Implementasi Penyusunan Laporan Keuangan berdasarkan SAK EMKM (Studi Kasus pada Home Industry Jamur Tiram dan Jamur Kuping di Desa Ngijo Kabupaten Karanganyar)

Abstract

(Case Study of Oyster Mushroom and Ear Mushroom Industry in Ngijo Village, Karanganyar Regency.) The purpose of this study was to determine the preparation of financial reports compiled by the Oyster Mushroom and Ear Mushroom Industry in Ngijo Village, Karanganyar Regency and to find out the extent to which the owners understood the financial statements according to SAK-EMKM. This research is a case study, the type of data used is quantitative data in the form of financial statements and bookkeeping that have been carried out by the Oyster Mushroom and Ear Mushroom Industry in Ngijo Village, Karanganyar Regency. The data analysis technique used is descriptive qualitative technique. Based on the results of the analysis that have been carried out, it shows that the owners of the Oyster Mushroom and Ear Mushroom Industry in Ngijo Village, Karanganyar Regency have not applied financial statements according to SAK-ETAP. Financial reporting is only limited to a simple record of expenses and income. In addition, bookkeeping is also not done routinely.