PENERAPAN AKUNTANSI PELAKU UMKM DAN KESESUAIANNYA DENGAN SAK EMKM

Abstract

The research was descriptive and interpretative qualitative. Moreover, there were 6 key informants of Small
Medium Enterprises (SMEs), 1 supporting informant, i.e, the one who is support SMEs and 1 informant who a
Executive Director of IAI, East Java. Furthermore, the instruments in data collection technique were questionnaire
and in-depth interview. Meanwhile, for the validity test, it used triangulation of source and theory. The theory
itself used systematic and pragmatic behaviorism. The research result concluded all informant transaction
recording and comducted a simple financial statement, in which based on each individual understanding.
Additionally, it shows that all informant were lack of understanding and knowledge in term of SAK EMKM.
Therefore, it needed further socialization for SMEs owners. For compliance with SAK EMKM, it is not appropriate
because the key informant only presents an income statement. Likewise, based on the entrepreneurs perception
about the standard of accounting, it showed all key informants considered SAK EMKM was complicated and
hardly to be implemented. In addition, it needs continious supports in order to SMEs owners to fully understand
what the SAK EMKM required.
Keywords: financial report, perception, SMEs, SAK EMKM