ANALISIS KELAYAKAN USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (Studi Kasus Pada Toko Dewi Motor Teluk Kuantan)

Abstract

This research aims to determine whether Toko Dewi Motor is qualified to apply the Micro, Small, and Medium Financial Accounting Standards (SAK EMKM). This research supposed to give consideration for Toko Dewi Motor in the recording activities of financial statement which conform the financial accounting standards published by IAI. Financial statement which comply financial accounting standars will provide information about transactions conducted by Toko Dewi Motor as well as will help to connect with external parties. This research used qualiative approach . the type of this research was case study. This research used descriptive analysis method by comparing the theory of Micro, Small, and Medium Financial Accouning Standards with the existing practices at Toko Dewi Motor . To assess the qualifications, this research used the analysis of Technical, Economics, Legal, Operationa, and Schdule (TELOS) and compared them with the existing practice at Toko Dewi Motor. The data collection techniques were inerview, documentation, and observation. Based on the results of the analysis it can be seen that by Toko Dewi Motor is not feasible to apply SAK EMKM. This is because by Toko Dewi Motor has not made record in accordance with SAK and there has been no training conduced by the relevant institutions during the application of SAK EMKM. In addition, the results of the analysis of the TELOS factor prove that by Toko Dewi Motor is not yet feasible to apply SAK EMKM.