Qur'aini, Annisa Rahma (2025) IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT DALAM PENYUSUNAN LAPORAN KEUANGAN PADA TOKO SEMBAKO AMANAH SUKSES KECAMATAN TAMBAKSARI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
|
Text (ABSTRAK)
ABSTRAK.pdf Download (2MB) | Preview |
|
![[img]](http://repository.untag-sby.ac.id/style/images/fileicons/text.png) |
Text (BAB 1)
BAB 1.pdf Restricted to Repository staff only Download (927kB) | Request a copy |
|
|
Text (BAB 2)
BAB 2.pdf Restricted to Repository staff only Download (4MB) | Request a copy |
|
|
Text (BAB 3)
BAB 3.pdf Restricted to Repository staff only Download (1MB) | Request a copy |
|
|
Text (BAB 4)
BAB 4.pdf Restricted to Repository staff only Download (6MB) | Request a copy |
|
|
Text (BAB 5)
BAB 5.pdf Restricted to Repository staff only Download (1MB) | Request a copy |
|
|
Text (LAMPIRAN)
LAMPIRAN.pdf Download (1MB) | Preview |
|
|
Text (JURNAL)
JURNAL.pdf Download (387kB) | Preview |
|
|
Text (JURNAL TURNITIN)
JURNAL TURNITIN.pdf Download (2MB) | Preview |
Abstract
Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan Entitas Privat (SAK EP) dalam penyusunan laporan keuangan pada Toko Sembako Amanah Sukses yang berlokasi di Kecamatan Tambaksari, Surabaya serta mengidentifikasi kendala dalam penerapannya. Penelitian ini merupakan pendekatan kualitatif dengan jenis penelitian studi kasus. Teknik pegumpulan data dilakukan dilakukan melalui observasi, wawancara mendalam, dan dokumentasi. Informan utama dalam penelitian ini adalah pemilik dan pengelola toko. Hasil penelitian menunjukkan bahwa pencatatan keuangan di Toko Sembako Amanah Sukses masih dilakukan secara sederhana dan manual, yaitu terbatas pada pencatatan kas masuk dan kas keluar, penyusunan laporan keuangan belum sepenuhnya sesuai dengan ketentuan SAK EP, karena belum mencakup laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas secara sistematis, serta catatan atas laporan keuangan. Kendala utama dalam penerapan SAK EP meliputi keterbatasan pemahaman pemilik terhadap standar akuntansi, keterbatasan sumber daya manusia, serta belum optimalnya pemanfaatan teknologi dalam pencatatan keuangan. Penelitian ini merekomendasi perlunya pendampingan dan pelatihan akuntansi bagi pelaku UMKM, serta penggunaan sistem pencatatan digital sederhana agar penerapan SAK EP dapat dilakukan secara bertahap dan berkelanjutan. Kata kunci : SAK Entitas Privat, Laporan Keuangan, UMKM, Akuntansi Keuangan
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | This study aims to analyze the implementation of Private Entity Financial Accounting Standards (SAK EP) in the preparation of financial reports at the Amanah Sukses Grocery Store located in Tambaksari District, Surabaya, and to identify obstacles in its implementation. This research uses a qualitative approach with a case study research type. Data collection techniques are carried out through observation, in-depth interviews, and documentation. The main informants in this study are the owner and manager of the store. The results of the study indicate that financial recording at the Amanah Sukses Grocery Store is still carried out simply and manually, which is limited to recording cash inflows and outflows, the preparation of financial reports is not fully in accordance with the provisions of SAK EP, because it does not include a report on financial position, profit and loss report, a report on changes in equity, a systematic cash flow report, and notes to the financial statements. The main obstacles in the implementation of SAK EP include the owner's limited understanding of accounting standards, limited human resources, and the suboptimal use of technology in financial recording. This study recommends the need for accounting assistance and training for MSMEs, as well as the use of a simple digital recording system so that the implementation of SAK EP can be carried out gradually and sustainably. Keywords: Private Entity SAK, Financial Reports, MSMEs, Financial Accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200132 Annisa Rahma Qur’aini |
| Date Deposited: | 29 Jul 2026 01:49 |
| Last Modified: | 29 Jul 2026 01:49 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/46059 |
Actions (login required)
 |
View Item |
