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PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH BERDASARKAN SAK EMKM (STUDI KASUS DI UMKM FRESH FISH BANTUL)

Susanto, Muhammad and Nuzul Ainy, Rintan (2019) PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH BERDASARKAN SAK EMKM (STUDI KASUS DI UMKM FRESH FISH BANTUL). Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

SAK EMKM is a financial accounting standard that is made simple and can be used by entities that meet the definition of an entity without public accountability because it regulates general transactions aimed at meeting the financial reporting needs of EMKM. This study aims to find out (1) how to prepare the financial statements of MSME Fresh Fish based on SAK EMKM, (2) the constraints experienced by MSME to prepare financial reports. This study uses data collection conducted primarily with qualitative descriptive research methods then proceed with data analysis, data interpretation and ending with drawing conclusions. Data was collected by interview, library research, documentation study, and observation. The results showed that (1) the preparation of financial statements at the Fresh Fish UMKM did not meet the applicable provisions, (2) the constraints experienced by the Fresh Fish UMKM were the small business scope, the absence of mandatory regulations, the absence of the UMKM relationship with outsiders, and the views of the relevant owners have not been the importance of recording according to standards.

Item Type: Naskah Publikasi (Bachelor)
Subjects: H Social Sciences > HJ Public Finance
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User: publikasi uad
Date Deposited: 15 Oct 2019 06:35
Last Modified: 15 Oct 2019 06:35
URI: http://eprints.uad.ac.id/id/eprint/15330

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