Analisis penyusunan laporan keuangan UMKM berbasis SAK EMKM
Study kasus UMKM di Desa Kedok Kecamatan Turen Kab. Malang
Abstract
SAK EMKM, Commonly known as the Financial Accounting Standarts for Micro, Small, and Medium-sized Entities, is the result of an evaluation conducted by the Indonesian Institute of Accountans (IAI) regarding the Financial Accounting Standarts for Entities Without Public Accountability (SAK ETAP). SAK EMKM specifically regulates components of financial reports, including the statements. In this research, a qualitative approach was employed, utilizing techniques such as interviews and observations. Based on the research conducted among Micro, Small, and Medium-sized Enterprises (MSMEs) in the village of Kedok, Kec. Turen it is evident that the financial repost prepared by these MSMEs are still basic and do not align with SAK EMKM. This is primarily due to the fact that the owners of these MSMEs have not yet fully grasped the specific financial reprting standards designed for MSMEs.
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References
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