Understanding of SAK EMKM for Micro, Small and Medium Enterprises in Makassar

Nur Afiah(1*), Samsinar Samsinar(2),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


Abstract. This study aims to determine the understanding of SAK EMKM for Micro, Small and Medium Enterprises (MSMEs) in Makassar. The sample in this study amounted to 88 MSME owner respondents in Makassar. The sampling method used was convenience sampling, which is a sampling technique with convenience in mind. The data collection technique is done by distributing questionnaires to obtain the necessary data and conducting interviews related to research variables. The data analysis used in this research is descriptive qualitative analysis. The data from the answers to questions through interviews and questionnaires were then analyzed. These results are used to provide an overview of the respondents' responses to the variables studied (understanding of SAK EMKM which includes measurement, basic assumptions, and presentation of financial statements). The findings in this study indicate that most of the MSMEs in Makassar have not implemented SAK EMKM in managing financial statements. Only MSMEs that are in the middle category carry out the preparation of Financial Statements, although there are still some that are not in accordance with SAK EMKM.

Keywords: SAK EMKM, micro small, medium enterprises,


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References


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