ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) Studi Kasus pada Industri Pisang Sale PO. Sari Rasa

ulfa, mustika aulia (2021) ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) Studi Kasus pada Industri Pisang Sale PO. Sari Rasa. S1 thesis, akuntansi.

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Abstract

Abstract This study aims to determine how the preparation of SAK EMKM-based financial statements for Micro, Small and Medium Enterprises (MSMEs) for sale PO banana products. Sari Rasa in Muara Bungo Regency, and to find out the obstacles in the preparation of SAK EMKM-based financial reports for Micro, Small and Medium Enterprises (MSMEs) for sale banana products PO. Sari Rasa in Muara Bungo Regency. The object of this research is the UMKM for Sale Banana Products in Muara Bungo, to be precise the UMKM in Purwo Bakhti Village, Bathin III District, namely PO. Sari Rasa. In analyzing this research, it was carried out by reducing data, presenting data, and drawing conclusions. The results showed that, UMKM PO. Sari Rasa did not record her business financial statements in accordance with SAK EMKM. And, there are two factors that influence the PO UMKM. Sari Rasa does not make financial reports based on SAK EMKM, namely. These internal factors are factors that come from within the UMKM, while external factors are the absence of supervision from interested parties on the financial statements of MSMEs (stakeholders), namely from the government, related institutions and regulators. Keywords: Reports, SAK EMKM, and UMKM

Type:	Thesis (S1)
Subjects:	L Education > L Education (General)
Depositing User:	MUSTIKA AULIA ULFA
Date Deposited:	18 Jun 2021 03:17
Last Modified:	18 Jun 2021 03:17
URI:	https://repository.unja.ac.id/id/eprint/20928

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