ANALISIS PENERAPAN AKUNTANSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA SALON PRIMA KENDARI

Abstrak

This research aims to analyze the application of accounting at Salon Prima Kendari based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). The method used is descriptive qualitative, with data collection through observation, interviews and documentation. The research results show that Salon Prima, which has been operating since 2003, still uses a cash-based financial recording system which is not fully compliant with SAK-EMKM, the reason being a lack of understanding by business actors, limited human resources (HR) that are adequate in preparing financial reports, the perception that preparing financial reports is difficult and time-consuming, minimal training outreach by the government, and the absence of accompanying institutions to help small and medium enterprises (SMEs) understand SAK-EMKM. This makes it difficult to make data-based decisions regarding business development because financial information is less reliable and transparent. It is hoped that this research will provide suggestions and recommendations on how to improve the financial reporting system in accordance with SAK-EMKM to improve the practice of implementing accounting at Salon Prima and become a reference for small business actors in financial management.

Kata kunci

• Accounting
• Akuntansi
• Application of Accounting
• Penerapan Akuntansi
• UKM
• sak emkm