Kesiapan usaha mikro kecil dan menengah (umkm) Mengimplementasikan standar akuntasi keuangan entitas mikro, kecil dan menengah (sak emkm) (studi kasus pada umkm binaan dinas perdagangan surabaya)

Rachmalia Agustin Gunawan, Shela (2018) Kesiapan usaha mikro kecil dan menengah (umkm) Mengimplementasikan standar akuntasi keuangan entitas mikro, kecil dan menengah (sak emkm) (studi kasus pada umkm binaan dinas perdagangan surabaya). Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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1. COVER.pdf

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2. BAB I.pdf

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3. BAB II.pdf

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4. BAB III.pdf
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5. BAB IV.pdf
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6. BAB V.pdf

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7. Lampiran.pdf
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Abstract

This research is useful to investigate UMKM guided the Dinas Perdagangan Surabaya of implementation of SAK EMKM. The object of this study is UMKM guided Dinas Perdagangan Surabaya with a questionnaire tool to know the situation in reality on the field. This study continue with the analysis of two variations of recording method of financial report of UMKM that is 5 book an aplication “Akuntansi UKM” which compared with SAK EMKM. The reserch is based on the recording of financial statements of UMKM Tjap Simo and UMKM Sehatea. The results show from 12 participants only 3 who use the application and all paticipants not yet know SAK EMKM. This is because UMKM are difficult to understand the input of journal accounting. Due to this, it is important for Dinas Perdagangan Surabaya to work with IAI to provide socialization of SAK EMKM and teach the correct journalization to anable UMKM to run applications for their business financial records. Keyword : Small medium enterprises, accounting standarts, financial report

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 01:38
Last Modified: 24 Oct 2018 01:38
URI: http://eprints.perbanas.ac.id/id/eprint/3460

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