IMPLEMENTATION OF SAK EMKM PROFIT AND LOSS REPORTS IN CV. ARSA TONDANO
Keywords:
Laporan Laba Rugi Sesuai SAK EMKMAbstract
MSMEs view that the use of accounting information is too difficult to apply for the continuity of their business. With the preparation of a Profit and Loss Report, MSMEs can see and assess the amount of profit or loss experienced by their business.
This study uses a descriptive qualitative method because it wants to examine more deeply about the analysis of the presentation of income statements in MSMEs with a purposive approach. The data that has been successfully collected, compiled and analyzed using a qualitative descriptive method from the results of interviews and documentation studies, then becomes material for comparison of financial statements that are in accordance with and not in accordance with SAK EMKM.
Based on the results of the presentation of the CV Profit and Loss Report research. Arsa Pertashop Tataaran, UMKM recognizes 2 indicators, namely Revenue and Operating Expenses to see the profit or loss from business operations, compared to SAK EMKM which explains 3 indicators, namely Income, Operating Expenses and Tax Expenses. INFor Tax Expenses, when MSMEs buy fuel oil at PT. Pertamina, this tax burden is included in the purchase price of fuel at once and is not specified by PT. Pertamina. This tax burden is borne by PT. Pertamina which will be paid to the tax office.
Keywords: Lappropriate profit and loss report according to SAK EMKM
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