在UMKM财务报表(UMKM XYZ日喀则个案研究)上执行EMKM(中小实体会计标准)

Tatik Tatik
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引用次数: 8

摘要

中小企业的作案者在编制财务报表时一般不采用适用的准则。中小微企业的财务报表通常采用每日现金变动来源的现金基础。印度尼西亚会计师协会旨在通过发布自2018年1月1日起生效的《中小微企业财务会计准则》(SAK EMKM),帮助克服中小微企业在编制财务报表方面的限制。SAK EMKM简单,易于中小微企业实现。根据SAK EMKM编制的财务报表是按权责发生制编制的。本研究旨在实施SAK EMKM编制中小企业XYZ日惹财务报表。本研究采用定性研究与个案研究相结合的方法。所使用的数据是来自直接观察、访谈和交易证据文件的原始数据。研究的结果是MSME XYZ以财务状况表、利润表和财务报表附注的形式编制的财务报表。关键词:中小微企业,财务报告,sakemkm,权责发生制,定性
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah) Pada Laporan Keuangan UMKM (Studi Kasus Pada UMKM XYZ Yogyakarta)
The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs XYZ Yogyakarta. This research uses qualitative approach with case study method. The data used are primary data sourced from direct observation, interview and documentation of transaction evidence. The results of the research are the financial statements of MSME XYZ in the form of the statements of financial position, income statement and notes on financial statements. Keywords: MSME, financial report, SAK-EMKM, accrual basis, qualitative
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