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ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (S A K) E M K M

Wijaya, Adam Tribuana (2019) ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (S A K) E M K M. Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to compose a financial practical analysis based on financial accounting standards of micro small medium-sized entities (SAK EMKM) on the Cabein Abon Cabe micro small medium-sized enterprise (UMKM). The research method used in this study is a qualitative method with descriptive design. In collecting data, the researcher used interview and documentation. The data were analyzed by the following steps, namely: analyzing the accounting policies used by the company whether or not they were in accordance with SAK EMKM; making journal to record evidence of financial transactions of the company; posting notes from journal into the ledger of the company; testing the validity of debit and credit of the balance in the ledger; compiling ledger account balance in a list called trial balance; adjusting the amount in the trial balance; arranging financial position including financial position report, income analysis, and recording report on the financial practical analysis. In this study, the product result is in the form of financial practical analysis of the Cabein Abon Cabe UMKM in the SAK EMKM format.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201210170311072
Thesis Advisors: Siti Zubaidah (0717076502), Adi Prasetyo (0721116201)
Keywords: Financial Practical Analysis, Practical, Financial Accounting Standards of Micro Small Medium-Sized Entities (SAK EMKM).
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201210170311072
Date Deposited: 24 Aug 2019 03:57
Last Modified: 24 Aug 2019 03:57
URI : http://eprints.umm.ac.id/id/eprint/52074

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