Analysis of The Implementation of Sak Emkm in the Preparation of Financial Reports on MSMEs

Karina Odia Julialevi, Icuk Rangga Bawono

Abstract


Seeing the importance of applying accounting for MSMEs, IAI as a professional organization as well as
as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards
Board (DSAK) compiles accounting standards that are consistent with the characteristics of MSMEs. The
application of SAK EMKM in MSME Financial Reports is expected to increase the interest of Banyumas
MSME entrepreneurs. To be able to achieve this goal, this research uses exploratory descriptive
qualitative research methods. With this analysis, it is expected to identify strategies to grow and develop
Banyumas MSME entrepreneurs.
Keywords: Application of SAK EMKM, Financial Report, MSME Banyumas.


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