Penerapan Pencatatan Akuntansi Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil Menengah Pada UMKM (Studi Kasus Usaha Kain Tenun Ikat Indigo Desa Boradho Langa Kabupaten Ngada)

MUGI, Veronika Pignateli (2024) Penerapan Pencatatan Akuntansi Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil Menengah Pada UMKM (Studi Kasus Usaha Kain Tenun Ikat Indigo Desa Boradho Langa Kabupaten Ngada). Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Veronika Piganteli Mugi, NIM 33120114; with the thesis title "Implementation of Accounting Records Based on Financial Accounting Standards for Micro, Small and Medium Entities in MSMEs (Case Study of Ikat Woven Fabric Business in Langa Boradho Village Ngada Regency)” under the guidance of Mrs. Dr. Yolinda Yanti Sonbay, SE., M. Sc as supervisor I and Mr. Alfons Rodriques Suninono, SE., M. AK as supervisor II. The problem formulation raised in this research is How is the implementation of accounting records for MSMEs in Langa Boradho Village, Ngada Regency based on EMKM Financial Accounting Standards? The aim of this research is to determine the implementation of accounting records in MSMEs in Langa Boradho Village, Ngada Regency based on EMKM Financial Accounting Standards. The type of data used in this research consists of primary data and secondary data. Data collection methods include interviews and documentation. Data analysis was carried out using qualitative descriptive techniques The results of the research show that accounting records for micro, small and medium enterprises (MSMEs) in Ikat weaving, Langa Boradho Village, Ngada Regency, are not yet in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), due to a lack of knowledge about accounting records and a lack of socialization regarding SAK EMKM. From the conclusions above, the suggestion addressed by the author is that for ikat woven fabric businesses, it is hoped that they will carry out records in accordance with SAK EMKM. So that they can find out annual profits and losses and can know the performance and financial position more accurately so that they can be used as a basis or reference for make future decisions.

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