IMPLEMENTASI SAK EMKM PADA WORKSHOP ULIEN GYPSUM YOGYAKARTA

M. Ulin Nuha, NIM.: 15840038 (2022) IMPLEMENTASI SAK EMKM PADA WORKSHOP ULIEN GYPSUM YOGYAKARTA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research was conducted at the Ulien Gypsum Workshop which is one of the SMEs in the Special Region of Yogyakarta. The purpose of the research is the application of the preparation of financial reports based on the Financial Accounting Guidelines for Micro, Small and Medium Entities (SAK EMKM) at the Ulien Gypsum Workshop. The type of research used in this research is to use a descriptive approach and use interviews, observation and documentation to the owner of the Ulien Gypsum Workshop. The results of the study concluded that the Ulien Gypsum Workshop did not have adequate records. In carrying out activities, the owner only records transactions. Research on financial statements in accordance with SAK EMKM for Ulien Gypsum Workshop consisting of profit and loss statements, statements of financial position and notes to financial statements (CaLK) on January 1, 2021 – December 31, 2021.

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