ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK-EMKM) IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) AT GES LAUNDRY WOLOAN
Abstract
This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) in the management of financial reports at Ges Laundry Woloan. The type of research used is qualitative research with a descriptive qualitative method, which focuses on understanding the accounting practices applied by Ges Laundry Woloan related to financial reports. The results of the study indicate that Ges Laundry Woloan has not implemented SAK-EMKM, due to limited understanding by the laundry owner and an inadequate recording system. From the results of this study, it is hoped that Ges Laundry can start implementing SAK-EMKM gradually in reporting financial reports
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