Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM Cindy Ariesta; Fitriyah Nurhidayah
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.142

Abstract

The purpose of this study is to find out how and assist in preparing balance sheet financial statements at Elden Coffee Eatery as MSME actors based on SAK-ETAP. This study uses descriptive research method. Sources of data used are secondary data and primary data. The results of this study indicate that the financial statements prepared by researchers based on SAK-ETAP present a balance sheet as an illustration of the business conditions at Elden Coffee Eatery. The balance sheet financial report is prepared based on data and information obtained from the owner of Elden Coffee Eatery in the first quarter (January - April 2020) then processed into a balance sheet financial report according to SAK-ETAP standards.
Pentingnya Pemahaman Akuntansi Sederhana Sebagai Solusi Untuk Menyusun Laporan Keuangan Alvia Yanti; Fitriyah Nurhidayah
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.141

Abstract

Financial reports serve as a tool for analyzing financial performance that can provide information about business finances so that they can be used as a basis for making decisions. The object of this research is UD Rian Arianto Farm, which is engaged in the farming and trade of native chickens in Bogor. The purpose of this research is to provide knowledge to Partners about the importance of compiling financial reports to carry out a business activity either manually or computerized which can make it easier for Partners to make financial reports based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). The writer collected data by means of interviews and documentation.