KHOTIMATUL, HUSNA (2025) PENERAPAN SAK INDONESIA PADA UMKM DALAM MENGOPTIMALKAN PENGELOLAAN KEUANGAN USAHA (STUDI KASUS PADA SENYUM MEDIA BONDOWOSO). Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT Senyum Media is an MSME engaged in the sales sector of office equipment, household equipment and building materials. Senyum Media closes its books at the end of each month, so financial management is very important in the running of this business. Good financial management must start from proper recording and quality financial reports in order to provide clear and complete financial information, and support the right decision making. Recording must refer to the applicable accounting standards, namely the Indonesian Financial Accounting Standards for Entities, Micro, Small and Medium Enterprises (EMKM). This study aims to (1) analyze the application of accounting in recording transactions (2) to find out in depth the financial management of Senyum Media MSME. The method used in this study uses a qualitative method with a case study approach, data is collected through observation and interviews. With the sampling technique using purposive sampling. The results of the study indicate that Senyum Media in financial management only records balance sheets and profit and loss reports and is still not optimal in accordance with the standards . Keyword: financial governance, transaction recording, indonesian SAK for EMKM
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 09:56 |
| Last Modified: | 17 Apr 2026 09:56 |
| URI: | http://repo.itsm.ac.id/id/eprint/1777 |
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