The Coaching Assistance of Preparing the Financial Statements Based on Integrated Sak of EMKM [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]

Wa Ode Rayyani, Ainun Arizah, Ahmad Abbas

Abstract


The board of Indonesia Accounting Standard published SAK EMKM for effective per 1 January 2018. It is becoming the framework in preparing financial statements based EMKM. Its purpose is addressed to perpetrators of SMEs in order to be more comprehensive to prepare independently financial statements so the access to obtain the finance is easier. A workshop was conducted for 2 days in this community service. The perpetrators of SMEs did the practice of preparing statements based on business transaction integrated with tax reporting. The subject of training consisted of 27 SMEs distributed at South Sulawesi. In this training, academics, practitioners, and member of the Indonesia Accountant Institute were involved.  After it finished, the process of guidance was conducted so subjects can be evaluated in preparing financial statemens. One of the subjects of the evaluation was UKM Hidayat with its business of Abon Telor. In its financial statements, income and financial position statement were prepared.

Keywords


SMEs; SAK EMKM; Financial Statements; Tax

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References


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DOI: https://doi.org/10.30874/comdev.2018.193

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