Tamala, Lusia Eflin (2022) Implementasi Penyusunan Laporan Keuangan Berdasarkan Sak Etap pada Cv. Putra Wijaya. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.
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Abstract
The development of MSMEs (micro, small and medium enterprises) has a
positive impact on the State because it provides employment, reduces
unemployment, and increases people's income from the creditor. The creditor asks
for the requirements for the financial statements of his business, and other
documents in order to reduce the risk for the creditor. MSMEs are expected to
have standard financial reports. The purpose of this research is to help MSME
actors to apply accounting in preparing financial statements.
This study uses a qualitative method with a descriptive approach. The
object of this research is CV. PutraWijaya which is located Office House of
Kodam V Brawijaya Kesatria RT 006/ RW 006 Kel. Kesatrian, Kec. Blimbing,
Malang City. The research subject was 1 person. Data were collected by means of
interviews and documentation. Data analysis was carried out by collecting data
and drawing conclusions.
The results of this study indicate the implementation of the preparation of
financial statements based on the Financial Accounting Standards of Public
Accountability Entities at CV. Putra Wijaya which was compiled by researchers
consisting of profit and loss reports, statements of changes in capital, balance
sheets. This CV has not prepared financial statements due to lack of accounting
knowledge and lack of understanding of accounting and lack of human resources.
Item Type: | Thesis (Diploma) |
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Additional Information: | Lusia Eflin Tamala NIM:19062000001 |
Uncontrolled Keywords: | Implementation, Financial Statements, SAK ETAP |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
Depositing User: | fufu Fudllah Wahyudiyah |
Date Deposited: | 27 Mar 2025 05:16 |
Last Modified: | 27 Mar 2025 05:16 |
URI: | https://eprints.unmer.ac.id/id/eprint/4698 |
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