YAUMIL, IZZA IDZ FAJRI (2022) ANALISIS PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH DI KAB.BANYUWANGI (STUDI KASUS UMKM RAKHIS GROSIR). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRAC ANALYSIS OF IMPLEMENTATION OF SAK EMKM IN SMALL AND MEDIUM MICRO BUSINESS IN BANYUWANGI DISTRICT (Case Study of UMKM Rakhis Grosir) By: Yaumil Izza Idz Fajri DPU: Dr.Diana Dwi Astuti,M.Si DPA: Wiwik Fitria Ningsih,SE,M.Akun UMKM financial reports are very simple and tend to ignore standard financial administration rules. The Indonesian Institute of Accountants has prepared SAK EMKM (Financial Accounting Standards - Micro, Small and Medium Entities) to make it easier for MSME to prepare financial reports for their businesses. This study aims to compile Rakhis Wholesale financial statements based on SAK EMKM and the factors causing the financial statements not to be carried out. This research uses descriptive qualitative method. The data sources used are primary and secondary. The results of the study show that the financial statements made by Rakhis Grosir only use the recording of incoming and outgoing goods every day. Rakhis Grosir financial statements are not in accordance with SAK SAK EMKM, namely the income statement, balance sheet, capital change report, cash flow statement and notes to financial statements. Keywords: UMKM financial report recording system, SAK EMKM

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 01:55
Last Modified:	08 Feb 2025 01:56
URI:	http://repo.itsm.ac.id/id/eprint/750

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