ANALISIS KELAYAKAN USAHA MIKRO, KECIL DAN MENENGAH DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (Studi KasusToko Barang Harian Chelsy)

Abstract

This research was conducted at Chelsy Daily Goods Store. This study aims to determine the feasibility of micro, small and medium enterprises Chelsy daily goods store in applying financial accounting standards for micro, small and medium entities (SAK EMKM). The method used in this study is a descriptive method with a qualitative approach. The data used in this study are primary data and secondary data. Data collection techniques in this study are interviews and documentation.

Based on the results of the study, it can be concluded that the Chelsy Daily Goods Store is not yet eligible to apply SAK EMKM. This is because the Chelsy Daily Goods Store has not made financial reports in accordance with financial accounting standards. And there is no training regarding the implementation of SAK EMKM. In addition, the results of the analysis of the Telos feasibility factor also show that the Chelsy Daily Goods Store is not yet eligible to apply SAK EMKM.