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 Download (3MB) | Preview |
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1. COVER.pdf Download (2MB) | Preview |
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2. BAB I.pdf Download (411kB) | Preview |
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3. BAB II.pdf Download (449kB) | Preview |
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4. BAB III.pdf Restricted to Registered users only Download (4MB) |
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5. BAB IV.pdf Restricted to Registered users only Download (2MB) |
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6. BAB V.pdf Download (295kB) | Preview |
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7. Lampiran.pdf Restricted to Registered users only Download (3MB) |
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 > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| 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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