ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) AMBO BESI DI KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted at Ambo Besi Micro, Small and Medium Enterprises. The purpose of this research is to determine the application of SAK EMKM in the Ambo Besi business. This background makes the Ambo Besi Business interesting to study in order to find out; 1) the financial recording practices carried out by the UMKM, 2) the factors that cause the failure of financial recording based on SAK EMKM in the UMKM. 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 observation, interviews, and documentation.

The results of this study indicate that; 1) The financial recording system is done manually and is still very simple, 2) The factors that caused the failure of SAK EMKM in Ambo Besi Business are due to internal factors in the form of SAK EMKM being considered complicated, lack of understanding of making SAK EMKM and considering that UMKM do not need SAK EMKM, while the external factors are due to the lack of supervision from stakeholders, namely the government who are interested in financial reports.