Identifikasi Penerapan Akuntansi Berdasarkan SAK EMKM Usaha Mikro Pada Toko Pakaian di Kecamatan Namrole Kabupaten Buru Selatan Provinsi Maluku
Keywords:
Identification, Implementation of Accounting, MSMEs, SAK EMKMAbstract
This study aims to identify the application of accounting based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in micro-business clothing stores in Namrole District, South Buru Regency. SAK EMKM is a standard designed to assist small business owners in preparing simple financial reports while still complying with generally accepted accounting principles. In practice, many micro-business owners have not implemented this standard correctly, resulting in rudimentary financial records that do not reflect the true financial condition.
The results indicate that the five informants in this study have a basic understanding of accounting. However, this understanding is still informal and limited. Furthermore, the identification results revealed that only two stores maintain a statement of financial position, although this is still limited. All stores calculate profit and loss using a simple method without accounting for all operational costs, and none prepare Notes to the Financial Statements (CALK). Furthermore, most business owners do not separate personal and business finances.
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