Jemiman, Kornelia (2023) Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Kedai 73. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.
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Abstract
The development of MSMEs (micro, small and medium enterprises) has apositive impact on the State because they are able to provide jobs, reduceunemployment, and increase people's income. However, business actors oftenexperience difficulties related to financial statements during the sales period,making it difficult to develop their business. MSMEs are expected to keepfinancial records according to accounting standards. This study aims toimplement accounting standards for small and medium micro entities at Kedai 73.
The method used is qualitative by using a case study approach. The datasource used in this study is primary data in the form of direct interviews with theowner of Kedai 73, which is located on Jl. Banana Temple West RT 09 RW 04Sukun Malang City, East Java. The results showed that Kedai 73 had not keptfinancial records so that the profits generated and depreciation of assets were notcalculated.
Item Type: | Thesis (Diploma) |
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Additional Information: | Kornelia Jemiman NIM : 20062000009 |
Uncontrolled Keywords: | MSMEs, Micro, Small and Medium Entity Financial AccountingStandards (SAK EMKM) |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
Depositing User: | Gendhis Dwi Aprilia |
Date Deposited: | 27 Mar 2025 02:52 |
Last Modified: | 27 Mar 2025 02:52 |
URI: | https://eprints.unmer.ac.id/id/eprint/4674 |
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