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IMPLEMENTATION OF SMALL MEDIUM MICRO ENTITIES (EMKM) IN FINANCIAL STATEMENTS OF MEDIUM SMALL MICRO BUSINESS CV. PONDOK GUNUNG

Mu’aafii, Hanindiya Wahyu (2019) IMPLEMENTATION OF SMALL MEDIUM MICRO ENTITIES (EMKM) IN FINANCIAL STATEMENTS OF MEDIUM SMALL MICRO BUSINESS CV. PONDOK GUNUNG. Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This research has a purpose to implement the model of SAK EMKM (Micro Small and Medium Entity) on the financial report of CV. Pondok Gunung, because it was feared that one day the entity need to make a financial report to complete investor requirement. Case study approach where researcher looking for the problem of the entity to solve used in this research. According to SAK EMKM, in this case, the object of this research has not presented the financial report correctly. The entity only present the recording of cash receipt and expenses, asset purchasing record, and the depreciation of fixed assets has not been done, but, the entity has recorded the receivables account based on accruals

Item Type: Thesis (Undergraduate (S1))
Student ID: 201410170311113
Keywords: financial report, SAK EMKM, financial report standard, UMKM
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 01 Jul 2019 01:38
Last Modified: 01 Jul 2019 01:38
URI : http://eprints.umm.ac.id/id/eprint/46705

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