ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI MIKRO, KECIL, DAN MENENGAH PADA UD PRAKTIS DI MAGETAN

UD Praktis is a UMKM that is engaged in manufacturing which is producing leather shoes. The purpose of this study is to help prepare financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM) in UD Praktis. The financial statements that the authors have prepared in accordance with SAK EMKM are three, namely, statement of financial position, income statement, and notes to the financial statements. Data needed in preparing financial statements, namely, evidence of transactions, cash outflows and cash inflows obtained from interviews and documentation. The results of this study are UD Praktis financial statements presented comparatively, the statement of financial position 31 December 2022 showed total assets of Rp418,277,580 total liabilities of Rp9,722,222 total equity of Rp416,888,691 Income statements for the years ended 31 December 2022 showed that net profit/(loss) after tax of Rp140,240,217 Notes to the financial statements are presented as additional information in the financial statements.