Penerapan penyusunan laporan keuangan pada usaha mikro kecil menengah berdasarkan standar akuntansi keuangan entitas mikro kecil menengah (SAK EMKM) (studi kasus pada distributor bahan baku kertas Budi Joyo Surabaya)

Wijaya, Novita Nora (2019) Penerapan penyusunan laporan keuangan pada usaha mikro kecil menengah berdasarkan standar akuntansi keuangan entitas mikro kecil menengah (SAK EMKM) (studi kasus pada distributor bahan baku kertas Budi Joyo Surabaya). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) is a financial accounting standard that is devoted to preparing financial statements of small and medium micro entities. This standard is simpler than the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). In the SAK EMKM there are 3 financial statements, namely the statement of financial position or balance sheet, income statement, and notes to the financial statements, while in SAK ETAP there are 5 financial statements, 3 of which are the same as the SAK EMKM plus reports of changes in equity and cash flow. SAK EMKM aims to facilitate a Business actor in preparing financial reports. In our case, UMKM Budi Joyo still did not prepare the financial report according to the SAK EMKM, for this purpose the research was intended for UMKM Budi Joyo to be able to prepare and implement the financial statements in accordance with the applicable SAK EMKM. this study uses qualitative methods with a case study method. The technique of collecting data uses interviews, observation and documentation. The results of this study are (1) the owner has recorded their financial but not in accordance with the applicable accounting standards, namely SAK EMKM, (2) the problem that faced by these Business is limited time in recording related transactions and lack of awareness of the importance of financial statements.

Item Type: Thesis (Other)
Uncontrolled Keywords: Keywords: Micro Small and Medium Enterprises Financial Accounting Standards (SAK EMKM), Micro, Small and Medium Enterprises (UMKM), Implementation of Financial Statements, Preparation of Financial Statements.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Nora Novita Wijaya
Date Deposited: 26 Feb 2019 04:26
Last Modified: 26 Feb 2019 04:26
URI: http://erepository.uwks.ac.id/id/eprint/3410

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