Nauvalita, Rani Ayu Widya (2023) Penerapan Laporan Keuangan Berdasarkan SAK-ETAP pada UMKM Mie Bledeg Malang Selatan. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the importanteconomic driving activities in building the country's economic strength. Economicactivity can provide opportunities for both the local community and thegovernment because it can help build the regional economy such as providingjobs, reducing unemployment and increasing the income of the community andthe government. However, in developing MSME businesses they often encounterobstacles, one of which is the problem of funding from creditors. The creditorasks for requirements, namely business financial statements, and other documentsused to reduce the risk of congestion for the creditor. MSMEs are expected tohave standard financial reports. The purpose of this discussion is to help SMEs toapply accounting in preparing financial reports. This study uses a qualitativemethod with a descriptive approach. The object of this research is UMKM MieBledeg Malang Selatan which is centered on Jalan. Panglima Sudirman, TurenMalang Regency, data were collected by means of interviews and documentation.Data analysis was carried out by collecting data and drawing conclusions. Theresults of this study indicate the application of financial reports based on EntityFinancial Standards Without Public Accountants for UMKM Mie Bledegconsisting of cash receipts and disbursements reports, cost of goods sold reports,profit and loss reports, reports on changes in equity and balance sheets. TheseMSMEs have not prepared financial reports due to accounting knowledge andlack of understanding of accounting and lack of human resources.

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