PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ENTITAS STANDAR AKUNTANSI ENTITAS MIKRO KECIL DAN MENENGAH PADA PENGRAJIN ROTAN ANDRE FAJAR DI LUBUKLINGGAU TAHUN 2019

Abstract

The formulation of the problem in this research is How is the application of Financial Accounting Standards for Micro, Small and Medium Enitites for Andre Fajar, 2019 Rattan Craftsmen in Lubuklinggau?. The purpose of this research is to apply SAK - EMKM in Andre Fajar Rattan Craftsmen in 2019 in Lubuklinggau. This research is a qualitative research. The operational variables of this study are the income statement, financial position report and notes to financial statements. Based on the results of the research and discussion that has been carried out at Andre Fajar Lubuklinggau's rattan craftsmen, the conclusions of this study are as follows: Andre Fajar's financial statements in 2019 have not implemented financial report preparation in accordance with small and medium microfinance accounting standards. The Financial Statements for Rattan Craftsmen Andre Fajar only records cash expenditures and receipts and does not apply financial accounting standards in accordance with small and medium microfinance accounting standards.

Keywords: Accounting Standards for Micro, Small and Medium Entities