Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada “NORTH SULAWESI CROPS”

Abstract

Financial Accounting Standards (SAK) are accounting arrangements in the form of recording rules or instructions for recording financial accounting. While the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) specifically contains accounting arrangements that are simpler than SAK ETAP, because they regulate transactions that are commonly carried out by EMKM. This research was conducted at North Sulawesi Crops, which is an agricultural product export company. The method used in this study is a qualitative approach, with observation, interviews, documentation and data triangulation.The purpose of this study is to design the financial statements of this entity because the company has not been operating for a long time, so there are no adequate financial reports available as a reference standard for preparing financial statements. With this research, researchers hope to facilitate the preparation of the Financial Statements of North Sulawesi Crops Companies so that they can more easily monitor financial health, as well as make decisions.