DESAIN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA BUDIDAYA IKAN MUJAIR (STUDI KASUS PADA UD BLESS)
Abstract
UD Bless is an entity that runs a mujair fish farming business. The fish farming process starts from nursery or spawning, hatchery, enlargement until the fish is ready to be harvested/sold. This business is located in Eris Village, Eris District. In running its business, UD. Bless has not carried out financial management in accordance with applicable standards due to limited knowledge or understanding of proper financial management. The purpose of this research is to compile UD's financial statements. Bless in accordance with SAK EMKM. This research was conducted at UD. Bless. Research data obtained from primary and secondary sources. The analysis tool used is descriptive analysis. The findings obtained after conducting research are UD. Bless has not prepared financial reports and still conducts simple financial records. The financial statements made by researchers for UD. Bless in accordance with SAK EMKM which consists of Income Statement, Statement of Financial Position, and Notes to Financial Statements. Researchers recommend to UD. Bless in order to use the financial statements that have been made as guidelines for the preparation of financial statements in the following periods.
Downloads
References
[2] A. K. Pantow, S. N. Korompis, E. A. N. Limpeleh, E. D. Malonda, and A. Daleno, “Perancangan Sistem Akuntansi Penjualan Pada UD. Bless,” vol. 7, no. 4, pp. 872–885, 2023, doi: 10.52362/jisamar.v7i4.1131.
[3] A. Pantow, Ivoletti M. Walukow, Christony Maradesa, and Esrie A. N. Limpeleh, “DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY,” J. Bisnis Terap., vol. 5, no. 2, 2021, doi: 10.24123/jbt.v5i2.4693.
[4] A. K. Pantow, J. N. Tangon, S. N. Korompis, M. L. Sael, and C. Maradesa, “Desain Laporan Keuangan Berbasis Microsoft Excel Pada Toko Berkat,” J. Ekon. dan Bisnis, vol. 5, no. 1, pp. 46–54, 2022, doi: 10.37600/ekbi.v5i1.440.
[5] W. Sujarweni, V, Pengantar Akuntansi. Yogyakarta: Pustaka Baru Press, 2019.
[6] A. C. Mangadil, “Penyusunan Laporan Keuangan Usaha Rumah Makan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) (Studi Kasus Pada Usaha Rumah Makan Lamongan Mas Bro Politeknik),” 2020.
[7] M. Susanto and R. N. Ainy, “Menengah Berdasarkan Sak Emkm ( Studi Kasus Di Umkm,” pp. 1–18, 2019.
[8] N. Komang Ismadewi, N. Trisna Herawati, and A. T. Atmaja, “MENENGAH (SAK EMKM) PADA USAHA TERNAK AYAM BOILER (Study Kasus Pada Usaha I Wayan Sudiarsa Desa Pajahan Kecamatan Pupuan Kabupaten Tabanan),” JIMAT (Jurnal Ilm. Mhs. Akuntansi) Undiksha, vol. 8, no. 2, 2017.
[9] I. N. Sutapa, “Tingkat Penerapan Sak Emkm Pada Pelaku Umkm Dan Upaya Peningkatan Penerapan Sak Emkm Dilihat Dari Persepsi Umkm Dan Sosialisasi Sak Emkm,” KRISNA Kumpul. Ris. Akunt., vol. 12, no. 1, pp. 63–68, 2020, doi: 10.22225/kr.12.1.1847.63-68.
[10] A. Nuvitasari, N. Citra Y, and N. Martiana, “Implementasi SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM),” Int. J. Soc. Sci. Bus., vol. 3, no. 3, p. 341, 2019, doi: 10.23887/ijssb.v3i3.21144.
[11] R. Setiyani, D. P. Astuti, A. K. Widiatami, S. Lianingsih, and N. Luthfiyah, Pengantar Akuntansi Perusahaan Jasa & Dagang. Yogyakarta: Jejak Pustaka, 2021.
[12] IAI, “SAK IAI Online,” p. 300, 2022.
[13] Sugiyono, Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D, Edisi Ke-3. Bandung: Alfabeta, 2018.
This work is licensed under a Creative Commons Attribution 4.0 International License.
_uk501.png)
.2022-2026_uk200_pxl_.jpg)
.png)
3.png)
