Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Style Hijab (Studi Kasus Pada Kantor Jasa Akuntan Ernima Sukmasari)

Widyastuti, Fitri Wahyu (2025) Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Style Hijab (Studi Kasus Pada Kantor Jasa Akuntan Ernima Sukmasari). Tugas Akhir thesis, Fakultas Bisnis dan Humaniora.

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Abstract

ABSTRACT Preparation of Financial Statements Based on Emkm Sak on Style Hijab (Study at KJA Ernima Sukmasari) Fitri Wahyu Widyastuti 5180111095 The Final Project Report provides background information on preparing financial statements, which is essential for the company. Financial statements serve as tools to assess a business's financial condition and performance. Style Hijab is a medium-sized enterprise engaged in trading (as a supplier) that offers a variety of hijabs. In preparing financial statements, adhering to the appropriate guidelines, specifically the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), is crucial. Following these standards ensures that the owner receives accurate company status information. This study examines the preparation of financial statements based on SAK EMKM for Style Hijab. This research is a case study that employs qualitative data types and qualitative data analysis techniques, focusing on several aspects: designing account codes and names, creating fixed asset lists, preparing initial balance sheets, collecting transaction records, recording transactions in special journals, posting to general ledgers, generating balance sheets, creating adjustment journals, compiling column balances, and finalizing financial statements, including closing journals and post-closing balance sheets. Style Hijab has not prepared regular financial statements or implemented SAK EMKM. The final project report details all stages of financial statement preparation, with the ultimate goal of presenting the income statement and statement of financial position. Keywords: Financial statements, SAK EMKM, Trading Company

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Bisnis dan Humaniora > S1 Akuntansi
Depositing User:	Kaprodi S1 Akuntansi UTY
Date Deposited:	10 Oct 2025 04:41
Last Modified:	10 Oct 2025 04:41
URI:	http://eprints.uty.ac.id/id/eprint/19303

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