<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_44858" LABEL="Eprints Item" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-07-05T07:04:04Z"><mets:agent TYPE="ORGANIZATION" ROLE="CUSTODIAN"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_44858_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Implementasi Penyusunan dan Penyajian Laporan&#13;
Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengan&#13;
(SAK EMKM)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Budi</mods:namePart><mods:namePart type="family">Nopianto</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini dilakukan untuk mengetahui dan menganalisis pelaporan keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengan ( SAK EMKM). Toko merupakan salah satu UMKM dalam bidang penjualan dengan mengelola keuangan yang dimilikinya dan pendapatan yang diperoleh dari penjualan secara mandiri . Pada SAK EMKM dijelaskan bahwa umkm berhak untuk membuat laporan keuangan dan melaporkan kepada para pemakai laporan. Metode penelitian tugas akhir ini dilakukan dengan cara observasi dan wawancara. Jenis penelitian yang digunakan dalam penulisan Tugas Akhir ialah penelitian deskriptif. Penelitian dilaksanakan Toko Ciaooo Petshop, dari hasil perancangan sistem dan penyusunan laporan keuangan Toko, dapat diketahui total asset per 31 Mai 2022 sebesar Rp. 34.291.563 Penjualan Perbulan Rp. 5.993.000</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2023</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_44858"><mets:rightsMD ID="rights_eprint_44858_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file OWNERID="https://repository.unp.ac.id/id/eprint/44858/1/final_B1_6_BUDI_NOPIANTO_18133016_1363_2024.pdf" MIMETYPE="application/pdf" ID="eprint_44858_89804_1" SIZE="1089582"><mets:FLocat xlink:href="https://repository.unp.ac.id/id/eprint/44858/1/final_B1_6_BUDI_NOPIANTO_18133016_1363_2024.pdf" LOCTYPE="URL" xlink:type="simple"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div ADMID="TMD_eprint_44858" DMDID="DMD_eprint_44858_mods"><mets:fptr FILEID="eprint_44858_document_89804_1"></mets:fptr></mets:div></mets:structMap></mets:mets>