PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN LOWOKWARU KOTA MALANG

Abstract

This aim of this research is to provide an overview about the implementation of
accounting in Micro, Small, and Medium Enterprises (MSMEs) and to explain the
difficulties encountered in its practice as well as knowledge of owners about
financial accounting standards (SAK EMKM). This research is a qualitative
descriptive research and the data were collected through questionnaires and
interviews. The object of the research is owner of Micro, Small, and Medium
Enterprises (MSMEs) located in the Lowokwaru sub-district of thee City of
Malang. Using the purposive sampling method, 41 respondents in total were
collected. The results of the research indicated that most of Micro, Small, and
Medium Enterprise (MSME) owners have understood about SAK EMKM. The
nformation in the financial statements is still presented very simply and
manually. The difficulties encountered by owners are the lack of training courses
on financial statements and SAK EMKM by practitioners, lack of time, their
prejudice that financial statements are difficult to understand, and the low
awareness to improve financial statements in accordance with SAK EMKM.

Keywords: Implementation of Accounting, Micro, Small, and Medium Enterprises
(MSMEs), Financial Accounting Standards for Micro, Small, and Medium
Enterprises.