Penerapan SAK-EMKM Dalam Penyusunan Laporan Keuangan Pada Usaha Dapoer Arine Di Mojokerto

Damaris Putri Nugroho, Eunike (2023) Penerapan SAK-EMKM Dalam Penyusunan Laporan Keuangan Pada Usaha Dapoer Arine Di Mojokerto. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

This study explains the application of the Small and Medium-sized Entity Financial Accounting Standards (SAK-EMKM) in the preparation of financial statements in the Micro, Small, and Medium Enterprises (MSMEs) of Dapoer Arine in Mojokerto. The purpose of this research is to understand how the preparation of financial statements is carried out in the Dapoer Arine business in Mojokerto by implementing SAK-EMKM. The benefits of preparing financial statements can provide a clear overview of the financial performance of MSMEs, including income, expenses, profit, assets, and liabilities. This helps business owners evaluate their operational and financial success and identify areas that need improvement. Transparent and accurate financial statements build trust and confidence among stakeholders such as banks, investors, and suppliers. This can open doors to easier access to additional funding sources and partnership opportunities. Additionally, well-prepared financial statements also help MSMEs comply with applicable legal and tax requirements. By properly adhering to regulations, MSMEs can maintain a good reputation and strengthen their business relationships with relevant parties. Lastly, regular preparation of financial statements assists MSMEs in better planning for the future. By reviewing financial statements, business owners can identify trends, measure growth, and make smarter decisions to optimize the financial and operational aspects of their business. This study utilizes a qualitative descriptive approach. Data collection is conducted through interviews and direct observation. The research findings indicate that Dapoer Arine MSME in Mojokerto has not implemented the preparation of financial statements in accordance with SAK-EMKM due to limited knowledge in managing financial statements. The research analysis includes the preparation of Financial Position Statements, Income Statements, Notes to Financial Statements, conclusions and suggestions for Dapoer Arine MSME.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Lusy, Lusy NIDN0728106806 margaretha.hulda@ukdc.ac.id
Uncontrolled Keywords:	SAK EMKM, MSME, Financial Statements.
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	06 Mar 2025 07:00
Last Modified:	06 Mar 2025 07:00
URI:	http://repositori.ukdc.ac.id/id/eprint/1537

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