PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM TELUR ASIN KYCIN DI SURABAYA

SYAIFULLOH, AZIK (2020) PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM TELUR ASIN KYCIN DI SURABAYA. Diploma thesis, STIE MAHARDHIKA.

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Abstract

The development of small businesses is growing rapidly these days because they can reduce economic inequality in society and make society more independent. UMKM is a business form with great potential in the development process. This company essentially uses a simple management system, so efforts must be made to improve the financial reporting system. However, due to a lack of understanding in the preparation of annual accounts to record the sale of salted eggs, this has a major impact on the income cycle that is achieved monthly and in the current year for the Kycin SMEs for salted eggs. Financial registration and management is one of the successes of an SME. The most fundamental problem with MSMEs is the inadequate collection and preparation of financial reports. MSME financial reporting typically only records the amount of goods received and issued, the number of goods bought and sold, the amount of receivables and payables, without using existing accounting standards. SMEs need to understand how to prepare the accounting system, what to prepare and how to implement a good accounting system in order to produce an adequate financial report. With the Financial Accounting Standards for Small, Small and Medium-sized Enterprises (SAK EMKM) published by IAI, which come into force from January 1st, 2018, Financial Accounting for Small and Small and Medium-sized Enterprises (SAK EMKM) offers KKM Comfort.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	UMKM, SAK EMKM, Annual Account
Subjects:	Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited:	02 Mar 2020 08:43
Last Modified:	04 Apr 2022 08:59
URI:	http://repository.stiemahardhika.ac.id/id/eprint/1410

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