Tinjauan atas Penyajian Laporan Keuangan CV Raun Store

RAMAYESA, FUADI (2022) Tinjauan atas Penyajian Laporan Keuangan CV Raun Store. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB)
	Text (Abstrak) 02. Abstrak_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB)
	Text (Daftar Isi) 03. Daftar Isi_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (45kB)
	Text (Bab I) 05. Bab I_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (83kB)
	Text (Bab II) 06. Bab II_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (55kB)
	Text (Bab III) 07. Bab III_Fuadi Ramayesa_1302190746.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (268kB)
	Text (Bab IV) 08. Bab IV_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Fuadi Ramayesa_1302190746.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB)

Abstract

Abstrak Penelitian ini dilakukan dengan tujuan untuk mengetahui kesesuaian antara penyajian laporan keuangan yang disajikan oleh CV Raun Store terhadap penyajian laporan keuangan yang diatur didalam SAK EMKM. Adapun terkait metode pengumpulan data yang dilakukan terdiri dari metode wawancara dan metode studi literatur. Berdasarkan penelitian yang dilakukan ditemukan bahwa CV Raun Store menyajikan laporan laba rugi dan laporan posisi keuangan. Setelah dilakukan tinjauan terhadap laporan keuangan yang disajikan oleh entitas ditemukan bahwa entitas belum menyajikan laporan keuangannya sesuai dengan SAK EMKM. SAK EMKM mensyaratkan laporan keuangan itu terdiri dari laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan. Selain itu, juga ditemukan bahwa pos-pos akun laporan keuangan yang disajikan oleh entitas belum sepenuhnya sesuai dengan SAK EMKM. Implikasi dari hasil penelitian ini diharapkan dapat memberikan masukan atau pemahaman lebih bagi perusahaan bagaimana menyajikan laporan keuangan sesuai dengan standar yaitu SAK EMKM. / This research was conducted with the aim of knowing the suitability of information between the presentation of financial statements by CV Raun Store and the presentation of financial statements regulated in SAK EMKM. The data collection methods used in this research consist of interview methods and literature study methods. Based on the research conducted, it was found that CV Raun Store presents an income statement and a statement of financial position. After reviewing the financial statements presented by the entity, it was found that the entity had not presented its financial statements accordance to regulated in SAK EMKM. SAK EMKM implements that financial statements consist of income statement, a statement of financial position, and notes to the financial statements. In addition, it was also found that the financial account items presented by the entity were not fully in accordance with SAK EMKM. The implications of the results of this study are expected to provide input or more understanding for companies on how to present financial statements in accordance with the standard, namely SAK EMKM.

Actions (login required)

View Item