PENYUSUNAN LAPORAN KEUANGAN UMKM STUDIO KONVEKSI BERDASARKAN SAK-EMKM

Rahayu, Lia Dwi, Akhmad Afnan, S.E., M.Acc. (2025) PENYUSUNAN LAPORAN KEUANGAN UMKM STUDIO KONVEKSI BERDASARKAN SAK-EMKM. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

The purpose of this final assignment is to analyze the financial reporting practices of MSME Studio Convection following the applicable SAK-EMKM standards in Indonesia, and to explore how to prepare financial reports for Studio Convection in line with these standards. The data used in this study is secondary data. The findings indicate that the financial record-keeping and accounting systems employed by MSME Studio Convection are still manual and basic. The recorded transactions fail to provide meaningful information that could assist the business owner in improving operations, as they remain random and unsystematic. The Profit and Loss statement produced by Studio Convection is incomplete, and MSME Studio Convection has yet to prepare a Cash Flow Report. This report is crucial for evaluating the company’s ability to generate cash, meet its short-term obligations, pay dividends, and undertake investments. Additionally, the study revealed that the pricing strategy at MSME Studio Convection needs improvement, as the business has not earned sufficient profit from sales. Based on these findings, the financial reports of Studio Convection, following SAK-EMKM, provide only “sufficient” information.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	Preparation, Financial report of UMKM, SAK EMKM
Subjects:	H Social Sciences > HB Economic Theory P Language and Literature > PD Germanic languages
Divisions:	Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	08 Oct 2025 05:26
Last Modified:	08 Oct 2025 05:30
URI:	http://eprints.uty.ac.id/id/eprint/19204

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