Safitri, Lia Nur, Akhmad Afnan, S.E., M.Acc. (2023) Peran Kantor Jasa Akuntan ES dalam Implementai Standar Akuntansi Keuangan Entitas, Mikro, Kecil, dan Menengah untuk UMKM PT BSD. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
Micro, Small and Medium Enterprises (MSMEs) play a very important role as one of the drivers of the economy in Indonesia. In their development, MSMEs experienced several obstacles, one of which was the lack of ability of MSMEs to prepare financial reports in accordance with accounting standards in Indonesia. The problem discussed in this final assignment concerns the inability of PT BSD MSMEs in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), and the overall application of the accrual basis. Due to these problems, the role of the Ernima Sukmasari Accounting Services Office (KJA ES) is really needed to help implement SAK EMKM in preparing PT BSD's financial reports and implementing the accrual basis. Implementation of SAK EMKM by presenting financial reports consisting of three components, namely profit and loss reports, financial position reports, and notes to financial reports. However, PT BSD experiences very rapid development in each period, so KJA ES equips PT BSD by providing additional reports on changes in equity and cash flow to make it easier when the SAK EMKM transition to Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) will be carried out.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Micro, Small and Medium Enterprises (MSMEs) play a very important role as one of the drivers of the economy in Indonesia. In their development, MSMEs experienced several obstacles, one of which was the lack of ability of MSMEs to prepare financial reports in accordance with accounting standards in Indonesia. The problem discussed in this final assignment concerns the inability of PT BSD MSMEs in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), and the overall application of the accrual basis. Due to these problems, the role of the Ernima Sukmasari Accounting Services Office (KJA ES) is really needed to help implement SAK EMKM in preparing PT BSD's financial reports and implementing the accrual basis. Implementation of SAK EMKM by presenting financial reports consisting of three components, namely profit and loss reports, financial position reports, and notes to financial reports. However, PT BSD experiences very rapid development in each period, so KJA ES equips PT BSD by providing additional reports on changes in equity and cash flow to make it easier when the SAK EMKM transition to Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) will be carried out. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 26 Oct 2023 06:34 |
| Last Modified: | 26 Oct 2023 06:47 |
| URI: | http://eprints.uty.ac.id/id/eprint/14095 |
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