SISKA, MAYASARI (2024) ANALISIS PENERAPAN SAK EMKM PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA TEMBOKREJO KECAMATAN GUMUKMAS KABUPATEN JEMBER. Skripsi thesis, Institut Teknologi dan Sains Mandala Jember.

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Abstract

ABSTRACT This research aims to analyze the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) among MSME actors in Wallingrejo Village, Gumukmas District, Jember Regency. The aim of this research is to explain in depth the implementation of SAK EMKM carried out by MSME actors in Bahandrejo Village. The analytical method used is a descriptive qualitative analysis method derived from observation, interviews, literature study and documentation. The informants studied were three MSME actors who were included in the criteria: brick craftsman business, tile craftsman business, and idol shop business. The results of this research show that MSME actors have recorded financial reports, but the preparation of financial reports implemented by MSME actors in Mejadrejo Village is not in accordance with applicable standards. This can result in inaccurate financial information presented and difficulties in analyzing the financial performance of MSMEs. UMKM players in Dunjungrejo Village have not implemented SAK EMKM due to a lack of understanding of SAK EMKM and limited resources which are the main factors hindering the implementation of this standard. Keywords: SAK EMKM, UMKM, Financial Reports.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 12:47
Last Modified:	10 Feb 2025 12:47
URI:	http://repo.itsm.ac.id/id/eprint/1307

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