Penyusunan Laporan Keuangan Berdasrkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah di Franchise Coffee Shop XYZ

Razak, Bagus Abdul (2025) Penyusunan Laporan Keuangan Berdasrkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah di Franchise Coffee Shop XYZ. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This study aims to design financial statements at Franchise Coffee Shop XYZ in accordance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Franchise Coffee Shop XYZ are currently only in the form of simple records in Microsoft Excel. The recording carried out is only in the form of income and expenses, which are used as a reference for profit and loss. This research method uses qualitative descriptive case studies. The data used are primary and secondary data collected using interviews and documentation techniques. The technical analysis of research data involves collecting, reducing, and presenting data until a conclusion can be drawn. The validity of the data was checked using the triangulation method. The results of this study indicate that Franchise Coffee Shop XYZ has not prepared financial statements since its establishment. In addition, the financial records of Franchise Coffee Shop XYZ are maintained in a simple manner. Some of the factors hindering Franchise Coffee Shop XYZ's implementation of SAK EMKM in its financial statement presentation include limited and inadequate human resources, a lack of understanding of the importance of compiling financial statements, and the absence of financial staff responsible for managing its financial statements. The research findings indicate that Franchise Coffee Shop XYZ maintains relatively simple financial records; therefore, this study assists in preparing financial statements SAK EMKM. The financial statements prepared include the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements. This research contributes to the development of accounting literature and provides a practical contribution by presenting financial statements based on SAK EMKM for Franchise Coffee Shop XYZ

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Financial Statements; Micro, Small, and Macro Financial Accounting Standards; Micro, Small, and Medium Enterprises
Subjects:	Accounting Accounting > Cost Accounting Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Bagus Abdul Razak
Date Deposited:	12 Sep 2025 07:19
Last Modified:	12 Sep 2025 07:19
URI:	https://repository.bakrie.ac.id/id/eprint/12365

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