IMPLEMENTASI SAK DALAM PENYUSUNAN LAPORAN KEUANGAN TOKO XYZ DI KOTA SERANG

Raden Irna  Afriani; Leni  Triana; Ina  Khadijah; Yuliah Yuliah

doi:10.53067/ijebef.v4i1.150

Authors

Raden Irna Afriani Universitas Bina Bangsa
Leni Triana Universitas Bina Bangsa
Ina Khadijah Universitas Bina Bangsa
Yuliah Yuliah Universitas Bina Bangsa

DOI:

https://doi.org/10.53067/ijebef.v4i1.150

Keywords:

Financial Accounting Standards, SAK, financial reports, implementation and challenges, Standar Akuntansi Keuangan, SAK, laporan keuangan, implementasi dan tantangan

Abstract

This research aims to explore the implementation of Financial Accounting Standards (SAK) in preparing the financial reports of XYZ Shop in Serang City. Qualitative research methods were used to gain an in-depth understanding of the application of SAK in daily practice. The research results show that Toko However, this shop faces challenges in the form of limited human resources who understand SAK in depth and limited technological infrastructure. Nevertheless, the benefits of implementing SAK are clear, such as increasing the trust of external stakeholders, better strategic decision making, and compliance with tax regulations. This research reveals that implementing SAK is not only a formal requirement but also a valuable investment for business growth and sustainability

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