ANALISIS KELAYAKAN USAHA MIKRO, KECIL DAN MENENGAH DALAM MENERAPKAN APLIKASI KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (Studi Kasus Toko Quinn Plastik)

Abstract

Abstract. This study aims to determine the feasibility of the micro, small, and medium enterprise (MSME) Toko Quinn Plastik in applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a descriptive comparative method with a qualitative approach. The data used in this study consist of primary data and secondary data. Data collection techniques were conducted through interviews, documentation, and observation.

Based on the results of the study, it can be concluded that the financial reporting practices at Toko Quinn Plastik are not fully in accordance with SAK EMKM. Of the nine components examined, only two components were declared compliant, while the other seven components were not. However, based on the analysis of TELOS feasibility factors which include Technical, Economic, Legal, Operational, and Schedule aspects, the implementation of the ipos 5 application as an accounting support system at Toko Quinn Plastik is considered feasible to apply. This indicates that the business has sufficient capability and potential to implement SAK EMKM if supported by an increased understanding and financial report management that is more in accordance with the applicable standards.

Keywords: Feasibility, MSMEs, and SAK EMKM