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