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Analisis Laporan Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Brondong Ketan Di Kecamatan Panggul Dengan Pendekatan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sakemkm)

Author

Listed:
  • Damayanti, Priska Rosita
  • Pramudita, Thalita Elsa
  • Sari, Indah Novita

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) adalah usaha yang memiliki pemilik dan pengelola yang sama, modal disediakan oleh seorang pemilik atau sekelompok kecil pemilik modal. Penelitian ini mengkaji Usaha Mikro Kecil Menengah (UMKM) Brondong Ketan di Kecamatan Panggul. Penelitian ini menggunakan penelitian kualitatif dengan tipe deskriptif. Pengumpulan data dalam penelitian diperoleh melalui wawancara dan observasi. Berdasarkan hasil penelitian, peneliti Industri Brondong Ketan dapat menyimpulkan bahwa laporan keuangan yang dibuat oleh Usaha Mikro Kecil dan Menengah (UMKM) belum sesuai dengan Standar Akuntansi Keuangan Keuangan Mikro, Kecil dan Menengah. Standar Akuntansi (SAKEMKM). Industri Brondong Ketan hanya membuat pencatatan keuangan berupa pencatatan pembelian bahan baku, penjualan, gaji karyawan, dan biaya lainnya.

Suggested Citation

  • Damayanti, Priska Rosita & Pramudita, Thalita Elsa & Sari, Indah Novita, 2023. "Analisis Laporan Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Brondong Ketan Di Kecamatan Panggul Dengan Pendekatan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sakemkm)," OSF Preprints sm8wq, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:sm8wq
    DOI: 10.31219/osf.io/sm8wq
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