PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta)

Authors

  • Intan Prastika Sari Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
  • Fadjar Harimurti Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
  • Dewi Saptantinah Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta

DOI:

https://doi.org/10.33061/jasti.v16i1.4407

Keywords:

MSME, Financial Report, SAK-EMKM

Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.

References

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Mulyadi. 2016, “Sistem Akuntansi”. Salemba Empat. Jakarta. Narsa. 2012, “Karakteristik Kepemimpinan: Transformasional versus Transaksional”. Jurnal Manajemen dan Kewirausahaan. Vol.14, Issue. 2. PSAK No.23. Tentang Pengakuan Pendapatan Pada Swamitra Bandung. 2012.

Saragih, Fitriani dan Surikayanti. 2015, ”Analisis Penerapan Akuntansi dan Kesesuaiannya dengan SAK ETAP Pada UKM Medan Perjuangan”, Seminar Nasional Ekonomi Manajemen dan Akuntansi (SNEMA) Fakultas Ekonomi Universitas Negeri Padang, 452-461.

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Published

2020-09-30

Issue

Vol. 16 No. 1 (2020): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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Copyright (c) 2020 Intan Prastika Sari, Fadjar Harimurti, Dewi Saptantinah

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