Date: 08-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

MENGUNGKAP PERMASALAHAN PENYAJIAN LAPORAN KEUANGAN UMKM SESUAI SAK-EMKM (Studi Kasus Pada UMKM Dymas Kabupaten Magetan)

Detail
Author Lilla Hayuning Nurvita Sari
Category Akuntansi Keuangan dan Auditing

Abstract

Micro, small and medium enterprises deserve more attention by the government because it is able to absorb a lot of labor. Micro, small and medium enterprises have better performance in absorbing productive labor and able to live whether many large businesses. Therefore, Micro, small and medium enterprises need to prepare financial statements that are in accordance with IFRS. Financial reports are one of the tools that can measure, view and provide information and decisions on large and small companies such as Micro, small and medium enterprises. For make easier of producer in the Micro, small and medium enterprises, the Indonesian accountant association as an accounting forum issues and authorizes a guideline namely financial accounting standard on Micro, small and medium enterprises which is shown to entities that do not or have not been able to meet the accounting requirements set out in IFRS. Financial accounting standard on Micro, small and medium enterprises is guided by Law No. 20 of 2008 concerning Micro, Small and Medium Enterprises. The purpose of this research to find out the understanding of business activity unit “Dymas” about Financial accounting standard on Micro, small and medium enterprises and to understand how its application in business activity unit ”Dymas”. This research uses a qualitative descriptive method with primary and secondary data sources. The results showed that business activity unit “Dymas” did not understand about financial accounting standard on Micro, small and medium enterprises and also did not set financial statements that were in accordance Financial accounting standard on Micro, small and medium enterprises. This can be seen from the results of the interviews that have been conducted.