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PELAPORAN KEUANGAN PADA UD. AL AMIN KECAMATAN NGAJUM BERBASIS SAK EMKM (STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH)

Ismail, Khairun Ni'mah (2019) PELAPORAN KEUANGAN PADA UD. AL AMIN KECAMATAN NGAJUM BERBASIS SAK EMKM (STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to determine the implementation of SAK EMKM-based financial reporting that provides financial information that can be used as a basis for decision making. This SAK EMKM is an accounting standard issued by the Indonesian Accountants Association to facilitate MSMEs in making entity financial statements. The method used in this research is descriptive analysis method through the process of identifying, recognizing, measuring and evaluating and presenting financial statements. The results of this study show that UD. Al Amin only compiled financial reports in the form of sales records of production and cash expenditure records. This study produces an overview of financial statements at UD. Al Amin based on SAK-EMKM in the form of statements of financial position, income statement, and notes to financial statements.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311059
Thesis Advisors: Masiyah Kholmi (0715056502), Ahmad Waluya Jati (0706066704)
Keywords: Financial statement, SAK-EMKM, MSMEs, financial reporting.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201510170311059
Date Deposited: 19 Aug 2019 03:36
Last Modified: 19 Aug 2019 03:36
URI : http://eprints.umm.ac.id/id/eprint/49445

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