PERCEPTIONS OF MSME IN UNDERSTANDING FINANCIAL REPORTS BASED ON SAK-EMKM

Isna Ardila, Anggita Raisatun Nisa

Abstract


The purpose of this research is to determine the perceptions of   Micro, Small and Medium Enterprises (SMEs) regarding financial reports based on SAK-EMKM and to determine the factors that cause different opinions regarding the perceptions of coin laundry business actors and also the factors that can cause it not to be implemented. financial reports based on SAK-EMKM. This research approach uses descriptive analysis. Data was obtained by filling out a questionnaire and conducting interviews with respondents. The population in this study was 34 SMEs from the coin laundry business in Tembung Village. Sampling in this study used a saturated sampling technique, which is a sampling technique when all members of the population are used as samples. The results of this research are that coin laundry businesses in Tembung village only apply simple accounting and do not comply with SAK-EMKM standards. This is caused by several factors, namely educational factors, age, business period, and business actors find it difficult to set aside time to learn about SAK-EMKM based financial reports so that business actors prefer to manage their business finances simply based on experience and knowledge. they know while opening a business.

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References


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