PAMBUDI, AHMAD HAIKAL (2022) PENYUSUNAN LAPORAN KEUANGAN UMKM KELANA COFFE & STORY BERDASARKAN SAK EMKM. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Kelana Coffe & Story merupakan UMKM yang bergerak di bidang kuliner. Salah satu kendala yang dihadapi Kelana Coffe & Story yaitu belum membuat laporan keuangan berdasarkan SAK EMKM. Tujuan dari penyusunan karya tulis tugas akhir ini adalah untuk mengetahui kendala yang sedang dihadapi dalam menyusun laporan keuangan berdasarkan SAK EMKM. Metode penelitian yang digunakan adalah metode studi kepustakaan untuk data-data terkait teori dan metode wawancara untuk mengumpulkan data-data terkait Kelana Coffe & Story. Setelah data dikumpulkan, lalu dilakukan penyusunan laporan keuangan. Hasil yang didapatkan adalah pada laporan laba rugi, Kelana Coffe & Story mengalami kerugian sebesar Rp20.333.500,00. Hal ini dapat dikatakan hal yang lumrah karena Kelana Coffe & Story merupakan UMKM yang baru didirikan. Pada laporan posisi keuangan, total aset yang dimiliki oleh Kelana Coffe & Story yaitu sebesar Rp20.666.500,00, total liabilitas yang dimiliki Rp0,00 karena Kelana Coffe & Story tidak memiliki kewajiban apapun dan total ekuitas yaitu sebesar Rp20.666.500,00. Diharapkan UMKM Kelana Coffe & Story dapat menyusun laporan keuangannya sendiri berdasarkan SAK EMKM dan dapat mengembangkan bisnisnya lebih besar lagi./Kelana Coffe & Story is an MSMEs engaged in food. One of the problems faced by Kelana Coffe & Story is that Kelana Coffe & Story did not make a financial report. The purpose of writing this final task paper is to know the problem faced by Kelana Coffe & Story to make a financial report based on SAK EMKM. The research method used is the literature study method for data related to the theory collected and interviews to collect the data related to Kelana Coffe & Story. After the data is collected, then financial report is prepared. The obtained result is in income statement, Kelana Coffe & Story has loss Rp20.333.500,00. This is because Kelana Coffe & Story is a newly established MSMEs. In the statement of financial position, total assets owned by Kelana Coffe & Story is Rp20.666.500,00, total liabilities is Rp0,00 because Kelana Coffe & Story does not have any liabilities and the total equity is Rp20.666.500,00. It is expected that Kelana Coffe & Story can make their own financial report and expand their business.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | UMKM, Laporan Keuangan, SAK EMKM, MSMEs, Financial Statements, SAK EMKM |
| 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: | 08 Nov 2022 01:46 |
| Last Modified: | 08 Nov 2022 01:46 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/478 |
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