Penerapan Laporan Keuangan Berbasis SAK-EMKM pada Hagios Music Studio di Surabaya

Apsari, Cindy (2022) Penerapan Laporan Keuangan Berbasis SAK-EMKM pada Hagios Music Studio di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

UMKM are currently growing rapidly, there are lots of UMKM that have been built by the Indonesian people, especially young people. This causes UMKM to experience many obstacles in their financial statements. Many UMKM do not yet have financial reports, but there are UMKM that already have financial reports. Most UMKM have made financial reports that are not in accordance with applicable accounting standards. Hagios Music Studio has not yet made financial reports in accordance with SAK EMKM. This study uses a research methodology in the form of qualitative descriptive research. The object of research carried out by researchers in this study is the financial statements of the UMKM music studio at Hagios Music Studio. Sources of data used in this study are primary data sources and secondary data sources. Data collection techniques used in this study were interviews and direct observation. The results showed that the UMKM Hagios Music Studio had not carried out the accounting cycle properly and correctly, therefore the researchers provided input for the company to prepare financial reports in accordance with SAK EMKM. The financial statements that the researchers have corrected are difficult according to the accounting cycle, starting from identifying transaction diaries, seeing references in the form of account numbers, making general journals, posting to the general ledger, making a summary of the final balance of the general ledger, namely trial balance, compiling adjusting journals, making work sheets. to make financial statements based on SAK EMKM consisting of profit and loss statements, statements of financial position, and notes to financial statements.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Estiasih, Soffia Pudji NIDN0024025901 UNSPECIFIED
Uncontrolled Keywords:	UMKM, Accounting Cycle, Finnancial Statenent, SAK EMKM
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Tegar Wiratama
Date Deposited:	17 Mar 2023 04:33
Last Modified:	17 Mar 2023 04:33
URI:	http://repositori.ukdc.ac.id/id/eprint/1296

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