Analysis of the Implementation of SAK EMKM for Micro, Small, and Medium Enterprises (A Study of MSMEs in Sonder District)
Keywords:
SAK EMKM; penerapan; UMKM; kendala; Kecamatan SonderAbstract
This study aims to determine and analyze how the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are applied to MSMEs in Sonder District, and to identify the obstacles they face in implementing these standards. The method used is a descriptive qualitative approach. Data collection was conducted through in-depth interviews, direct observation, and documentation of ten MSMEs who served as informants. Data analysis follows the interactive model of Miles, Huberman, and Saldana (2014), which includes the stages of data condensation, data presentation, and conclusions. Data validity was verified through source triangulation and technical triangulation. The results show that most MSMEs in Sonder District have not yet implemented SAK EMKM comprehensively in their financial management.
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