PENERAPAN AKUNTANSI PADA UMKM KERUPUK GURAMI DI DESA HARJOSARI LOR BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH
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Institusion
Politeknik Harapan Bersama
Author
FAA'IQOH, ELOK
Subject
HB Economic Theory
Datestamp
2023-09-05 06:31:29
Abstract :
MSMEs are one of the supporting factors in helping the economy in Indonesia. However, in according their financial reports, there are still many who have not implemented SAK EMKM. SAK EMKM was issued to make it essier for MSME record financial reports, one of which is Kerupuk Gurami MSME. This study aims to determine the application of SAK EMKM to the financial reports owned by MSME. The research method use is a qualitative descriptive method. Data collection techniques are observation, interviews, documentations and literature study. The result of the research obtained are that Kerupuk Gurami MSME have not implemented SAK EMKM in their statements. The application of SAK EMKM to financial reports will produce reports quality and informative finance.
MSMEs are one of the supporting factors in helping the economy in Indonesia. However, in according their financial reports, there are still many who have not implemented SAK EMKM. SAK EMKM was issued to make it essier for MSME record financial reports, one of which is Kerupuk Gurami MSME. This study aims to determine the application of SAK EMKM to the financial reports owned by MSME. The research method use is a qualitative descriptive method. Data collection techniques are observation, interviews, documentations and literature study. The result of the research obtained are that Kerupuk Gurami MSME have not implemented SAK EMKM in their statements. The application of SAK EMKM to financial reports will produce reports quality and informative finance.
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