Hidayat, Ahmad Septian (2023) Penyusunan Laporan Keuangan Sesuai dengan SAK EMKM pada UMKM Lufas Gallery Kepanjen. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

Preview	Text HALAMAN AWAL.pdf Download (2MB) | Preview
Preview	Text BAB I.pdf Download (164kB) | Preview
	Text BAB II.pdf Restricted to Repository staff only Download (590kB)
	Text BAB III.pdf Restricted to Repository staff only Download (544kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (153kB)
Preview	Text DAFTAR PUSTAKA.pdf Download (211kB) | Preview
Preview	Text HASIL CEK PLAGIASI.pdf Download (1MB) | Preview

Abstract

The process of preparing financial reports for SMEs (Small and MediumEnterprises) includes the recognition, recording, measurement, andpresentation of accurate financial information. The existence of the FinancialAccounting Standards for Micro, Small, and Medium Entities (FAS forMSMEs) assists SMEs in creating reliable and responsible financialstatements. Despite being simpler, FAS for MSMEs still adheres to generallyaccepted accounting principles. This research aims to compile financialstatements in accordance with the guidelines of FAS for MSMEs at LufasGallery, an SMEs. The research method involves conducting direct interviewswith the business owner at the business location. The data obtained throughinterviews with the owner regarding arising issues, and supporting data in thisresearch includes purchase and sales journals that are still retained. The dataanalysis technique employed in this research is a qualitative descriptiveapproach. The research findings indicate that Lufas Gallery SMEs has notfully adopted recording and presentation of accounting in line with theestablished standards. This research produces financial statements s forJanuary 2023 in accordance with FAS for MSMEs guidelines. This will bebeneficial for SMEs owners to assess business performance and make moreaccurate economic decisions, thereby enhancing financial control.

Actions (login required)

View Item