Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) dan Implementasi Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (Si Apik) Pada Laporan Keuangan Anugerah Bali Computer

Abstract

This research aim to evaluate whether financial reports based on SAK EMKM have been implemented by Anugerah Bali Computer, compare the financial reports and elements of Anugerah Bali Computer's financial statements with the provisions regulated in SAK EMKM and implement Si Apik in its accounting records and interpret the results of comparative analysis. then draw a conclusion. This research method is a comparative and descriptive qualitative method. Data was obtained through interviews and observations. Comparative data analysis by analyzing the presentation of Anugerah Bali Computer's financial reports with theories referring to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), then implemented in Si Apik. The result of this research is that the type of financial report produced is only a profit and loss report so it is not in accordance with SAK EMKM. However, after Si Apik was implemented, the resulting financial reports were profit and loss reports, financial position reports and notes on financial reports which were made manually.