AULIYAH, IIM MA'RIFATUL (2012) PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP PADA UKM KAMPUNG BATIK DI SIDOARJO. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The perpetrators of SMEs in general have the same problem, is in terms of financial management. The existence of SAK ETAP should be a bit much is to be known and applied in the financial statements of SMEs. The purpose of this study is to help businesses small and medium enterprises in understanding the role and application of accounting in the presentation of financial statements based on SAK ETAP on its business activities. Types of data and its analysis is qualitative data, qualitative data which is a statement or question that requires an alternative answer. Data collection methods in this research are interviews and observation. Informants in this research consisted of 5 persons. The research conducted it can be concluded that in Kampung Batik Sidoarjo entrepreneurs have implemented a simple accounting in their business activities. However, the financial statements that they made have not according with SAK ETAP. Key Word : Accounting, Financial Statement, SME’s, SAK ETAP
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2018 02:35 |
| Last Modified: | 06 Jul 2018 02:35 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3286 |
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