Aljanah, Sifa (2024) Evaluasi Laporan Keuangan Pada Pt. X Berdasarkan Standar Akuntansi Keuangan-Entitas Mikro. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

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).

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