Analysis of the Application of Accounting
Recording According to SAK EMKM at the NH Jaya Martoloyo Store, Tegal City
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Institusion
Politeknik Harapan Bersama
Author
Putr, Widya Wijayanti
Subject
HG Finance
Datestamp
2023-09-01 07:50:52
Abstract :
SAK EMKM is one of the financial standards established to help MSMEs prepare and present more informative financial reports intended to assist investors and creditors in supporting MSME entrepreneurs. Given the importance of financial reports, financial reports should be prepared based on financial accounting standards that business owners continue to apply to make decisions in the future. In the process of implementation, the financial records compiled by Toko NH Jaya are still far behind SAK EMKM. This situation is caused by a lack of accounting knowledge and skills for business owners and is still considered less important than the preparation of financial statements based on SAK EMKM. This context is interesting to study to find out the financial recording activities carried out by Toko NH Jaya and the factors that hinder the application of accounting records based on SAK EMKM. This research was conducted using qualitative and quantitative methods with a focus on the interpretation of entrepreneurs in the implementation of financial records based on SAK EMKM. The research was conducted through two stages, namely: interviews, notes, and literature review. The results of this study indicate that the financial records of Toko City NH Jaya Martoloyo Tegal are done manually and kept very simply. Factors causing the failure of SAK EMKM at the NH Jaya Store were caused by internal factors in the form of a lack of knowledge, discipline, and personnel, while external factors were caused by a lack of interest from interested parties to present the store's financial results.
SAK EMKM is one of the financial standards established to help MSMEs prepare and present more informative financial reports intended to assist investors and creditors in supporting MSME entrepreneurs. Given the importance of financial reports, financial reports should be prepared based on financial accounting standards that business owners continue to apply to make decisions in the future. In the process of implementation, the financial records compiled by Toko NH Jaya are still far behind SAK EMKM. This situation is caused by a lack of accounting knowledge and skills for business owners and is still considered less important than the preparation of financial statements based on SAK EMKM. This context is interesting to study to find out the financial recording activities carried out by Toko NH Jaya and the factors that hinder the application of accounting records based on SAK EMKM. This research was conducted using qualitative and quantitative methods with a focus on the interpretation of entrepreneurs in the implementation of financial records based on SAK EMKM. The research was conducted through two stages, namely: interviews, notes, and literature review. The results of this study indicate that the financial records of Toko City NH Jaya Martoloyo Tegal are done manually and kept very simply. Factors causing the failure of SAK EMKM at the NH Jaya Store were caused by internal factors in the form of a lack of knowledge, discipline, and personnel, while external factors were caused by a lack of interest from interested parties to present the store's financial results.
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