Seminar Nasional Produk Terapan Unggulan Vokasi
Vol 1 No 1 (2022): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik Negeri Manad

Desain Laporan Keuangan Berdasarkan SAK EMKM Pada “Gerai Pangan Kita” Manado

Carmenita K. I Lelemboto (POLITEKNIK NEGERI MANADO JURUSAN AKUNTANSI)
Erika F Lambonan (POLITEKNIK NEGERI MANADO JURUSAN AKUNTANSI)
Ivoletti M Walukow (POLITEKNIK NEGERI MANADO JURUSAN AKUNTANSI)
Jerry Sonny Lintong (POLITEKNIK NEGERI MANADO JURUSAN AKUNTANSI)
Revleen M. Kaparang (Politeknik Negeri Manado)

Article Info

Publish Date
31 Jul 2022

Abstract

This study aims to find out the model for presenting financial statements made by our food house, the obstacles faced by entity managers, and provide solutions on how to present comprehensive financial statements, so that they are useful for stakeholders in decision making. This type of research is a qualitative research, which uses descriptive analysis, with data collection methods in the form of interviews, field observations, and analysis of documents made by the entity. This study found that the financial statements made by RPK were only the realization of cash receipts and disbursements, so that stakeholders could not know for sure how many assets, profits or losses were from the business.

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Journal Info
Seminar Nasional Produk Terapan Unggulan Vokasi
Website

Abbrev

semnas

Publisher

Politeknik Negeri Manado

Subject

Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Transportation Other

Description

Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik sebagai salah satu institusi pendidikan tinggi yang mengedepankan penelitian-penelitian praktis, telah menghasilkan banyak konsep keilmuan maupun teknologi baru yang mampu meningkatkan daya saing bangsa, untuk percepatan dan ...