Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah Sebagai Dasar Penyajian Laporan Keuangan Yang Relevan Pada UMKM (Studi Kasus UKM Usbiaf Creative)

Abstract

The purpose of this study was to find out the perceptions of MSME managers Usbiaf Creative in Kendal Regency, Semarang regarding Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), know the presentation of MSME financial reports, and find out the inhibiting factors for the application of SAK EMKM. The method used in this research is a qualitative approach with a descriptive method and a case study approach. The object of this research is the Usbiaf Creative MSME located in Kendal Regency, Semarang by conducting interviews with the owners and employees concerned as a method for collecting primary data and other supporting documents as secondary data sources. Then the data was collected using the triangulation method and analyzed using data collection, data reduction, data presentation, and drawing conclusions. Based on research that has been conducted on Usbiaf Creative SMEs, it is known that the presentation of the Usbiaf Creative MSME financial statements is not in accordance with the description of EMKM SAK. It is known that there are several obstacles to Usbiaf Creative SMEs, namely limited human resource capabilities, lack of supporting documents, and no counseling on the importance of implementing SAK EMKM.

Keywords: SAK EMKM, financial statements, SMEs, relevant