ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN MIKRO KECIL DAN MENENGAH (SAK EMKM) (Studi Kasus pada PD. Usaha Mulya)
Daftar Isi:
- Ninda Rafika Yuslin (1530621017) Muhammadiyah University, Sukabumi. "Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Enterprises (Case Study in PD. Usaha Mulya)" under the guidance of supervisor I Mr Sukaeman, S.E., M, Si and supervisor II Mr Ade Sudarma S.E. MM. This study aims to analyze the application of Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) in PD financial statements MulyaUsaha. The research method used is a qualitative research method using a descriptive approach. The data used in this study are primary data and secondary data, with visual data collection techniques in the form of observation, interviews and documentation. Data analysis methods used are data reduction, data presentation, and verification / conclusion. The results of this analysis show that PD. Usaha Mulya has prepared a statement of financial position and income statement. but not in accordance with SAK EMKM reference, because in this case PD. Usaha Mulya only makes financial reports only to the extent that they are in accordance with the needs that are understood by the PD owner. Mulya Usaha only. In presenting the PD's financial position report. Usaha Mulya presents accounts receivable of soybean goods and non-employee receivables on its current assets, which in this case the presentation of the account differs from the format of presentation of financial position statements illustrated in SAK EMKM, which in the SAK EMKM only lists accounts receivable only.