Abstract:This research was conducted at IKM GAZAL MAKMUR, Probolinggo Regency. The purpose of this study is to make it easier for owners to prepare financial statements in accordance with financial accounting standards (SAK-EMKM). The type of research used is a qualitative case study approach. The data was taken by using the interview method, and documentation. The problem that occurs in IKM GAZAL MAKMUR is that financial records have been carried out using a simple method. The recording of cash in and cash out is cons… Show more
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