ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KECAMATAN SAYUNG KABUPATEN DEM AK

Abstract

Discovering how MSMEs in Sayung District  use  the  Accounting  Standards for  Micro, Small and Medium Entities (SAK EMKM) to compile their financial reports is the main objective of this  study.  This study  employed a  mixed-methods approach to  data  analysis. It collected data from MSME players in Sayung District using questionnaires and direct interviews.  A  method  known  as  purposive  sampling  is  used  in  the  sampling  process. This study makes use of one  hundred  pieces  of  data.  According to  the  findings,  most micro, small,  and  medium-sized  enterprises  (MSMEs)  are  confused  about the  meaning of accounting and its documentation.  MSMEs are  still reluctant to  keep  records  because they still think that accounting is not important and  is just a  waste  of time.  The  obstacles for MSME actors in implementing SAK  EMKM are  low  understanding, awareness and also lack of socialization in the field of accounting.