ANALISIS PENERAPAN AKUNTANSI DALAM RANGKA PENGUATAN MANAJEMEN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) CHELSEA FROZEN FOOD

Abstract

This qualitative descriptive study aims to determine whether financial planning, recording, and reporting comply with the Financial Accounting System for Micro, Small, and Medium Entities (SAK EMKM) at Chelsea Frozen Food and how they influence management strengthening at Chelsea Frozen Food. The population in this study was all six employees at Chelsea Frozen Food. A purposive sampling method was used to select a sample of the owner/manager and the administrator/cashier of Chelsea Frozen Food.

The results of the study indicate that Chelsea Frozen Food's financial planning is in accordance with SAK EMKM. Historical financial statements are directly utilized in the company's budget planning process, demonstrating the practical use of accounting data in managing financial expectations and resource allocation. Cheslea Frozen Food demonstrates a commitment to recording in accordance with the principles of SAK EMKM. Application of Accrual Basis Cheslea Frozen Food uses the accrual basis, which means that revenues and expenses are recognized when they occur, not when cash is received or paid. Cheslea Frozen Food has prepared comprehensive financial statements in accordance with SAK EMKM. Cheslea Frozen Food presents four main financial statements, namely the Statement of Profit and Loss and Other Comprehensive Income, Statement of Financial Position (Balance Sheet), Statement of Cash Flows, and Statement of Changes in Equity.