Penyusunan Laporan Keuangan Pada UMKM Jasa Laundry Berdasarkan SAK EMKM (Studi Kasus: Niza Laundry)

Silfiadevi, Munjida Wahyu (2024) Penyusunan Laporan Keuangan Pada UMKM Jasa Laundry Berdasarkan SAK EMKM (Studi Kasus: Niza Laundry). Diploma thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study aims to analyze and evaluate the recording carried out at Niza Laundry which is useful for preparing financial reports based on SAK EMKM. This research focuses on preparing financial reports for Niza Laundry. The method used in the research uses a qualitative descriptive method by collecting data on businesses through interviews, observation and documentation. The research results obtained show that the recording carried out by the owner is not clear. So, the recording carried out can influence the process of preparing financial reports. The recording carried out when receiving an order is only limited to recording the customer's name and transaction date. In addition, electricity used in business is not separated from electricity used for personal use. Therefore, it is necessary to have clear and regular records that must be carried out by the Niza laundry owner. With the records carried out, it will be easy to prepare financial reports, so that from the financial reports the owner can maintain the condition of the company and can be used as a reference in making decisions. Keywords: SAK EMKM, Recording, Financial Statements

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: MUNJIDA WAHYU SILFIADEVI
Date Deposited: 09 May 2025 02:13
Last Modified: 09 May 2025 02:13
URI: http://eprints.perbanas.ac.id/id/eprint/13556

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