<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_43281" LABEL="Eprints Item" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/"><mets:metsHdr CREATEDATE="2026-06-04T03:55:40Z"><mets:agent TYPE="ORGANIZATION" ROLE="CUSTODIAN"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_43281_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Penyusunan Laporan Keuangan pada Zahlan Serba 35 Berdasarkan Standar Akuntansi Entitas Mikro, Kecil dan                                      Menengah (SAK EMKM)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Suci Maulina</mods:namePart><mods:namePart type="family">Sari</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) merupakan standar keuangan yang dikeluarkan Ikatan Akuntansi Indonesia (IAI) untuk mempermudah penyusunan laporan pada UMKM dan dapat mempermudah dalam mengajukan kredit modal pada lembaga keuangan. Zahlan Serba 35 merupakan salah satu UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Penelitian ini dilakukan untuk mengetahui dan menyusun laporan keuangan berbasis SAK EMKM pada Zahlan Serba 35. Penelitian ini menggunakan jenis penelitian kualitafif dengan jenis pendekatan deskriptif. Dalam melakukan penelitian dilakukan pengumpulan data dengan cara wawancara dan observasi. Hasil penelitian menunjukkan bahwa Zahlan Serba 35 memperoleh keuntungan sebesar Rp 94.063.338.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2022</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_43281"><mets:rightsMD ID="rights_eprint_43281_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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