ANALISIS PENCATATAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM PADA ANJAS AKSESORIS

Abstrak

This activity aims to determaine whether the Financial Accounting Standards for Entities, Micro, Small and Medium Enterprises SAK EMKM and the obstacles faced by Anjas Accessories MSMEs. For this reason, an analysis was carried out. This activity uses qualitative activity. The data used in this activity are data primary data obtained directly from the MSMEs such as data from interviews with MSMEs as well as data from information from daily cash in and cash out records. Meanwhile, secondary data is obtained through literature studies of activity that has been carried out in accordance with the topic made in supporting this activity. according to the topic made in supporting this activity. MSMEs Anjas Accessories have not implemented SAK EMKM, due to the lack of understanding of MSME owners in making financial reports according to standardized MSMEs in making financial reports in accordance with accounting standards. This is can be seen in the financial data that has been made that the records made are only related to daily cash inflow and cash outflow records