Athfal, Muhammad Ranca (2022) Pencatatan Akuntansi Pada Toko Tiban Tahun 2022. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Secara umum tidak semua UMKM dapat menyusun laporan keuangan sesuai dengan SAK EMKM. Mengingat pentingnya penyusunan laporan keuangan yang baik untuk keberlangsungan bisnis yang dijalaninya. Mayoritas pencatatan yang dilakukan UMKM berupa pencatatan sederhana yaitu arus kas masuk dan kas keluar saja. Penelitian ini dilaksanakan pada Toko Tiban yang merupakan salah satu UMKM di Kota Tangerang. Berdasarkan penelitian yang dilakukan penulis dapat ditarik kesimpulan bahwa Toko Tiban hanya melakukan pencatatan keuangan sederhana untuk kas masuk dan keluar saja. Oleh karena itu, penulis melakukan pendampingan dalam penyusunan laporan keuangan pada Toko Tiban menggunakan aplikasi Akuntansi UKM. Kedepannya diharapkan dapat membantu UMKM dalam mengetahui kondisi keuangan sesungguhnya. Penulis menggunakan metodologi penelitian kualitatif interpretive dengan teknik pengumpulan data berupa studi kepustakaan, metode observasi, dan metode wawancara./ In general, not all MSMEs can prepare financial reports in accordance with SAK EMKM. Given the importance of preparing good financial statements for the sustainability of the business he is doing. The majority of records made by MSMEs are in the form of simple records, namely cash inflows and cash outflows only. This research was conducted at the Tiban Store which is one of the SMEs in Tangerang City. Based on the research conducted by the author, it can be concluded that the Tiban Store only does simple financial records for incoming and outgoing cash only. Therefore, the authors provide assistance in the preparation of financial statements at the Tiban Store use the Akuntansi UKM. In the future, it is hoped that it can help MSMEs in knowing the real financial condition. The author uses an interpretive qualitative research methodology with data collection techniques in the form of library research, observation methods, and interview methods.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | MSMEs, SAK EMKM, Mentoring, Akuntansi UKM, UMKM, SAK EMKM, Pendampingan, Akuntansi UKM |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Jul 2023 02:21 |
| Last Modified: | 25 Jul 2023 02:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1776 |
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