Tesis

Analisis perumusan dan penerapan sistem akuntansi berbasis sak emkm (studi kasus pada distro bin ambon) / Zulhamdani Rizky Lating

Abstrak
Business actors must understand that one aspect that is considered in making decisions is financial statements. The financial report describes how the current condition of MSMEs is. The purpose of this study is to describe the current condition of SMEs and the obstacles they face. This research is a qualitative research. The collection was done by interview observation and documentation in the distribution of Bin Ambon. The results of the study indicate that the condition of the Bin Ambon distribution does not have an accounting system that is in accordance with the standard that has been set namely SAK EMKM. The required accounting system consists of a classifier of account numbers balance sheets journals ledgers financial statements consisting of statements of financial position income statements and also notes on financial statements that refer to SAK EMKM.

Informasi Detail

DDC

Rt 657.7 LAT a

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2022.

Deskripsi Fisik

xiii, 48 lembar : ilus. ; 30 cm

Bahasa

Indonesia

No Reg

00262/RT/23

Edisi

Tesis (Pascasarjana)--Universitas Negeri Malang. 2022

Subjek

1. AKUNTANSI, SISTEM
2. ACCOUNTING, SYSTEM

Pembimbing

1. Dr. Nurika Restuningdiah, S.e., M.si., Ak, Ca;2. Dr. Puji Handayati, S.e.ak, M.m.

Lampiran Berkas