IMPLEMENTASI LAPORAN KEUANGAN USAHA KECIL MENENGAH BERDASARKAN SAK EMKM (Studi Kasus pada UD. Mitra Bayu Ban di Tuban)

YANTI, ENI INDAH (2018) IMPLEMENTASI LAPORAN KEUANGAN USAHA KECIL MENENGAH BERDASARKAN SAK EMKM (Studi Kasus pada UD. Mitra Bayu Ban di Tuban). Other thesis, STIE MALANGKUCECWARA.

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2. ABSTRAK.pdf
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3. SURAT KETERANGAN RISET.pdf
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4. LEMBAR PENGESAHAN.pdf
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5.LEMBAR PERNYATAAN ORISINALITAS.pdf
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6. RIWAYAT HIDUP.pdf
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7. KATA PENGANTAR.pdf
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8. DAFTAR ISI.pdf
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9. DAFTAR TABEL.pdf
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10. BAB I PENDAHULUAN.pdf
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11. BAB II TINJAUAN PUSTAKA.pdf
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12. BAB III METODE PENELITIAN.pdf
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13. BAB IV HASIL PENELITIAN DAN PEMBAHASAN.pdf
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14. BAB V PENUTUP.pdf
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15. DAFTAR PUSTAKA.pdf
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16. LAMPIRAN.pdf
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Abstract

ii IMPLEMENTASI LAPORAN KEUANGAN USAHA KECIL MENENGAH BERDASARKAN SAK EMKM (Studi Kasus pada UD. Mitra Bayu Ban di Tuban) Author: Eni Indah Yanti NPK: A.2013.1.32347 ABSTRAK Laporan keuangan berfungsi sebagai alat untuk menganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan dan kinerja perusahaan, sehingga dapat dijadikan sebagai dasar membuat keputusan-keputusan ekonomi. Penelitian ini ditujukan kepada UKM yang belum memiliki laporan keuangan. Tujuan dari penelitian ini adalah untuk menyusun laporan keuangan sederhana yang dapat membantu dan memudahkan para pemilik UKM dalam membuat laporan keuangan berbasis SAK EMKM. Jenis Penelitian ini adalah Penelitian Kualitatif fengan metode Deskriptif. Penelitian dilakukan untuk mengidentifikasi aktivitas-aktivitas keuangan serta menyusun laporan keuangan berdasarkan SAK EMKM. Penelitian ini merupakan studi kasus dengan obyek penelitian sebuah UKM yang belum menerapkan penyusunan laporan keuangan berbasis SAK EMKM. Pengambilan data dilakukan dengan cara wawancara dan observasi. Penelitian ini menunjukkan bahwa UKM menyusun laporan keuangan masih sangat sederhana dan manual dikarenakan UKM hanya mencatat pemasukan dan pengeluaran guna mendapatkan informasi laba saja. Hasil penyusunan laporan keuangan berdasarkan SAK EMKM berupa neraca dengan total aktiva dan pasivanya di bulan Juni sebesar Rp 494.963.350 dan Maret sebesar Rp 517.279.175, laporan laba rugi bulan Juni sebesar Rp 98.316.240 sedangkan bulan Maret sebesar Rp 38.743.180, dan catatan atas laporan keuangan. Kata kunci : Implementasi Laporan Keuangan, UKM, SAK EMKM. iii IMPLEMENTASI LAPORAN KEUANGAN USAHA KECIL MENENGAH BERDASARKAN SAK EMKM (Studi Kasus pada UD. Mitra Bayu Ban di Tuban) Author: Eni Indah Yanti NPK: A.2013.1.32347 ABSTRACT The financial statement functions as a tool for analyzing financial performance that provides information about the financial position and performance of the company, so it can be the basis for making economic decisions. This study was aimed at small-medium enterprise that did not have any financial statement. The purpose of this research was to compile a simple financial report that could help and facilitate the owners of smallmedium enterprise in making financial statement based on financial accounting standard with micro, small, and medium entity. This type of research was qualitatif research with descriptive method. The research was conducted to identify financial activities and prepare financial statement based on financial accounting standard with micro, small, and medium entity. This study was a case study in which the research object was a small-medium enterprise that has not yet applied the preparation of financial statement based on financial accounting standard with micro, small, medium entity. Data collection was done by interview and observation. This study showed that the small-medium enterprise prepared financial statement very simply and manually because it only recorded income and expenditure in order to obtain profit information only. The results of the preparation of financial statement based on financial accounting standard with micro, small, and medium entity was in a form of balance sheet with total assets and liabilities in June amouted to Rp 494.963.350 and March of Rp 517.279.175, income statemen in June of Rp 98.316.240 while March is Rp 38.743.180, and note to the financial statement Keywords: Implementation of Financial Statement, small-medium enterprise, financial accounting standard with micro, small, and medium entity.

Item Type: Thesis (Other)
Uncontrolled Keywords: Implementasi Laporan Keuangan, UKM, SAK EMKM.
Subjects: Analisa Laporan Keuangan > Implementasi SAK EMKM
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 04:23
Last Modified: 14 Jan 2021 07:00
URI: http://repository.stie-mce.ac.id/id/eprint/238

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