PINAYUNGAN, Anggawi Cahyo (2022) The Readiness for Implementation of SAK EMKM on SMEs in Banyumas Regency. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The purposes of this research are (1) to find out how the readiness for implement SAK EMKM on SMEs in Banyumas Regency and (2) to find out determine the factors that affect the readiness to implement SAK EMKM. This research is a qualitative research using primary and secondary data. Respondents in this study is the owners and the employees of the part a business that focuses on the beverage sector. The data is taken from the results of observations, interviews, and documentation. Analysis of the data used using the Miles and Huberman charity model. The results of the research conducted on 3 SMEs in Banyumas felt that they were not ready to implement SAK EMKM, it was found that of the three SMEs that were the object of research, only Milkmax Management was ready to implement SAK EMKM. This is because Milkmax Management already has accounting employees to run it, and when asked about the financial statements in accordance with SAK EMKM Milkmax Management agreed and judging from the financial statements made only a few accounts. Meanwhile, Kopi Kebon and Kopi Susu Indonesia are not ready to implement SAK EMKM. This is because they have not taken care of the bookkeeping department, then do not know what SAK EMKM is, and see that the financial statements made are not in accordance with existing financial accounting standards, especially SAK EMKM.

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