Analisis Penyajian Laporan Keuangan Berdasarkan SAK EMKM

Abstract

This research put the object on PT. Duta Karya Sinergi, services companies that located on Bekasi, West Java. The purpose of this research is to analyze the application of SAK EMKM (Financial Accounting Standard Entity Micro, Small and Medium Enterprises) on the presentation of financial statements conducted by PT. Duta Karya Sinergi. Many SMES are less understands the importance of accounting standards for financial statements preparation, so it can be affect the business activities, in both the financial and non-financial. The type of research that was used a qualitative descriptive method, is a research that attempted to describe in a narrative form against the preparation activities of financial reports on this research object. Data collection technique are used observation, interview, and documentation to get the evidences as well as information data required. The results of this research showed that the financial statements conducted by PT. Duta Karya Sinergi is not yet fully in accordance with the SAK EMKM. There are a diferences in the components of financial statements, the company did not showed the notes to financial statements therein.