IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES AT THE 1000 NURHIDAYAH COFFEE SME IN TANA TORAJA REGENCY
Keywords:
SAK in Kopi 1000 Nurhidayah, financial statements,Abstract
This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at the 1000 Nurhidayah Coffee SME in Tana Toraja Regency. This study focuses on two main aspects: the factors influencing the implementation of SAK EMKM and the obstacles encountered in preparing financial reports in accordance with these standards. The method used in this study is a qualitative descriptive method with a case study approach. Data sources were obtained through direct interviews with the business owner, direct field observations, and relevant supporting documents. Once obtained, the data were then analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the micro, small, and medium enterprise Kopi 1000 Nurhidayah has not fully implemented the Indonesian SME Financial Accounting Standards (SAK) in preparing its financial statements. Therefore, this study concludes that the implementation of SAK in Kopi 1000 Nurhidayah is still low and requires assistance, training, and support from the government and relevant agencies to ensure financial statements are prepared in accordance with applicable standards.
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