ANALYSIS OF THE APPLICATION OF ACCOUNTING BASED ON SAK EMKM TO UMKM FEBRI STORES IN SIMPANG EMPAT DISTRICT
Keywords:
Accounting, SAK EMKM, UMKMAbstract
Febri stores is an UMKM owned by Mr. Suratman Sembiring has his address in Kec. Intersection 4 Kab. Karo, this UMKM, is engaged in the basic food trade sector. This business has been established for more than 8 years, but Mr. Suratman has not made financial reports in accordance with SAK EMKM rules. This study aims to assist the application of accounting, namely making financial reports based on SAK EMKM using the Excel For Accounting application. The type of data used in this research is primary data, the data source used is internal data. Data collection techniques used were observation interviews, interviews and documentation, while the data analysis method used was a quantitative descriptive method. Based on the results of the study, it was found that the total profit of UMKM Toko Febri when SAK EMKM was applied was more accurate because all assets, capital, and financial transactions were recorded chronologically and systematically. The resulting financial reports can describe the business conditions of the Febri Toko UMKM in detail. This condition is also facilitated by the use of the Excel For Accounting application so that it can complete the accounting cycle to financial reports accurately.
Downloads
References
N. Mujahidah, North Sumatra State Islamic University Medan Faculty of Islamic Economics and Business,p. 74, 2021.
L. R.H, Easy Ways to Prepare Financial Statements of Service Companies. Yogyakarta: CV. Andi, 2017.
Vinesya, The effect of profit management on the readability of annual reports with corporate governance as a moderation variable, 2019, [Online]. Available: http://dspace.uii.ac.id/123456789/18366
N. Muslichah, Accounting of Small and Medium Enterprises.Sudoarjo: Indomedia Pustaka, 2018.
S. V. Wiratana, Analysis of Financial Statements Theory Applications and Research Results. Yogyakarta: Pustaka Baru Press, 2017.
P. A. Liasari, “Analysis of the application of sak emkm to the financial statements of MSMEs in Batam City,”Skripsi, Fakultas Ilmu Sosial dan Humanuora 2021.
I. A. Indonesia, Accounting Financial Entitas Micro, Small, dan Medium Standar, SAK EMKM, the Indonesian association of Accountants., no. 4, pp. 1–54, 2016, [Online]. Available: http://iaiglobal.or.id/v03/files/draft_ed_sak_emkm_kompilasi.pdf
D. Abdurohim, MSME Institutional Development Strategy. Yogyakarta: CV. Bintang Pustaka Madani, 2020.
A. I. Euis Kania, Preparation of Financial Statements Based on SAK EMKM Assisted Microsoft Excel 2016, Indonesia. Account. Lit. J., vol. 2, no. 2, pp. 317–336, 2022, doi: 10.35313/ialj.v2i2.3204.
R. Indonesia, Law of the Republic of Indonesia Number 20 of 2008. Indonesia, 2008.
I. M. dan Sudana and R. H. Setianto, Business research methods & data analysis with SPSS. Jakarta: Erlangga, 2018.
S. dan Henddryadi, Quantitative Research Methods. Jakarta: Prenadamedia Group, 2019.
H. L. Y. Asep Hermawan, Quantitative Approach Business Research.Jakarta: Kencana, 2017.
Aristantya, S. (2019). PENGARUH BAURAN PEMASARAN JASA DALAM MENINGKATKAN LOYALITAS PELANGGAN PENGGUNA JASA PADA CV. BIRU UTAMA MEDAN. Ready Star, 330–336.
Lubis, Irna Triannur; Rizki, Irma Herliza; Syahputri, T. Z. (2021). Pelatihan Pengenalan Software Akuntansi MYOB Pada Siswa/I Kelas XII SMA Husni Thamrin Medan. UNES Journal of Community Service, 2(2), 157–163.
Manurung, L., & Harya, E. (2021). The Effect of Rewards , Incentives and Welfare Allowances on Employee Morale at PT . PNM ( Independent National Capital ) Binjai. Journal Mantik, 5(36), 1989–1997.
Rizki, I H, & Kaur, M. (2022). Analysis Of Statement Of Profit And Loss And Statement Of Cash Flows On Operating Cash Flow Ratio On Cv Biru Utama. Enrichment: Journal of …, 12(2), 2398–2403. https://enrichment.iocspublisher.org/index.php/enrichment/article/view/570%0Ahttps://enrichment.iocspublisher.org/index.php/enrichment/article/download/570/447
