Dwi Setiyawan, Adimas Bagus (2019) ANALISIS PENGUNGKAPAN PELAPORAN KEUANGAN SESUAI SAK EMKM PADA USAHA KECIL MENENGAH (UKM) (Studi Pada usaha kecil menengah Perajin sepatu ”neo didas”). Other thesis, UPN Veteran Jawa Timur.
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Abstract
Economic development in Indonesia based on economic kerayaktan can be seen in the small and medium business sector (SMEs). This sector has a significant role in the national and regional economy. Accounting information has an important influence on the achievement of business success, including the small business of "neo didas" shoe craftsmen. The number of small-scale entrepreneurs who do not know or lack understanding of accounting science, and many of them do not understand the importance of recording and bookkeeping for business continuity. Small-scale entrepreneurs are more likely to focus more on developing their business than on financial records so that small-scale entrepreneurs perceive that accounting is not very important to implement, therefore, this study is to reveal the understanding and application of financial records for micro and small businesses. This research is qualitative research with a case study approach. This study aims to analyze the understanding of the application of financial records for shoe entrepreneurs "neo didas". The research was conducted in four stages, namely: 1) data collection, 2) data reduction, 3) data presentation, 4) conclusion drawing. Based on the observation that it was found that the entrepreneur had already done the finances but the recording was done simply in accordance with the needs and abilities. This was done because they focused more on business activities to develop businesses and increase their income. Keywords: Accounting, SAK EMKM, small home industry, shoe craftsme
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 03 Dec 2020 02:10 | ||||||||
| Last Modified: | 03 Dec 2020 02:10 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/884 |
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