EFEKTIVITAS PENERAPAN AKUNTANSI DI USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus di Awan Putih Coffee and Eatery Ungaran)

Presipitasi, Sierra Angelita Charity (2023) EFEKTIVITAS PENERAPAN AKUNTANSI DI USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus di Awan Putih Coffee and Eatery Ungaran). Other thesis, STIE BANK BPD JATENG.

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Abstract

The survival of UMKM after the pandemic cannot be separated from the discipline of financial management, which makes decisions based on accounting records. This study aims to determine whether UMKM Awan Putih Coffee and Eatery has implemented an accounting system in the process of preparing financial reports or not. This research uses a descriptive qualitative approach. The data collection method was carried out by conducting interviews and observations at the research location.The results of research by researchers show that the implementation of accounting at Awan Putih Coffee and Eatery is in accordance with SAK EMKM.

Item Type: Thesis (Other)
Additional Information: ertahannya UMKM pasca pandemi ini tidak lepas dari disiplinnya manajemen pengelolaan keuangan yang mengambil keputusan berdasarkan catatan akuntansi. Penelitian ini bertujuan untuk mengetahui apakah UMKM Awan Putih Coffee and Eatery telah menerapkan sistem akuntansi dalam proses pembuatan laporan keuangan atau tidak. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Metode pengumpulan data dilakukan dengan melakukan wawancara dan observasi di lokasi penelitian. Hasil penelitian ke peneliti bahwa penerapan akuntansi pada Awan Putih Coffee and Eatery sesuai dengan SAK EMKM.
Uncontrolled Keywords: accountancy, UMKM, SAK EMKM
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 04 Sep 2023 07:55
Last Modified: 04 Sep 2023 07:55
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1402

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