EVALUASI ATAS TINGKAT PENERAPAN SAK EMKM PADA UMKM DI UMKM SILIKI OFFICIAL SHOP KOTA TANGERANG
Abstract
The financial accounting standard of Small Micro and Medium Entities is one of the Financial standards that are set to facilitate SMEs to prepare and present the simple and easy financial statements understanding for investors and creditors to provide financing assistance for SMEs entrepreneurs. This condition has occurred in Siliki Official Shop, it is a bed sheet manufacturing business in Tangerang. Siliki Official Shop has long been established and has adequate business activities, but it has not been able to apply good SAK EMKM. This background that has interested for the Researcher to be researched that is related to the application of SAK EMKM. The SAK EMKM consists of three components, namely financial position statement, income statement, and the notes for the financial statements. The research used qualitative method with descriptive approach type. The research was conducted with four stages: (1) data collection were done by interview, observation, and documentation, (2) data reduction, (3) data presentation, (4) data analysis and drawing conclusion. The research results indicated that the financial statement system in Siliki Official Shop has been recorded in manual and simple ways, because the owner still does not understand to prepare financial statements in accordance with the standards and the time constraints, so it can‟t to prepare financial statements according to the SAK EMKM. The research is also expected to provide information for Siliki Official Shop owner in applying SAK EMKM.
Keywords : SAK EMKM, Financial Statement
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