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All Journal CARADDE: Jurnal Pengabdian Kepada Masyarakat Awang Long Law Review Jurnal Akuntansi Universitas Muhammadiyah Kupang SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Salasika Jurnal farmasi UIN Alauddin Makassar Al-Buhuts (e-journal) SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Pengabdian Masyarakat
Suryaningsi
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Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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HAMBATAN UMKM DI KOTA KUPANG BELUM MENERAPKAN SAK EMKM Suryaningsi; Sari, Deanita
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5648

Abstract

The purpose of this study is to determine what obstacles are faced or felt by MSME actors in using SAK EMKM. Based on the results of observations, most MSME actors in Kupang City still prepare financial reports without using SAK EMKM. This qualitative research uses qualitative methods with descriptive data collection methods, namely in-depth interviews and interactive observations. In addition, the data analysis method used is narrative analysis. The results of the research found several obstacles, namely that MSME actors did not know about accounting and what SAK EMKM was, lack of socialization carried out by the Cooperative and SME Service regarding accounting knowledge and SAK EMKM, MSME actors felt that accounting was very difficult, the human resources they had were inadequate and not competent, There is no time to make or present correct bookkeeping, MSMEs have difficulty and do not know who to contact to learn or help make good financial reports, MSMEs think that the simple bookkeeping that has been done is already included in the form of a financial report , and there is a perception that it is better to carry out bookkeeping or recording using a method that is simple and easier to understand while not affecting the sustainability of the business being run.
Co-Authors Ahmad, Fakhrul Mubarak Alya Ariyani Apriana, Dhea Resky Ardina Deanita Sari Dernayun Endang Herliah Ferniati Inggrat, Intan Wahid Jawatir Pardosi K., Iriyani Karimuna, Siti Rabbani Lahata, Astrid Pratiwi Maddeppungeng, Nurul Muhlisah Muhammad Ikbal Naurah Nazifah Haery Nur Asikin Pattinasarany, Merlyn Vitaloka Ratih Wirapuspita Wisnuwardani Setiawang, Moh Resa Sri Muliani, Sri Sulaiman Tappo, Liberthy Mendila THARUNA QALIS MULA Tiara, Intan Venna Puspita Sari Wahyuddin, Munifah