CD-ROM

Penerapan Standar Akuntansi Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan pada UD. Agronas Gizi Food Kota Batu (CD + Cetak)

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Financial Accounting Standard of Micro, Small, and Medium Entities is one of the financial accounting standards composed to fulfill the needs of financial reporting of Micro, Small and Medium Entities.SAK EMKM is expected to assist micro, small and medium enterprises (UMKM) in Indonesia in preparing their financial statements precisely.However, the fact that was the financial recotding done by the UKMK’s were still far from SAK EMKM. As what seen at UD Agronas Gzi Food. This study aimed at : (1) analyze the condition of financial statements in Agronas Gizi Food, (2) apply the Financial Accounting Standards for Micro and Medium Enterprises in Agronas Gizi Food. The method used in this research is descriptive qualitative method and data obtained by observing,
interviewing and documenting.
The results of this study indicate that the recording of financial statements by UD Agronas Gizi Food is still simple and not in accordance with SAK EMKM. financial statements are made only according to the needs and understanding of the owner. This is due to the limited time and human resources and also the many obstacles faced by UD Agronas Gizi Food in implementing SAK EMKM. These constraints in the form of the absence of professional accounting staff at UD Agronas Gizi Food.

Keywords: UMKM, Recording of financial statements, SAK EMKM

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

015 AKT2020 YUL p

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 1.855 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

015 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

UMKM
SAK EMKM
RECORDING OF FINANCIAL STATEMENTS

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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