EVALUASI PENERAPAN AKUNTANSI PADA UMKM TENUN IKAT MAWAR NEGERI TAWIRI KOTA AMBON

Abstract

This research aims to apply the application of accounting to MSMEs. This research is qualitative research using the case study method with data collection carried out through in-depth interviews, direct observation and documentation. The results of this research show that MSMEs do not know accounting and have not implemented accounting records in accordance with Financial Accounting Standards (SAK) and their financial reports are still manual and simple. These MSMEs do not yet have a financial report recording system that is in accordance with Financial Accounting Standards (SAK). This research needs to be evaluated so that it can increase the development of business financial conditions, among other things, through the implementation of financial report evaluations based on SAK EMKM for micro, small and medium enterprises. The obstacles faced by MSMEs are the lack of knowledge of recording financial reports and the perception of the difficulty of making financial reports in accordance with Financial Accounting Standards (SAK).