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ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BATIK JUMPUT DAHLIA BERDASARKAN SAK-EMKM

Andrianto, Andrianto (2019) ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BATIK JUMPUT DAHLIA BERDASARKAN SAK-EMKM. Balance, XVI (1). pp. 31-52. ISSN 1693-9352

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        Abstract

        The purpose of this study is to find out what the financial statements of UMKM Batik Jumput Dahlia are. Analysis of Preparation of UMKM Financial Reports Batik Grass Dahlia Based on SAK-EMKM. The type of research used is a type of qualitative research. Based on the characteristics of the problem raised by the researcher, this research is clarified as descriptive qualitative research. The data used in this study are primary data obtained directly from MSMEs such as data from interviews with MSMEs as well as data in the form of information from diaries of cash in and cash out. While for secondary data obtained from books, journals, and internet that support this research. From the results of data analysis, the results of the study show that the financial statements of UMKM Batik Jumput Dahlia present the financial positions of 2016 and 2017 as of December 31, 2016, showing total assets of IDR 15,128,300, - as of December 31, 2017 showing total assets of IDR 11,125,200 - Profit The 2016 loss was a profit of Rp 2,087,100 while the Profit and Loss of 2017 was a profit of Rp 511,000, Notes to the Financial Report (CALK) presented a general description of Batik Jumput Dahlia MSMEs, a statement that the preparation of financial statements uses SAK EMKM as the basis for the preparation used, and accounting policies applied and presented in the financial statements of UMKM Batik Jumput Dahlia. In Batik Jumput Dahlia MSMEs there is no tax burden so the net profit value is still before the tax burden is reduced. Keywords : Analysis, MSME Financial Report, Batik Jumput.

        Item Type: Article
        Subjects: H Social Sciences > HG Finance
        Divisions: Jurnal > Fakultas Ekonomi dan Bisnis
        Depositing User: ANDRIANTO ANDRIANTO ANDRIANTO
        Date Deposited: 01 Jul 2021 09:31
        Last Modified: 01 Jul 2021 09:31
        URI: http://repository.um-surabaya.ac.id/id/eprint/5210

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