Implementasi Penyusunan Laporan Keuangan Berdasarkan Sak Emkm Pada Umkm Pastellia Intermoda Bumi Serpong Damai Dengan Menggunakan Aplikasi Si Apik Periode 2018 – 2019

Abstract

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

Analysis of the Application of Android-Based Accounting Applications to Compile Financial Reports at the Workshop Perkasa Autoresto and Club Tegal

“…UMKM Bintang Malam only uses booked notes whose information is only in the form of sales and receipt of goods. The results of the study (Orparani & Agustina, 2021) show that the financial statements prepared are very simple, limited to recording cash receipts and disbursements manually. Research (Azizah Rachmanti et al, 2019) shows that MSMEs Batik Jumput Dahlia have not implemented applicable financial standards, the owner only records cash in and out.…”