Application of Financial Accounting Standards for Micro, Small and Medio Enterprises Basedon SAK EMKM in MSMEs Tempe Chips in Suka Damai Village

Abstract

This research aims to determine the implementation of accounting based on SAK EMKM among Tempe Chips MSMEs in Suka Damai Village. The method used by researchers is a qualitative method with a descriptive approach in the form of case studies. The data used are primary data and secondary data obtained through interview and documentation techniques from MSME actors in Suka Damai Village. Based on the results of this research, it shows that the Tempe Chip MSMEs in Suka Damai Village apply Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in their financial reports. This is because they do not know and understand SAK EMKM, have never made financial reports that are guided by financial accounting standards, and do not have special employees to maintain bookkeeping. So, the bookkeeping that is done is still very simple using the cash basic method.