Arifin, Zanwar and , Mahameru Rosy Rochmatullah, SE, M.Si (2026) Analisis Penerapan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (UMKM) Studi Kasus Pada Usaha Telur Asin Dua A. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the application of accounting practices at the Telur Dua A MSME, specifically in transaction recording, inventory management, the separation of business and personal finances, and the challenges of preparing financial statements in accordance with SAK EMKM. The study employs a qualitative approach using a case study design. Data was collected through observation, in-depth interviews with the business owner, the financial manager, and the inventory manager, as well as documentation of invoices, cash records, and transaction evidence from November 2025. The research findings indicate that financial recording has been conducted in a simplified manner through summaries of sales, purchases, operational expenses, accounts payable, accounts receivable, and inventory; however, it has not yet been fully structured in accordance with SAK EMKM principles. The financial statements indicate the business is in a profitable, liquid, and stable condition with a net profit of Rp820,000 and a closing cash balance of Rp5,400,000. Major challenges include limited accounting knowledge, insufficiently detailed inventory records, incomplete transaction evidence, and time constraints in administrative management. This study recommends more systematic daily record-keeping to ensure financial information is accurate, measurable, and useful for decision-making.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | MSME Accounting; Financial Statements; SAK EMKM; Telur Dua A. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic Development > UMKM H Social Sciences > HF Commerce > Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ZANWAR ARIFIN |
| Date Deposited: | 19 May 2026 01:01 |
| Last Modified: | 19 May 2026 01:01 |
| URI: | http://eprints.ums.ac.id/id/eprint/145648 |
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