Albert D, Rahul May Kardo (2022) Pengakuan Pendapatan dan Pencatatan Laporan Keuangan UMKM TivaSgan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui penerapan pengakuan pendapatan dan pencatatan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada Usaha Mikro, Kecil dan Menegah (UMKM) TivaSgan. Teknik yang digunakan dalam melakukan tinjauan yaitu dengan membandingkan antara teori dengan praktik yang dilakukan oleh UMKM TivaSgan. Pengumpulan data dilakukan dengan metode wawancara, studi kepustakaan, dan observasi. Berdasarkan penelitian dapat disimpulkan bahwa secara UMKM ini belum melakukan pencatatan laporan keuangan dan pengakuan pendapatan sesuai dengan SAK EMKM, akan tetapi penulis telah membantu UMKM tersebut dengan membuatkan laporan keuangan sesuai SAK EMKM sehingga pengakuan pendapatan UMKM TivaSgan sesuai dengan SAK EMKM yang berlaku./ This study aims to determine the application of revenue recognition and recording of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in TivaSgan Micro, Small and Medium Enterprises (MSMEs). The technique used in conducting the review is to compare the theory with the practice carried out by TivaSgan SMEs. Data was collected by interview, literature study, and observation. Based on the research, it can be concluded that these MSMEs have not recorded financial statements and revenue recognition in accordance with SAK EMKM, but the author has helped MSMEs by making financial reports according to SAK EMKM so that revenue recognition for TivaSgan MSMEs is in accordance with the applicable SAK EMKM..
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | MSMEs, SAK EMKM, Financial Statements, UMKM, SAK EMKM, Laporan Keuangan |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Jul 2023 02:26 |
| Last Modified: | 25 Jul 2023 02:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1777 |
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