Salim, Andi Sultan (2022) Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Penyusunan Laporan Keuangan Inka Dental Clinic. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian pada Inka Dental Clinic dilakukan penulis dengan tujuan untuk mengetahui kondisi pencatatan dan penyusunan laporan keuangan Inka Dental Clinic dan permasalahannya sehingga penulis dapat menyusun laporan keuangan berdasarkan SAK EMKM. Metode yang penulis gunakan dalam pengumpulan data adalah metode kepustakaan, wawancara, dan dokumentasi. Hasil penelitian yang penulis lakukan menunjukkan bahwa Inka Dental Clinic belum cakap untuk menerapkan SAK EMKM dalam menyusun laporan keuangan karena pencatatan transaksi yang sederhana dengan hanya mencatat kas masuk dan kas keluar serta waktu terjadinya transaksi yang belum jelas. Hal ini dikarenakan kendala yang dialami pelaku UMKM dalam menyusun laporan keuangan yaitu kurangnya pengetahuan terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Maka dari itu, penulis berharap dengan adanya penelitian ini dapat membantu UMKM dalam menyusun laporan keuangan sehingga keberhasilan usaha mereka dimasa depan akan meningkat. / The research at Inka Dental Clinic was carried out by the author with the aim of knowing the conditions of recording and compiling financial statements of Inka Dental Clinic and the problems so that the authors could prepare financial reports based on SAK EMKM. The method that the author uses in data collection is the method of literature, interviews, and documentation. The results of the research that the author did show that Inka Dental Clinic is not capable of implementing SAK EMKM in compiling financial reports because the recording of transactions is very simple by only recording cash in and cash out and the timing of transactions is not yet clear. This is due to the constraints experienced by MSME Person-in-Charge in compiling their financial reports, namely the lack of knowledge of the preparation of financial reports based on SAK EMKM. Therefore, the authors hope that this research can help MSMEs in compiling financial reports so that the success of their business in the future will increase.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | UMKM, Laporan Keuangan, SAK EMKM MSME, Financial Statements, SAK EMKM |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting 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: | 09 Nov 2022 03:48 |
| Last Modified: | 09 Nov 2022 03:48 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/513 |
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