EVALUASI PENYUSUNAN LAPORAN KEUANGAN PADA PERUSAHAAN JASA DAN KONSULTASI TAHUN 2024 BERDASARKAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) (STUDI KASUS PADA CV KAG)

Widiastuti, Niken, Yuni Putri Yustisi, S.Ak., M.Sc. (2025) EVALUASI PENYUSUNAN LAPORAN KEUANGAN PADA PERUSAHAAN JASA DAN KONSULTASI TAHUN 2024 BERDASARKAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) (STUDI KASUS PADA CV KAG). Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final report outlines the process of preparing financial statements for CV KAG in 2024, a UMKM that provides services in construction, non-construction, and consulting. The purpose of this report is to evaluate the alignment of the financial statement presentation with the provisions of SAK EMKM and to offer recommendations for improving the quality of the financial information generated. This evaluation is crucial to ensure that the financial statements provide reliable and relevant information for both internal and external stakeholders, informing their decision-making. The research method used is a qualitative descriptive approach, with primary data gathered through observation and direct interviews with relevant parties during internship activities. Secondary data were collected from official documents, such as financial statements and transaction records, as well as additional information from related institutions. The evaluation reveals that the financial statement preparation at CV KAG does not fully adhere to SAK EMKM standards. Issues identified include incorrect recording methods, inconsistencies in item recognition within the financial statements, and missing information. Therefore, it is essential to improve the understanding of financial statement preparation in line with applicable standards. This enhancement can be achieved through active participation in socialization activities, training, or technical guidance organized by accounting professional associations.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: UMKM, Financial Statements, SAK EMKM, Evaluation of Financial Statement Preparation
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 08 Oct 2025 06:49
Last Modified: 08 Oct 2025 06:49
URI: http://eprints.uty.ac.id/id/eprint/19216

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