Penerapan Sak EMKM Pada Wirausaha Juragan Ikan Cakalang "Bapak Humran Sanggu". (The Implementation of EMKM Sack on the Entrepreneurship of Skipjack Tuna Trader 'Mr. Humran Sanggu').

Usman, Era Faisal (2023) Penerapan Sak EMKM Pada Wirausaha Juragan Ikan Cakalang "Bapak Humran Sanggu". (The Implementation of EMKM Sack on the Entrepreneurship of Skipjack Tuna Trader 'Mr. Humran Sanggu'). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan siklus akuntansi pada wirausaha Juragan Ikan Cakalang di Desa Maubasa, Kecamatan Ndori. Siklus akuntansi diterapkan untuk mengelola transaksi keuangan bisnis dengan efisien dan memperoleh informasi keuangan yang akurat. Dalam penelitian ini, dilakukan pengumpulan data, pencatatan transaksi, penyesuaian, penyusunan laporan keuangan, dan analisis terhadap kinerja keuangan bisnis. Wirausaha Juragan Ikan Cakalang dapat mencatat dengan baik transaksi penjualan ikan, pembelian bahan baku, dan pengeluaran operasional melalui penerapan siklus akuntansi. Penyesuaian akuntansi juga dilakukan untuk mengoreksi dan merekam transaksi yang terlewat atau belum tercatat dengan benar. Laporan keuangan seperti laporan laba rugi, neraca, dan laporan arus kas disusun untuk memantau pendapatan, pengeluaran, dan posisi keuangan bisnis. Analisis dan interpretasi laporan keuangan membantu dalam memahami kinerja bisnis secara keseluruhan dan membuat proyeksi keuangan untuk perencanaan masa depan. Dengan menerapkan siklus akuntansi secara baik, wirausaha Juragan Ikan Cakalang dapat mengoptimalkan pengelolaan keuangan, membuat keputusan berdasarkan informasi yang akurat, dan memperoleh gambaran yang lebih baik tentang kesehatan keuangan bisnis secara keseluruhan. Penelitian ini memberikan pemahaman yang mendalam tentang pentingnya penerapan siklus akuntansi dalam pengelolaan keuangan wirausaha Juragan Ikan Cakalang di Desa Maubasa, Kecamatan Ndori.

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