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All Journal Widyagama National Conference on Economics and Business (WNCEB)
H. M Sodik
Universitas Widyagama Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan SAK-EMKM Dalam Pencatatan Dan Pelaporan Keuangan Pada Usaha Mikro Di Kota Batu Zaki Afnan Zein; H. M Sodik; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 3, No 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3931

Abstract

AbstrakEntitas mikro, kecil, dan menengah diharapkan dapat memanfaatkan Standar Akuntansi Keuangan - Entitas Mikro, Kecil, dan Menengah (SAK-EMKM). Studi ini berusaha memahami bagaimana SAK-EMKM diterapkan dan apa tantangan yang dihadapi usaha mikro dalam mendokumentasikan rekening keuangan. Metodologi dalam penelitian ini adalah kualitatif. pengumpulan informasi melalui penyebaran kuesioner langsung kepada pemilik usaha mikro dan pengumpulan data observasi. Temuan penelitian menunjukkan bahwa meskipun pencatatan laporan keuangan masih terbilang sederhana, sebagian besar usaha mikro di Kota Batu sudah mengenal dan menerapkan akuntansi. Namun, masih banyak usaha mikro yang kesulitan menerapkan SAK-EMKM dalam laporan keuangannya, sehingga pelaku usaha tidak mencatat laporan keuangan. sesuai dengan standar.Kata Kunci : SAK-EMKM, Usaha Mikro, Laporan Keuangan, UMKMAbstractFinancial Accounting Standards - Micro, small, and medium-sized entities (SAK-EMKM) are intended to be used by micro, small, and medium-sized entities. The purpose of this study was to determine the application of SAK-EMKM and what obstacles were encountered in recording financial statements in micro-enterprises. This study uses a qualitative approach. Collecting data through observation and distributingdquestionnaires directly to micro business owners. The results of this study indicate that most micro-enterprises in Batu City already know and apply accounting although the recording of financial statements is still relatively simple, but there are still many micro-enterprises that have difficulty implementing SAK-EMKM in their financial statements, so that business actors have not recorded financial statements. according to the standard. Keyword : SAK-EMKM, Micro Enterprises, Financial Reports, MSMEs
Co-Authors INDAH DEWI NURHAYATI Zaki Afnan Zein