@thesis{thesis,
		author={Santoso  Devita Natalia},
		title ={Redesain Penerapan Sak Etap Pada Umkm Perajutan Benang Nika Di Surabaya},
		year={2019},
		url={http://repositori.ukdc.ac.id/242/},
		abstract={This study aims to determine the feasibility of the application of SAK-ETAP in micro, small and medium enterprises, knitting Nika Yarn Surabaya. The method used is descriptive qualitative method by analyzing data in the form of UMKM financial records and information retrieval through interviews with the owners of UMKM Yarn Knitting Surabaya. After analyzing the data and information provided by UMKM owners, the researchers began to make financial reports in accordance with SAK ETAP which then obtained a conclusion in this study, especially the benefits derived from applying accounting records appropriately in accordance with SAK ETAP. 
Through interviews conducted, the results obtained informing that MSMEs do not yet have proper accounting records. Business owners do not know the profits derived from the sale. In determining prices, business owners of NIKA Surabaya Knitting Yarn also only use prices that are in accordance with the current market, not based on the capital they have. 
Through this study, researchers began to make a design / design of accounting records in accordance with SAK - ETAP. The steps taken are to collect evidence in the field directly such as identifying reports on purchases, sales, other expenses and cash.
After the required data is complete, the researcher begins to compile the process of
recording the accounting starting from journals, ledgers, balance sheets, income
statements, statements of financial position. 
At the end of this study it was concluded that the application of SAK ETAP is feasible to be applied to UMKM because by applying SAK ETAP, UMKM can benefit in the form of recording more transparent and detailed financial statements, knowing profit and loss and financial position, can be the basis for decision making. The financial statements that have been made by researchers can be a guideline for making financial statements the following year.}
		}