Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada Usaha Mikro Kecil dan Menengah

Penulis

  • Gina Maryana

DOI:

https://doi.org/10.31000/competitive.v7i2.4884

Abstrak

Penelitian ini dilakukan untuk mengetahui penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada Usaha Mikro Kecil dan Menengah pada UMKM Pabrik Bata Merah di Kecamatan Cicantayan. Penelitian ini menggunakan metode kualitatif dengan menggunakan metode deskriptif. Penulis melakukan teknik pengumpulan data dengan cara observasi lapangan, wawancara, dan dokumentasi. Penulis melakukan teknik analisis data dengan mendeskripsikan hasil yang didapatkan dari observasi lapangan, wawancara, dan dokumentasi. Hasil penelitian ini menunjukan bahwa UMKM Pabrik Bata Merah di Kecamatan Cicantayan belum mencatat laporan keuangan sesuai dengan SAK EMKM. Factor-faktor yang mempengaruhi tidak terlaksananya pencatatan laporan keuangan sesuai dengan SAK EMKM yaitu: faktor eksternal, meliputi kurangnya pemahaman dan kedisiplinan pelaku UMKM dalam pencatatan laporan keuangan sesuai dengan SAK EMKM. Faktor eksternal, meliputi tidak ada pengawasan dari para pemangku kepentingan (stakeholder) mengenai pentingnya pencatatan laporan keuangan sesuai dengan SAK EMKM.

 

Kata Kunci: SAK EMKM, Pencatatan Laporan Keuangan, UMKM.

 

 

 

Diterbitkan

2024-05-07

Terbitan

Vol 7 No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan

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Articles

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