IMPLEMENTATION OF SMALL MEDIUM MICRO ENTITIES (EMKM) IN FINANCIAL STATEMENTS OF MEDIUM SMALL MICRO BUSINESS CV. PONDOK GUNUNG
| Main Author: | Mu’aafii, Hanindiya Wahyu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46705/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46705/2/BAB%20I.pdf http://eprints.umm.ac.id/46705/3/BAB%20II.pdf http://eprints.umm.ac.id/46705/4/BAB%20III.pdf http://eprints.umm.ac.id/46705/5/BAB%20IV.pdf http://eprints.umm.ac.id/46705/6/BAB%20V.pdf http://eprints.umm.ac.id/46705/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46705/ |
Daftar Isi:
- This research has a purpose to implement the model of SAK EMKM (Micro Small and Medium Entity) on the financial report of CV. Pondok Gunung, because it was feared that one day the entity need to make a financial report to complete investor requirement. Case study approach where researcher looking for the problem of the entity to solve used in this research. According to SAK EMKM, in this case, the object of this research has not presented the financial report correctly. The entity only present the recording of cash receipt and expenses, asset purchasing record, and the depreciation of fixed assets has not been done, but, the entity has recorded the receivables account based on accruals