EFEKTIVITAS PENERAPAN AKUNTANSI DI USAHA MIKRO KECIL DAN
MENENGAH
(Studi Kasus di Awan Putih Coffee and Eatery Ungaran)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Presipitasi, Sierra Angelita Charity
Subject
HB Economic Theory
Datestamp
2023-09-04 07:55:05
Abstract :
The survival of UMKM after the pandemic cannot be separated from the discipline of financial management, which makes decisions based on accounting records. This study aims to determine whether UMKM Awan Putih Coffee and Eatery has implemented an accounting system in the process of preparing financial reports or not. This research uses a descriptive qualitative approach. The data collection method was carried out by conducting interviews and observations at the research location.The results of research by researchers show that the implementation of accounting at Awan Putih Coffee and Eatery is in accordance with SAK EMKM.
The survival of UMKM after the pandemic cannot be separated from the discipline of financial management, which makes decisions based on accounting records. This study aims to determine whether UMKM Awan Putih Coffee and Eatery has implemented an accounting system in the process of preparing financial reports or not. This research uses a descriptive qualitative approach. The data collection method was carried out by conducting interviews and observations at the research location.The results of research by researchers show that the implementation of accounting at Awan Putih Coffee and Eatery is in accordance with SAK EMKM.
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