Analysis Of Accounting Understanding And Dissemination Of Financial Statements On The Application Of EMKM SAK
Keywords:
Understanding accounting, financial statement, SAK EMKM, MSMEsAbstract
This study aims to determine the understanding of accounting and dissemination of financial statements in the application of SAK EMKM. This research is based on the fact that MSMEs often do not apply SAK EMKM because they do not know or understand the rules and the benefits for their business. Owners of micro, small and medium enterprises (MSMEs) in the Warkop King Kuphi food and beverage industry in Deli Serdang, who have not received financial statement socialization, were collected to obtain key data through various methods, including documentation, interviews, and surveys. Qualitative descriptive analysis is used for data analysis. The results showed that the Warkop King Kuphi MSME franchise did not understand accounting and the application of SAK EMKM in the preparation of financial statements. In addition, there is a lack of instructions on the socialization of Warkop King Kuphi's MSME financial statements. This incomprehension is caused by the lack of understanding of human resources about SAK EMKM.
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Copyright (c) 2024 Jalilah Ilmiha, Delima Sahara, Sri Elviani, Heny Triastuti Kurniangsih, Lusi Elviani Rangkuti (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
