Desain Model Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (Studi Kasus CV. Pelita Cahaya Terang)

Abstract

Financial statements are one of the most important components for an entity or business in providing financial information and decision making in an entity or business. Design the model for preparing financial statements is very useful for businesses, but there are still many business actors who have not made and used financial reports in accordance with applicable standards, the main cause is the lack of understanding of business actors on financial statements. SAK EMKM stands for Financial Accounting Standards for Micro, Small and Medium Entities. SAK EMKM regulates accounting records which are simpler than SAK ETAP. The purpose of this research is to prepare financial statements and recommend them to business owners. This research was conducted on CV. Pelita Cahaya Terang as one of the UMKM in the field of providing installation and service services located on Jalan Raya Airmadidi Atas, Airmadidi, North Minahasa district. The research method used is descriptive qualitative. The data source used is primary data. The findings of this study are in the activities of CV. Pelita Cahaya Terang does not make financial statements in accordance with applicable standards and still uses simple records and does not record in detail the transactions that occur, namely only recording cash in and cash out. Therefore, the authors develop a model design of financial statements that are appropriate and in accordance with applicable standards, namely SAK EMKM. The conclusion of this study is that the recording of financial statements carried out by this entity is still simple and not in accordance with applicable standards.

Keywords: Design Model UMKM’s Financial Statement, SAK EMKM