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Penyusunan Laporan Keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada UMKM Pipin Cell Pasuruan

Zainuri, Ahmad (2022) Penyusunan Laporan Keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada UMKM Pipin Cell Pasuruan. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Economic growth in Indonesia continues to increase every year. Micro and smallenterprises have an important role in economic growth. Apart from being a sourceof income for UMKM, it can also open job vacancies for new actors who helpreduce problems that occur. Therefore, the development of UMKM must continueto be carried out both in quantity and quality. One of the efforts in development isin financial management. Basically, the management of this business is simple, soefforts must be made to improve the financial reporting system. However, due tolack of understanding in the preparation of financial statements to record operatingresults, it will greatly affect the results to be obtained every month to every year.The purpose of this study was to design and implement reports on UMKM PipinCell based on SAK EMKM. The research was carried out by coming directly to theplace of business. The data is obtained by interviewing the owner regarding theproblems encountered and internal supporting data in the form of recordings thathave been made and evidence of transactions that are still stored. The result of thisresearch is a financial statement draft proposal based on SAK EMKM by the authorto business owners that can be applied in preparing financial statements. So that theowner can obtain information related to the results of business performance andfinancial condition.

Item Type: Thesis (Diploma)
Additional Information: Ahmad Zainuri NIM : 19062000008
Uncontrolled Keywords: Financial reports, SAK EMKM, UMKM
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Gendhis Dwi Aprilia
Date Deposited: 27 Mar 2025 04:39
Last Modified: 27 Mar 2025 05:09
URI: https://eprints.unmer.ac.id/id/eprint/4690

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