Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada UMKM Mr Froniez. (Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to MSMEs Mr Froniez).

Mahadhadema, Dewa Ayu Chittanirmala (2024) Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada UMKM Mr Froniez. (Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to MSMEs Mr Froniez). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Mr. Froniez is an MSME engaged in the food sector by selling baked brownie products and bronchips. This MSME is located at Babatan Indah A2 No 9A, Wiyung, Surabaya. The rapid development of MSMEs in Indonesia has made the Indonesian Accounting Association (IAI) issue special financial accounting standards for MSMEs, namely the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). With this standard, MSME actors can easily make accountable financial reports. However, there are still many MSME players who have not implemented SAK EMKM, one of which is Mr. Froniez. This study aims to determine the application of Mr. Froniez MSME financial statements before using SAK EMKM and after using SAK EMKM. This research uses a qualitative descriptive approach. The data source obtained is primary data, using data collection techniques of observation, interviews, and documentation. The results obtained from this study are the application of SAK EMKM to Mr. Froniez MSMEs by preparing financial reports on Mr. Froniez MSMEs. The financial statements include a statement of financial position, income statement, and notes to the financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	MSMEs, SAK EMKM, Financial Statements
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User:	1222000056 Dewa Ayu Chittanirmala Mahadharma
Date Deposited:	12 Aug 2024 02:38
Last Modified:	12 Aug 2024 02:38
URI:	http://repository.untag-sby.ac.id/id/eprint/30882

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