ANALISIS KELAYAKAN USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH ( STUDI KASUS IFRA MINIMARKET DAN TOKO PUTRI ELECTRONIC DI KECEMATAN PANGEAN)

Abstract

This study aims to determine whether the Ifra Minimarket and Toko Putri Electronic are feasible to apply the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research is a consideration for Ifra Minimarket and Toko Putri Electronic in recording financial statements in accordance with financial accounting standards that have been made by IAI. The benefits of making financial reports in accordance with financial accounting standards will provide information about transactions that Ifra Minimarket and Toko Putri Electronic do as well as for dealing with external parties.   

            This study uses qualitative data. This type of research is a case study. This study uses a descriptive analysis method by comparing the theory contained in the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) with practices that use Technical, Economic, Legal, Operational, and Schedule (TELOS) analysis to assess existing practices in Ifra Minimarket and Putri Electronic Store. The data collection technique of this researcher is interviews and documentation.

Based on the results of the analysis, it can be seen that Ifra Minimarket and Toko Putri Electronic are not feasible to implement SAK EMKM. This is because the Ifra Minimarket and Toko Putri Electronic have not recorded in accordance with SAK and there has been no training conducted by the institutions concerned during the implementation of SAK EMKM. In addition, the results of the analysis of the TELOS factor prove that the Ifra Minimarket and Toko Putri Electronic are not feasible to implement SAK EMKM.