Hapsari, Johana Nindya (2022) Analisis Persepsi Pelaku UMKM Atas Penerapan Akuntansi Berdasarkan SAK EMKM Terhadap Kinerja Keuangan UMKM di Kabupaten Jombang. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
MSMEs have a major contribution to economic growth in Indonesia. Several previous studies have proven that not all MSME actors understand accounting so they do not make financial reports. This research was conducted to determine the perception of MSME actors on the application of accounting (SAK EMKM) to the financial performance of MSMEs. This research is a qualitative form with primary data obtained directly through observation and interviews with resource persons in the field. The first data analysis is data reduction to separate the data according to its function in the study, the second is grouping the data in the form of tables and finally providing conclusions in the form of a brief description. The results showed that MSME actors did not understand the basic assumptions based on SAK EMKM, the simple accounting recording process was only used as a reminder and the financial statements were not in accordance with SAK EMKM so they could not be used to measure the financial performance of the MSMEs.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | JOHANA NINDYA HAPSARI |
| Date Deposited: | 23 Jun 2022 03:25 |
| Last Modified: | 23 Jun 2022 03:25 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9093 |
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