PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA KM ALUMINIUM
DOI:
https://doi.org/10.36257/apts.v5i4.6290Kata Kunci:
SAK EMKM, financial reports, the aluminum industryAbstrak
The preparation of financial statements according to standards is needed to provide information about the performance of the entity for internal and external users. However, there are still many EMKMs that have not prepared financial reports according to SAK EMKM, one of which is KM Alumunium which is engaged in industry and produces various products made of aluminum in Kranon Hamlet, Sorosutan. This service activity aims to provide an understanding of the process of preparing financial reports and assistance in preparing financial reports per SAK EMKM. Service activities are carried out at partner locations. The results of this service activity are that partners gain knowledge about the process of preparing financial reporting, and partners have financial reports that are by EMKM standards.
Referensi
Nina, Ivana. 2018. Implementasi Sak Emkm (Entitas Mikro, Kecil Dan Menengah) Pada Umkm Borneo Food Truck Samarinda Community . Journal of Accounting and Business Management (RJABM) Volume 2 No.2 December 2018
Suhairi, dan Wahdini. 2006. “Persepsi Akuntansi Terhadap Overload Standar Akuntansi Keuangan (SAK) Bagi Usaha Kecil dan Menengah†Simposium Nasional Akuntansi 9 Padang (Agustus) hal. 23-26
Shonhadji, Nanang, Laely Aghe A., dan Djuwito. 2017. “Penerapan Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah Berdasarkan SAK EMKM di Surabaya†SENIAS.
Adityo, Suryo. 2008. “Evaluasi Sistem Akuntansi Penggajian dan pengupahan pada
UD. Berdijaya [Online]. Didapatkan: https://eprints.uns.ac.id/9220/1/157102408201008431.htm [12Mei 2019].
Ikatan Akuntansi Indonesia. 2016. Standar Akuntansi Keuangan Entitas Mikro,Kecil, dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2022 Aptekmas Jurnal Pengabdian pada Masyarakat
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.