Penerapan laporan keuangan usaha mikro,kecil dan menengahan (UMKM) berdasarkan standar akuntansi keuangan entitas mikro, kecil dan menengah (SAK-EMKM) (studi kasus pada UMKM Usage Surabaya)

Agustin, Rike (2019) Penerapan laporan keuangan usaha mikro,kecil dan menengahan (UMKM) berdasarkan standar akuntansi keuangan entitas mikro, kecil dan menengah (SAK-EMKM) (studi kasus pada UMKM Usage Surabaya). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Indonesia is a developing country, which in general developing countries emphasizes development and economic growth in a better direction. One form of business that contributes to economic growth in Indonesia is Micro, Small and Medium Enterprises (UMKM). This study uses qualitative research with a case study method. The object of the research is the Financial Statements of Micro, Small and Medium Enterprises (UMKM) based on the Micro, Small and Medium Entity Financial Accounting Standards (SAK-EMKM). Data used in the form of primary data. Methods of collecting data by observation, interviews, and documentation. The results obtained from this study are UMKM Usafe that have not been compiled in accordance with SAK-EMKM. UMKM Usafe only record and prepare financial reports to the extent that they know. In accordance with SAK-EMKM in effect as of 1 January 2018 that every UMKM that is already included in the criteria for micro, small and medium enterprises (UMKM) should prepare its financial statements based on SAK-EMKM. In accordance with the results of this study, the researchers applied SAK-EMKM as the basis for preparing financial statements for UMKM Usafe and in accordance with the rules contained in the standard. Financial reports that researchers compile are Profit and Loss Statements, Financial Position Reports, and Notes to Financial Statements. Then the obstacles faced if you have to be faced with the preparation of financial statements according to standards are the lack of professionals who understand the preparation of financial statements based on standards.

Item Type: Thesis (Other)
Uncontrolled Keywords: UMKM, SAK-EMKM, UMKM Financial Reports
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Rike Agustin
Date Deposited: 28 Feb 2019 06:28
Last Modified: 28 Feb 2019 06:28
URI: http://erepository.uwks.ac.id/id/eprint/3418

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