Abstrak
Abstract
This research was conducted to find out (1) Preparation of financial
statements based on SAK EMKM on Mr. Ketut Dantik's egg business (2)
Profitability and implications of implementing financial statements on Mr.
Ketut Dantik's egg business before and after the preparation of financial
statements. In this research, the method used is descriptive qualitative. By
using primary data and secondary data obtained through interviews,
observations, and documentation which were analyzed by data reduction,
data presentation and drawing conclusions.
The research resulted in (1) financial statements in accordance with
SAK EMKM which consists of a profit and loss statement, a statement of
financial position and notes to financial statements, (2) the ratio of return on
sales in Mr. Ketut Dantik's egg business is 17.8% and the positive
implications of financial statements to business owners, namely an
understanding of accounting standards that can be useful in the short and
long term.
Key words : Financial Statement, FAS MSME, Profitability