PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (Studi Kasus Pada UMKM Bromo Semeru Kota Batu)
| Main Author: | Pangesti, Intan Raka |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/60949/43/PENDAHULUAN.pdf http://eprints.umm.ac.id/60949/2/BAB%20I.pdf http://eprints.umm.ac.id/60949/3/BAB%20II.pdf http://eprints.umm.ac.id/60949/4/BAB%20III.pdf http://eprints.umm.ac.id/60949/5/BAB%20IV.pdf http://eprints.umm.ac.id/60949/6/BAB%20V.pdf http://eprints.umm.ac.id/60949/ |
Daftar Isi:
- Background on the existence of SAK EMKM because MSMEs face obstacles in preparing financial reports based on SAK ETAP. The purpose of this research was to analyze the application of SAK EMKM in Bromo Semeru, Batu City. This type of research is descriptive. The data used are primary and secondary data with interview and documentation techniques. The conclusion of this research is the owner of Bromo Semeru Kota Batu hasn’t applied the SAK EMKM, this is due to the absence of financial statements in accordance with accounting standards because they don’t have knowledge about how to prepare financial statements and the owner does not ask employees to prepare financial statements in accordance with SAK EMKM. Another obstacle is that the finance department employees also do not have an understanding related to the process of preparing financial statements.