Article
EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA WARKOP 46 KOTA KENDARI
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 02 (2025), hlm. 209–221
Abstrak
Financial statements contain information about the financial position and aim to assess the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Warkop 46 in Kendari City. This study uses primary and secondary data. The research method employed is a qualitative method with a descriptive analysis approach, which involves the following steps: 1) Collecting data for analysis and categorizing it according to its type, 2) Presenting the data in tables and describing it descriptively to determine how Warkop 46 applies accounting in accordance with SAK EMKM. The data collection techniques used include interviews and documentation. Based on the research findings and discussion, it can be concluded that the financial statement preparation at Warkop 46 has not yet complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Warkop 46 only prepares simple financial statements, recording only income, expenses, and net profit. The owner prefers this simple recording method as it is easy to create and quickly understood.