. The object of data in this study was the preparation of financial statements based on SAK EMKM at WAWA Laundry in Surabaya because Wawa Laundry's business did not compile financial reports. Sources of data used are primary data and secondary data. Methods of data collection with the method of observation, interviews, and documentation. The results showed that the Wawa Laundry business needed to prepare financial statements based on SAK EMKM. The preparation of the financial statements of Wawa Laundry carried out by the researchers was in accordance with the accounting cycle consisting of transactions, proof of transactions, 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 trial balance after adjustment.
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