IMPLEMENTASI STANDAR AKUNTANSI ENTITAS MIKRO, KECIL, MENENGAH (SAK EMKM) TERHADAP PELAKU UMKM

STUDI KASUS: PEDAGANG KAKI LIMA DI KABUPATEN MADIUN

Abstract

The aim to be achieved by conducting this research is to find out the extent to which MSMEs in Madiun Regency implement the Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research is a qualitative research by obtaining data directly from 10 MSME actors in Madiun Regency and 1 employee from the Madiun Regency Trade, Cooperative and MSME Service. This is done in order to obtain information regarding the government's role in providing facilities to MSME actors and to obtain direct information regarding the implementation of the SAK EMKM system from MSME actors. Based on the results of research that has been conducted, MSME players have not yet implemented SAK EMKM due to a lack of knowledge and understanding of accounting. This is because MSME players feel burdened and only focus on the turnover they get and turning the turnover back into business capital. However, after making observations to obtain information from the government side, there is no government program that specifically discusses socialization regarding the importance of accounting standards used to develop the businesses of MSME players. Until now, the government has only formed small associations or groups whose members are MSME actors in Madiun Regency. It is hoped that the existence of this research can become a basis for evaluation for the government in providing outreach regarding the importance of accounting standards and providing special training for MSMEs in Madiun Regency