Penyusunan dan Analisis Laporan Keuangan Berbasis SAK EMKM pada UMKM Makmur Barokah

Abstract

The purpose of this study was to determine whether UMKM Toko Makmur Barokah have prepared financial reports based on SAK EMKM, help UMKM to prepare financial reports based on SAK EMKM, and analyze UMKM financial reports. The methods used in this research are qualitative and quantitative with a descriptive approach. Data collection techniques were carried out by interview, observation, and documentation. The results of this study indicate that the accounting records of UMKM Toko Makmur Barokah are still very simple and not in accordance with applicable accounting standards. Recording transactions is done in a book and in each sale there will be a sales note. Records that have not been made include asset recording, general journals, ledgers, trial balances, adjusting journals, work sheets, and financial statements. The results of the analysis of liquidity, profitability, activity, and leverage show that Toko Makmur Barokah has been able to make sales and generate high profits. However, it has not been able to earn profits from assets, and the assets owned are mostly not financed from debt. This research focuses on analyzing the financial statements of UMKM Toko Makmur Barokah by using liquidity, profitability, activity, and leverage analysis to assess the performance of UMKM.