<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_46942" 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="2026-08-28T01:15:10Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46942_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Penyusunan Laporan Keuangan pada Situ Koffie Padang.</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Lauchia</mods:namePart><mods:namePart type="family">Viandra</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk membantu pembuatan penyusunan laporan keuangan pada Situ Koffie sesuai dengan SAK EMKM. Penelitian ini menggunakan data keuangan Situ Koffie dibulan Januari 2025. Bentuk penelitian yang digunakan adalah metode kualitatif, serta wawancara dengan pemilik usaha. Teknik analisis yang digunakan adalah pendekatan kualitatif deskriptif dengan metode content analysis dan gap analysis. Penelitian ini menunjukkan bahwa penerapan SAK EMKM pada UMKM seperti Situ Koffie Padang bukan hanya sebuah kewajiban normative, tetapi merupakan kebutuhan strategis guna mendukung pertumbuhan dan keberlanjutan usaha dalam jangka panjang.</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;Akutansi D3 UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46942"><mets:rightsMD ID="rights_eprint_46942_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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