Firdayanti, Bella Cahya (2023) Penyusunan Laporan Keuangan Berdasar SAK EMKM Pada Kelompok Tani Tanam Makmur Mojokerto. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Tanam Makmur Farmers Group is a farmers' group located in Jatirejo Village, Jatirejo District, Mojokerto Regency. This farmer group is profit oriented, so it is included in UMKM, which requires accurate and transparent financial records. Basically, this farmer group already has financial records, but it is still very simple and not in accordance with SAK EMKM, which should be the guideline for recording UMKM. This study aims to understand the financial recording system currently used by farmer groups and to implement the preparation of financial reports based on SAK EMKM and to determine the accuracy of financial data processing based on SAK EMKM. The method used in this research is descriptive qualitative, with data collection techniques in the form of documentation, interviews, and observations on farmer groups. The research results obtained were that the Tanam Makmur Farmers Group used financial records with the media of cash books, inventory books, and sales records. Farmer groups do not yet have a list of account codes as required. In addition, the results of the research were also found in the application of making financial reports based on SAK EMKM, which was successfully carried out for transactions in January 2023. Reporting based on SAK EMKM also received positive responses from farmer groups who felt helped by having financial reports based on SAK EMKM. The existence of this report allows farmer groups to know the accuracy of financial data every month so as to provide convenience for farmer groups in determining financial policies for the future period. Key Words : UMKM, Farming Group, SAK EMKM, Financial Report, and Financial Record
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | BELLA CAHYA FIRDAYANTI |
| Date Deposited: | 21 Dec 2023 08:19 |
| Last Modified: | 21 Dec 2023 08:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11634 |
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