MENGUNGKAP PERMASALAHAN DAN KENDALA YANG DIHADAPI UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN

Abstract

UMKM is a business unit that is quite strong and contributes quite a lot of regional income to the government and helps to absorb labor. As a form of business, MSMEs also have an obligation to prepare financial reports. Financial reports are a tool that can measure, view, and provide decisions for large and small companies such as MSMEs. To make it easier for MSME actors, IAI as an accounting forum issues and ratifies a guideline for preparing financial reports, namely SAK-EMKM which is shown to entities that are not or have not been able to meet the accounting requirements stipulated in SAK-ETAP. The purpose of this study was to determine the understanding and to find out the problems faced by MSMEs in preparing financial statements. The research method used is descriptive qualitative method with primary and secondary data sources. The results of this study indicate that it is very rare for MSMEs to prepare financial statements because they think that financial statements are not too important and require expensive costs. For those who are important sales and production are not constrained.