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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
JUNAIDI
Universitas Kader Bangsa
Economics, Econometrics & Finance

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APLIKASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM DI KECAMATAN TALANG KELAPA KABUPATEN BANYUASIN Junaidi, Junaidi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 2 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.514 KB) | DOI: 10.35449/jemasi.v15i2.47

Abstract

This study aims to determine the application of accounting to MSMEs and analyze financial statement reporting using the SAK-EMKM approach. The sample used was 35 MSME food traders in Talang Kelapa District, Banyuasin Regency. The data used are primary data with data collection techniques using questionnaires and interviews. The analysis technique used is quantitative descriptive. The estimation results conclude that the application of accounting to UMKM food traders in Talang Kelapa still uses a simple method. MSMEs have not been able to apply the accounting cycle correctly. Of the 35 food traders who were sampled, there were only 2 traders who had applied accounting standards well. An understanding of the application of accounting standards needs to be socialized intensively to MSME traders in Talang Kelapa District.
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