Analisis Penerapan Penyusunan Laporan Keuangan pada Usaha Mikro, Kecil, dan Menengah Berdasarkan SAK EMKM (Studi Kasus pada UMKM di Mojokerto)

Puspitasari, Anindita (2021) Analisis Penerapan Penyusunan Laporan Keuangan pada Usaha Mikro, Kecil, dan Menengah Berdasarkan SAK EMKM (Studi Kasus pada UMKM di Mojokerto). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to analyze the application of financial report preparation and to find out the obstacles faced by Toko Ardian Jaya, Toko Mandiri, and Toko Karunia Jaya in preparing financial reports. This research uses a qualitative approach with a case study method conducted in several SMEs in Mojokerto, namely Ardian Jaya Store, Mandiri Shop, Karunia Jaya Shop. Data collection methods were obtained through interviews and documentation. The results showed that the three SMEs (Toko Ardian Jaya, Toko Mandiri, and Toko Karunia Jaya) had not compiled financial reports in accordance with SAK EMKM. In addition, these three SMEs have not made any records even as simple as sales and purchases. Toko Ardian Jaya, Toko Mandiri and Toko Karunia Jaya only collected sales notes, purchase invoices and customer debt books. Keyword : Micro, Small and Medium Enterprises (SMEs), SAK EMKM, Accounting Recording, SMEs Financial Reports

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ANINDITA PUSPITASARI
Date Deposited: 30 Jun 2021 08:24
Last Modified: 30 Jun 2021 08:24
URI: http://eprints.perbanas.ac.id/id/eprint/8039

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