PENERAPAN SAK EMKM PADA PELAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (STUDI KASUS PADA CALISTA MUSIC ACADEMY PALEMBANG)

DIKADANA, CANDA and Daud, Rochmawati and Safitri, Rika Henda (2019) PENERAPAN SAK EMKM PADA PELAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (STUDI KASUS PADA CALISTA MUSIC ACADEMY PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to find out the extent to which Calista Music Academy Palembang have implemented the SAK EMKM in the financial reporting period of 2018 and find out the obstacles faced by the entity in its accounting process. This research is a case study with a comparative descriptive analysis method. Data used in the form of secondary and primary data obtained through interviews and documentation. The results of the study indicate that the entity has not implemented the SAK EMKM in its financial reporting. The entity only presents cash in and out calculations using the cash basis rather than the accrual basis. Constraints experienced by the entity in the accounting process include matters relating to human resource competencies, comprehension and paradigm of the owners about the importance of accounting practices, lack of socialization and training in accounting, have not found the urgency of the entity's need to implement SAK EMKM and the lack of data which supports the process of preparing financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	SAK EMKM, Laporan Keuangan, UMKM
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3645 not found.
Date Deposited:	10 Dec 2019 08:53
Last Modified:	10 Dec 2019 08:53
URI:	http://repository.unsri.ac.id/id/eprint/21156

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