PENYUSUNAN DAN ANALISIS LAPORAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN DALAM USAHA KECIL DAN MENENGAH
(Studi Kasus CV Yogi Tas, Bogor - Jawa Barat)
Small and Medium Enterprises (SMEs) have a very important role in the
economy. SMEs proved resistant to the crisis. This is because, firstly, SMEs have
no external debt; Secondly, SMEs do not have much debt to banks because they
are considered unbankable. Thirdly, many SMEs use local input and little import.
Fourth, many SMEs are export-oriented In practice, financial accounting on
Small and Medium Enterprises (SMEs) is still low and has many weaknesses.
Banks and fiscal parties often complain about the incapacity and/or weaknesses
of SMEs in preparing financial statements. Argue that the weakness of SMEs in
the preparation of the financial statements, among others, due to low education
and lack of understanding of Financial Accounting Standards (SAK). While the
low and low preparation of financial statements due to the absence of regulations
that require the preparation of financial statements for SMEs. Base on the
inability to inform their business financial activities SMEs are difficult to get
access to capital from financial institutions or are less trusted by other investors.
As one business unit of MEs CV. Yogi Tas cannot escape from the obligation to be
able to hold financial information to other parties. In this case, SMEs should be
able to make financial reports as a means of communication between internal
SMEs with investors. The Financial Statement is an accounting report that
provides information about the income, changes in equity, financial position, and
Keywords: Financial Statements, SMEs, SAK ETAP