ANALISIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOTA PALOPO

Ulva, Aulia (2022) ANALISIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOTA PALOPO. Skripsi thesis, UNIVERSITAS MUHAMMDIYAH PALOPO.

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Abstract

This study aims to find out how Micro, Small and Medium Enterprises (MSMEs) in preparing financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and in this study there are several MSMEs based on SAK EMKM while those who have not used based on SAK EMKM because lack of knowledge and socialization related to SAK EMKM to MSMEs. The population in this study was MSMEs in the city of Palopo. Purposive sampling was used which was used to determine MSME actors who met the criteria by selecting 4 MSMEs. The data analysis method used in this research is Comparative Descriptive Analysis. The test results show that there are several MSMEs based on SAK EMKM in the preparation of their financial statements and those who have not used SAK EMKM. Keywords: Preparation of Financial Statements Based on SAK EMKM

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