Mochamad Alfan Yoga Ardian
Politeknik Negeri Malang

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ANALISIS PERSAMAAN DASAR AKUNTANSI DALAM PEMBUATAN LAPORAN KEUANGAN UMKM (STUDI UD AR. PUTRA): (Study at UD AR. PUTRA) Mochamad Alfan Yoga Ardian; Dion Yanuarmawan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 1 (2023): Vol 12 No 1 April 2023
Publisher : Politeknik Negeri Malang

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Abstract

The basic accounting equation is a concept or equation of accounting that consists of assets, liabilities, and equity. Assets are economic resources that are expected to provide business benefits in the future, while liabilities are debts that must be repaid in the future to other parties. Liabilities are the opposite of assets which are something that is owned. Equity or the initial nominal value of opening in a company, commonly referred to as capital. This type of research is quantitative, used to analyze and conclude about the basic accounting equation in preparing financial statements at UD AR PUTRA. The secondary data source used is transaction evidence data at UD AR PUTRA which transactions during the month in 2016 to 2017. The population in this study is the financial statements at UD. AR. PUTRA in 2017. The sample in this study is the 2017 income statement and financial position report or balance sheet at UD AR PUTRA. Keyword: Basic Accounting Equation, Financial Statements.