Implementasi Penyusunan Laporan Keuangan pada UMKM Berdasarkan SAK-EMKM (Studi Kasus pada UD-Al Izzati Keripik Talas Ziyad)

Abstract

Financial report is a report showing the company financial condition at this time or in a specified period. The financial report is very important for the user or for the owners of especially of micro small and medium. Umkm also need of the preparation of reports financial appropriate the accounting standard .The research was done in ud-al izzati chips taro ziyad . The necessary data in this research obtained by observation and. Documentation. The data analyzed by expressing activity data such as identifying, transactions identification, asset liabilitas, and equity, Recommendations account, arrange a public journal, composing journal adjustment, to posting ledgers and preparing financial reports. The analysis of data on small and medium enterprises UD-Al Izzati shows that the financial statement is simple and not based on the accounting standard of micro small and medium entities. It is causing difficulty in profit or loss, see trouble getting information on business property or asset, and it was difficult to to loans to bank or other parties.