PENERAPAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA CAFE REST AREA TAMAN BUNGA
Kata Kunci:
Preparation, SAK EMKM, Financial ReportsAbstrak
The following undergraduate thesis was written by Asep Saputra, with student ID (NIM 140190038P), major in Accounting and entitled in Bahasa Indonesia ; “Penerapan Laporan Keuangan Berbasis SAK EMKM pada Cafe Rest Area Taman Bunga”.
This research was motivated by the financial management system and the result of financial reports are simple so that this is very infuential for the business because they cannot know the future development of the business. The purpose of this study is to find out whether the financial statements prepared are in accordance with SAK EMKM which consist of a statement of financial position, income statement and notes to financial statements. This research was conducted at the Taman Bunga Cafe Rest Area.
This research is a descriptive research using a qualitative approach. Data Collection Techniques by means of interviews and documentation. Processing Techniques and Data Analysis is carried out in the form of descriptions and tables.
The results of this study show that Cafe Rest Area makes financial reports such as statements of financial position, income statements, and notes on financial statements not in accordance with SAK EMKM, They only use very simple financial reports using a cash book that records income when a sale occurs and records expenses for business operational costs.
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