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(Skripsi) ANALISA PENERAPAN SAK EMKM UNTUK PELAPORAN KEUANGAN UMKM (STUDI KASUS PADA SADAYANA OASIS)
Analysis of the Implementation of SAK EMKM for MSME Financial Reporting (Case Study of Sadayana Oasis) Micro, Small and Medium Enterprises (UMKM) are business activities that are managed by a person or group of people with the aim of advancing the economy in Indonesia. Financial reports are an important component that must be owned by Micro, Small and Medium Enterprises (MSMEs), financial reports are used as a condition for developing a business by applying for credit loans to financial institutions or banks. This study aims to analyze how Micro, Small and Medium Enterprises (MSMEs) carry out financial reporting, especially Sadayana Oasis, and provide guidance for making financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM). The method used in this research is descriptive qualitative. The results show that the recording, recognition, financial reporting and recognition of Sadayana Oasis transactions are sufficiently in accordance with SAK EMKM and the preparation of financial statements in accordance with SAK EMKM consists of Financial Position Reports and Profit and Loss Reports.
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