WASESA, ANDHIKA ARIF (2021) ANALISIS PENERAPAN SAK EMKM PADA UMKM KEBAB ROLL DJUAN SALAD SIDOARJO. Undergraduate thesis, UPN"VETERAN" JATIM.
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Abstract
The micro, small, medium enterprises of Kebab Roll Djuan does not have standard financial report yet meanwhile to apply for loan from the Bank needs a standard financial report. This research aimed to find out and analyze (1) micro, small, medium enterprises financial report present, (2) conformity between the micro, small, medium enterprises of Kebab Roll Djuan’s book keeping with Financial accounting standard with micro, small, and medium entity, (3) the obstacles in doing book keeping. The research approach used in this study is qualitative approach on micro, small, medium enterprises of Kebab Roll Djuan Salad Sidoarjo. Sampling techniques in this research which used purposive sampling. The informant of this research is only the owner itself. How to collect the data are by interview then checked by observation and documentation. The result of this research showed that (1). Micro, small, medium enterprises of Kebab Roll Djuan Salad does not have nor made financial report yet. (2). The obstacles of this micro, small, medium enterprises on making financial report are time, energy and knowledge about financial report. (3). Implementation of the financial report based on financial accounting standard with micro, small, and medium entity on micro, small, medium enterprises of Kebab Roll Djuan Salad there are (a). Statement of financial position, (b) Income statement, (c) Notes to financial statements. Keywords: MSME, SAK EMKM, Financial statements of MSME
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Mujari Mujari | ||||||||
| Date Deposited: | 14 Jun 2021 07:54 | ||||||||
| Last Modified: | 14 Jun 2021 07:54 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1909 |
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