IMPLEMENTASI SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI PASAR SIDOARJO

Fauziyah, Zidny Nada (2022) IMPLEMENTASI SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI PASAR SIDOARJO. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

Zidny Nada Fauziyah, 2022: Implementation of SAK ETAP in the Preparation of
MSME Financial Reports in the Sidoarjo Market
Warung Aldo Sayur is a trading business owned by a group that sells
various kinds of vegetables, spices, and other kitchen spices. Warung Aldo Sayur
also does not have a definite bookkeeping, they see profit and loss only by setting
aside money, profits are calculated from expenses and income are calculated by
themselves using simple financial methods.
The formulation of the problem in this study are: 1) How is the application
of simple financial methods to MSMEs agribusiness traders in the Sidoarjo
market? 2) What are the views of agribusiness traders on the implementation of
SAK ETAP in the preparation of MSME financial reports in the Sidoarjo Market?.
Meanwhile, the objectives of this study are: 1) To describe the application of
simple financial methods to MSMEs agribusiness traders in the Sidoarjo market.
2) To describe the views of agribusiness traders on the implementation of SAK
ETAP in the preparation of MSME financial reports in the Sidoarjo Market.
To answer this, the researcher attempted to analyze and evaluate the data
used in this study related to the application of SAK ETAP in the preparation of
financial statements obtained by data collection techniques in the form of
interviews, observations, and documentation.
The results of the research at the Aldo Sayur shop showed that the
financial statements used still used a simple method and did not have books. It is
still using the cash basis method. So that the application of the financial
statements is not yet fully accurate. The income statement is only obtained by
subtracting the total income by the total expenses. However, this data is not
written systematically and is not in accordance with SAK ETAP standards in the
preparation of financial statements, so it cannot be evaluated optimally.

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