%0 Thesis
%9 Diploma
%A Aljanah, Sifa
%B D3 Akuntansi
%D 2024
%F pub:4670
%I Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang
%K Cost Accounting, Financial Accounting Standards, MSMEs
%P 92
%T Evaluasi Laporan Keuangan Pada Pt. X Berdasarkan Standar Akuntansi Keuangan-Entitas Mikro
%U https://eprints.unmer.ac.id/id/eprint/4670/
%X This study aims to evaluate the financial statements of PT X using the Financial Accounting Standards-Micro Small and Medium Enterprises (SAK-EMKM). The research method used is quantitative method using secondary data in the form of financial statements. The results of research conducted at PT X show that PT X has recorded financial statements based on SAK-EMKM, but there are still classification errors in the process of recording expenses. Errors in the costing process between production costs and administrative costs of these two things cause a mismatch in the cost of goods produced according to PT. X's calculations with the cost of goods produced according to SAK-EMKM, giving rise to differences in the cost of goods produced and differences in the company's profit and loss. PT. X is advised to make improvements in the preparation of financial statements in accordance with the Financial Accounting Standards-Micro Small and Medium Enterprises (SAK-EMKM).
%Z Sifa Aljanah  NIM: 21062000007