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Penyusunan Laporan Keuangan Umkm Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Pada Emma Salon

Lestari, Rizka Dwi (2017) Penyusunan Laporan Keuangan Umkm Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Pada Emma Salon. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

The financial statements of UMKM are very simple and tend to ignore the standard financial administration rules. IAI has prepared SAK EMKM (Financial Accounting Standards-Entities Micro, Small and Medium) to facilitate UMKM in preparing their financial statements. Emma Salon is a service company in the field of beauty. Owner Emma Salon admitted difficulty in making financial statements, while owner Emma Salon wants to expand its business by borrowing some funds at the bank and hoping to find out the financial condition of his business. This study aims to prepare financial statements Emma Salon based SAK EMKM. This research uses descriptive qualitative research method. Sources used are primary and secondary data. The report made by Emma Salon is just a report to know the amount of profit earned. Preparation of financial statements Emma Salon made based on information obtained during the research which then processed into financial statements based on SAK EMKM. The results of this study are the financial statements of Emma Salon based on SAK EMKM consisting of income statement for May 2017, Statement of Changes in Equity for May 2017, balance sheet for May 2017, and cash flow statement of May 2017. With the financial statements, Owner Emma Salon can know the financial condition of her business.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY
600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 10 Jun 2019 02:55
Last Modified: 10 Jun 2019 02:55
URI: http://eprints.perbanas.ac.id/id/eprint/3433

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