Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada Jewelry S Celuk Sukawati

Abstract

Financial statements prepared by entities must comply with financial accounting standards. Micro, small and medium business entities have their own standards, namely financial accounting standards for micro, small and medium-sized entities (SAK EMKM). This study aims to determine the application of SAK EMKM on Jewelry S Celuk Sukawati. Data analysis was performed using the comparative descriptive method. Stages of activities to be carried out in this study start with the presentation of financial statement presentation then followed by observing, comparing and analyzing the presentation of report elements and the presentation of financial statements according to SAK EMKM and finally making conclusions about the implementation of SAK EMKM. The results of this study indicate that the company's financial recording system is still simple and has not been able to present financial reports in accordance with SAK EMKM which includes statements of financial position, income statements and notes to financial statements.