ANALYSIS OF UMKM FINANCIAL REPORTS BASED ON MICRO SMALL TO MEDIUM ENTITY STANDARDS IN MINAHASA DISTRICT (CASE STUDY: PO'OPO HOT SPRING SWIMMING POOL TONDANO)
Keywords:
Laporan Keuangan, SAK EMKM, UMKMAbstract
Po'opo Hot Spring Swimming Pool Tondano is a hot spring swimming pool located on Jalan Raya Tounsaru, South Tondano District, Minahasa Regency. Po'opo Hot Spring Swimming Pool Tondano started operating in 2017. This research aims to analyze the suitability of the use of financial reports at Po'opo Hot Spring Swimming Pool Tondano based on SAK EMKM and to determine the influence of SAK EMKM on MSME financial reports at Po'opo Hot Spring Swimming Pool. The method used is a qualitative method of collecting data obtained from 1) Field research consisting of observation, interviews and documentation and 2) Library research. Data analysis was carried out in three stages, namely data reduction, data display, conclusions. The research results show that the Po'opo Hot Spring Swimming Pool MSMEs only make very simple financial reports and have not made financial reports based on SAK EMKM in recording their financial reports. so the researcher made a Financial Report Based on SAK EMKM consisting of a profit and loss report, Financial Position Report and notes on financial reports for recommendations to the Po'opo Hot Spring Swimming Pool Tondano MSMEs.
References
Aprilia, A., Lilianti, E., & Saladin, H. (2023). Analisis Penyususnan Laporan Keuangan Berdasarkan Standar AkuntansiKeuangan Entitas Mikro Kecil dan enengah (SAK EMKM) Pada Dekultur Coffe Di Kota Palembang. Jurnal Media Akuntansi, Vol. 6 No.1.
Hamongsina, K. D., M.Sumual, F., & Tala, O. Y. (2022). anaiisis laporan keuangan berdasarkan standar akuntansi keuangan entitas mikro kecil menengah (study kasus pada motor kapal sirene). Jurnal Akuntansi Manado.
Henry. (2021). Analisis Laporan Keuangan Integrated And Comprehensive Edition. Jakarta: Penerbit PT Grasindo.
Ikatan Akuntansi Indonesia. (2018). Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Jakarta: Graha Akuntan.
Joni, & Manaroinsong, J. (2023). Analisis Sisitem Pelaporan Keuangan Sesuai SAK EMKM Pada UMKM De Harvest Tomohon. Jurnal Akuntansi Manado.
Laheba, L. C., & Bacillius, A. (2022). Penyusunan Laporan Keuangan Sesuai Dengan Standar Auntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Pada Usaha Pembuatan Selempang Murah. Jurnal Akuntansi Manado.
Purba, A. M. (2019). Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM . Jurnal Akuntansi Berelang.
Rachmanti, D. A., Hariyadi, M., & Andrianto. (2019). Analisis Penyusunan Laporan Keuangan UMKM Batik Jumput. Jurnal Balance.
Siahaan. (2020). Faktor Pendukung dan Penghambat Kinerja UMKM dan Peningkatan Daya Saing. Jurnal STINDO Profesional.
Sugiyono. (2019). Metode Penelitian Pendidikan Pendkatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Werner R. Murhadi. (2019). Analisis laporan keuangan, proyeksi dan valuasi saham. Jakarta.
