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

STUDI KASUS: PEDAGANG KAKI LIMA DI KABUPATEN MADIUN

Authors

  • Mohamad Afrizal Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.46306/ncabet.v3i1.106

Keywords:

role of government, MSMEs, SAK EMKM

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

References

Ahmad Sholikin dan Ade Setiawan, 2. K. (n.d.).

Al, A. e. Buku Metode Penelitian Kualitatif & Kuantitatif. hal. 163.

Al, H. A. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif. CV Pustaka Ilmu Group, 2020: hal. 160.

Ari Nuvita Sari, d. (2019). Implementasi SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM). Internasional Journal of Socialscience and Bussinnes, vol. 3, no. 3 , 344.

Ari Nuvita Sari, d. (2019). Implementasi SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM). Ari Nuvita Sari, dkk. 2019 Implementasi SAK EInternasional Journal of Socialscience and Bussinnes, vol. 3, no. 3 , 344.

dkk, A. N. (2014). Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan PSAK No. 45 pada Panti Sosial Tresna Werdha Hana. Jurnal EMBA, Vol. 2, No. 2 , 811.

dkk, N. S. (2018). Pemahaman Pelaku UMKM Terhadap UMKM Survey pada UMKM yang terdaftar dinas koperasi dan UKM Kota Pekan baru. Akuntansi Dewantara vol.2, no.2 , 197.

Hatta, F. E. (2020). Akuntansi Keuangan Menurut Para Ahli.

Herdiyansah, H. (2012). Metodologi Penelitian Kualitatif Untuk Ilmu-Ilmu Sosial. Jakarta: Selemba Humanika.

Kawasati, R. (n.d.). Teknik Pengumpulan Data Metode Kualitatif. Sekolah Tinggi Agama Islam Negeri (STAIN) Serang (STAIN) Serang 4 , no.3 (n.d.).

Niode, I. Y. (2009). Sektor UMKM di Indonesia. Jurnal Ekonomi dan Bisnis, vol. 2, no.1 , 4-5.

Others, H. A. (2020). Buku Metode Penelitian Kualitatif & kuantitatif. CV Pustaka Ilmu Group: hal. 137.

Purba, M. A. (2019). Analisis Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM di Kota Batam. Jurnal Akuntansi Barelang, vol. 3, no.2 , 57.

Putra, A. H. (2016). Peran UMKM dalam Pembangunan dan Kesejahteraan Masyarakat kabupaten Blora. Jurnal Analisa Sosiologi , 44.

Downloads

Published

2024-03-15

How to Cite

Afrizal, M. . (2024). IMPLEMENTASI STANDAR AKUNTANSI ENTITAS MIKRO, KECIL, MENENGAH (SAK EMKM) TERHADAP PELAKU UMKM: STUDI KASUS: PEDAGANG KAKI LIMA DI KABUPATEN MADIUN. National Conference on Applied Business, Education, &Amp; Technology (NCABET), 3(1), 64–74. https://doi.org/10.46306/ncabet.v3i1.106