Penerapan Standar Akuntansi Keuangan EMKM pada Usaha Mikro di Food Court di Bigmall Kota Samarinda

Muhammad Rizki Fauzin, Andi Indrawati


The vialibity of micro businesses in food courts requires the most advanced financial accounting to keep pace with changing economic policies and technologi. For micro businesses to manage their finances more transparently and reliably, understanding Financial Accounting Standarts (FAS) is essential. Understanding SAK will help them make better decisions and compile accurate financial statements. This research method uses a qualitative descriptive approach. The researcher obtained the reseracher with primary researcher. The researcher collection techniques used in this study were interviews and field observations. The reserch population include 30 micro businesses operating in the Bigmall food court in Samarinda City. In this study, researchers used the Nonprobability Sampling Method, while the sampling method was Saturated Sampling. Based on the results of the study, most food court micro businesses in Bigmall Samarinda City did not use EMKM Financial Accounting Standards in preparing their financial statements. More than 60% of respondents stated that they did not comply with SAK EMKM guidelines in managing record reports and only made imperfect and irregular records in ordinary books, which were also incomplete. Based on observations there are 12 micro business that compiled financial reports and 18 micro businesses that did not record. From 12 micro businesses that carry out accounting records, there are 3 micro businesses that carry out accounting records manually, and the rest that have used accounting applications in recording accounting.


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