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APPLICATION COMPILATION FINANCIAL REPORT STANDARD ACCOUNTANCY FINANCE ENTITY MICRO, SMALL, AND MEDIUM ENTERPRISES IN UD TAMBUN

Desianti Lumban Gaol, Rochman Marota, Hendro Sasongko, Asep Alipudin

Abstract


The Indonesian economy cannot be separated from Micro, Small and Medium Enterprises (MSMEs) which are economic activities that are mostly carried out by the Indonesian people. MSMEs are proven to encourage and increase national economic growth in a sustainable manner. The aims of this study are (1) to find out the financial statements made by UD Tambun. (2) To implement SAK EMKM in the preparation of financial reports for UD Tambun MSMEs which can assist and facilitate UD Tambun in making financial reports based on SAK EMKM. (3) To find out what are the obstacles faced by UD Tambun in preparing financial reports. This type of research uses a qualitative descriptive method. The results of this study indicate that the financial statements of UD Tambun are still simple and tend to ignore the applicable standards. UD Tambun has not prepared financial reports based on the applicable SAK EMKM due to the lack of understanding of the preparation of financial statements according to standards.

Keywords


financial report; SAK EMKM; MSMEs

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DOI: 10.33751/jce.v3i2.6069

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