ANALISIS KELAYAKAN USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH ( STUDI KASUS PADA TOKO RUANG SANTAI MEBEL TELUK KUANTAN)

Abstract

This research aims to determine whether Toko Ruang Santai Mebel is qualified to apply the Micro, Small, and Medium Financial Accounting Standards (SAK EMKM). This research supposed to give consideration for Toko Ruang Santai Mebel in the recording activities of financial statement which cinfom the financial accounting standards published by IAI. Financial statement which comply financial accounting standars wiil provid information about transactions conducted by Toko Ruang Santai Mebel as well as will help to connect with external parties.

            This research used qualitative 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 Accounting Standards with the existing practices at Toko Ruang Santai Mebel. To assess the qualifications, this research used the analysis of Technical, Economics, Legal, Operational, and Schdule (TELOS) and compared them with the existing practive at Toko Ruang Santai Mebel. The data collection techniques were interview, and docmenaion.

            Based on the results of the analysis it can be seen that by Toko Ruang Santai Mebel is not feasible to apply SAK EMKM. This is because by Toko Ruang Santai Mebel 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 Ruang Santai Mebel is not yet feasible to apply SAK EMKM.