Analisis Penerapan Laporan Keuangan Sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (Studi Kasus pada UKM batik di Galeri Batik Murni)

Rizky, Muhammad Putra (2023) Analisis Penerapan Laporan Keuangan Sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (Studi Kasus pada UKM batik di Galeri Batik Murni). S1 thesis, Universitas Ahmad Dahlan.

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Abstract

The development of SMEs in Indonesia to date is inseparable from banking assistance in providing credit distribution for MSME players. Based on Bank Indonesia Circular Letter No.17/19/DPUM dated 8 July 2015 regarding amendments to Bank Indonesia Circular Letter No.215/35/DPAU dated 29 August 2013 concerning The Provision of Credit or Financing by Commercial Banks and Technical Assistance in the context of Micro, Small and Medium Enterprises Development, it is stated that Commercial Banks develop plans for providing SME loans or financing by taking into account the stages of achieving the ratio of SME loans or financing to total loans that have been determined from the year 2015 was the lowest at 5%, in 2016 it was the lowest at 10%, in 2017 it was the lowest at 15% and since 2018 it was the lowest at 20%.
The type of research carried out is using descriptive qualitative research, the data used is in the form of primary data sources, the data is obtained directly from the source, from the UKM actors of the Pure Batik Gallery. Then the secondary data is obtained from simple bookkeeping records.the data collection method uses interview techniques to MSE actors, then uses obesrvation and documentation techniques.
From the results of interviews conducted with the owner of the Pure Batik Gallery and getting the results that the Pure Batik Gallery has a very simple financial recording system, where this business only makes daily reports on sales made every day and only makes financial reports that only contain records of income and expenses from the results of his business. 1. The SME does not record accounting based on SAK EMKM because the business owner does not understand so that the recording of financial statements is still simple and manually based on the understanding of the business owner. 2. There are factors that affect the UKM of Galeri Batik Murni not making financial statements based on SAK EMKM, namely internal factors. 3. Strategies that can be attending training in compiling financial services.

Item Type:	Thesis (S1)
Keyword:	UKM, SAK EMKM
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	userperpus2 userperpus2
Date Deposited:	25 Apr 2025 07:43
Last Modified:	25 Apr 2025 07:43
URI:	http://eprints.uad.ac.id/id/eprint/83228

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