<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" LABEL="Eprints Item" OBJID="eprint_46308" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-14T22:35:53Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46308_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Penyusunan Laporan Keuangan pada Oxeena Cat Shop</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Muhammad Mukhsin</mods:namePart><mods:namePart type="family">Tanjung</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk mengetahui proses penyusunan laporan keuangan pada Oxeena Cat Shop yang merupakan usaha kecil di bidang penjualan kebutuhan hewan peliharaan. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap transaksi keuangan bulan Maret 2025. Hasil penelitian menunjukkan bahwa Oxeena Cat Shop belum memiliki sistem pencatatan keuangan yang terstruktur. Melalui penerapan Standar Akuntansi Keuangan Entitas Privat (SAK EP), penulis berhasil menyusun laporan keuangan yang terdiri dari laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan, dan laporan arus kas. Berdasarkan hasil penyusunan, diketahui bahwa Oxeena Cat Shop memperoleh laba bersih sebesar Rp2.232.236 pada periode Maret 2025.</mods:abstract><mods:classification authority="lcc">L Education (General)</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025-09-16</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntasi D3 SV UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46308"><mets:rightsMD ID="rights_eprint_46308_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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