IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA ASET TETAP UD. SIDO MAKMUR (STUDI KASUS PADA DESA RANDUBLATUNG KABUPATEN BLORA JAWA TENGAH)
| Main Author: | Bay, Shandy Yoga Putra |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/56256/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/56256/3/BAB%20I.pdf http://eprints.umm.ac.id/56256/6/BAB%20II.pdf http://eprints.umm.ac.id/56256/5/BAB%20III.pdf http://eprints.umm.ac.id/56256/42/BAB%20IV.pdf http://eprints.umm.ac.id/56256/4/BAB%20V.pdf http://eprints.umm.ac.id/56256/2/LAMPIRAN.pdf http://eprints.umm.ac.id/56256/ |
Daftar Isi:
- Micro and small businesses are very dominant in industries in Indonesia, most of them are not concern with the proper management of fixed assets. Fixed assets are not recognize for their economic life and are not recognize if there is a depreciation, whereas the depreciation costs incurred will add to the cost of goods sold. This study uses a domain analysis method using a case study approachin, and then this research use primary and secondary data, namely interview result and documentation of fixed assets. The results showed the owner or manager of UD. Sido Makmur does not know of any accounting standards governing financial reporting, nor does it know what an asset valuation is doing. After depreciation of fixed assets, there are several assets that have expired.