Analysis Of The Application Of Financial Accounting Standards For Small And Medium Micro Entities (SAK EMKM) In Various MSMEs

Abstract

This study aims to determine application of the preparation of financial statements based on Accounting Standards Micro, Small and Medium Entity Finance (SAK EMKM) for Aneka Karya. The type of research used in this research is descriptive qualitative. The results of this study indicate that recording and preparation of financial reports is still simple and not in accordance with SAK EMKM. The application of SAK EMKM to Aneka Karya can have a positive impact, namely it can help business owners understand SAK EMKM and make financial records in accordance with SAK EMKM.