<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_46613" 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="2026-08-22T11:56:04Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46613_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Toko Baju Matahari</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Siti</mods:namePart><mods:namePart type="family">Muharromaini</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menyusun laoran keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Toko baju Matahari. Penelitian ini dilakukan dengan pendekatan deskriptif dengan pendekatan kuanntitatif mengenai : membuat kode dan nama akun, membuat daftar aset tetap, menyusun neraca saldo awal, mencatat data transaksi, mencatat transaksi ke jurnal penerimaan dan pengeluaran kas, memposting ke buku besar, membuat neraca saldo, membuat jurnal penyesuaian, membuat neraca saldo setelah penyesuian, dan membuat laporan keuangan. Data yang digunakan dalan penelitian ini diperoleh dari observasi, wawancara, studi pustaka, dan dokumentasi. Pada hasil penelitian membuktikan bahwa Toko baju Matahari dalam penyusunan laporan keuangannya masih sangat sederhana dan tidak sesuai dengan standar akuntansi yang berlaku.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</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_46613"><mets:rightsMD ID="rights_eprint_46613_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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