Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM Studi Kasus pada UD Fais Jaya. (Application of SAK EMKM in Preparing MSME Financial Reports, Case Study at UD Fais Jaya).

Febriana, Adelia (2024) Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM Studi Kasus pada UD Fais Jaya. (Application of SAK EMKM in Preparing MSME Financial Reports, Case Study at UD Fais Jaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Official URL: http://repository.untag-sby.ac.id

Abstract

Micro, Small and Medium Enterprises (MSMEs) is one of the economic activities carried out by some Indonesian people and plays an important role in the Indonesian economy. Indonesia cannot be separated from the activities of Micro, Small and Medium Enterprises (MSMEs). MSMEs have a very important role in helping the government to reduce the unemployment rate in the creation of jobs, because they make a significant contribution to economic growth and job creation.The purpose of this research is to apply SAK EMKM as the basis for preparing financial statements at UD Fais Jaya MSMEs. This study uses a qualitative descriptive design research method by collecting data by conducting interviews, observations, and direct documentation with business owners. The results of this study indicate that the financial recording system that occurs in this business is very simple. The recording process is carried out manually by only recording sales and expenses using ordinary notes. and have not implemented financial reports and the importance of preparing financial reports in accordance with SAK EMKM due to a lack of understanding of the formal financial recording process, because it is considered quite difficult and complicated to apply to their business and limited knowledge of financial reports and training on these reports.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: MSMEs, Financial Statements, SAK EMKM
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222000105 Adelia Febriana
Date Deposited: 12 Aug 2024 06:21
Last Modified: 27 Aug 2024 02:03
URI: http://repository.untag-sby.ac.id/id/eprint/30029

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