The Effectiveness of Financial Statement Implementation for MSMEs Ice Jellyfish
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Abstract
Micro, Small and Medium Enterprises are business activities that are able to expand employment, provide broad economic services to the community, play a role in the process of equitable distribution and increase in community income, encourage economic growth, and play a role in realizing national stability. Accounting practice is a solution to problems that often occur in micro, small and medium enterprises, namely financial management problems. Accounting practices should have been widely known or even practiced by MSMEs. The purpose of this study is to know and analyze what accounting practices are like for MSME business actors Ice Jellyfish. This type of peelitian uses a qualitative approach method. Data sources are obtained from interviews and observations. The results of the study are known that the financial statements of Ice Jellyfish MSMEs are still simple by recording transactions that often occur in their business and SAK is still not understood by these MSME actors. One of the things that affects this is because of the lack of educational background and socialization or training from the government and institutions that oversee MSMEs is still not optimal so that the understanding of the importance of financial statements is still not understood by MSME actors Ice Jellyfish. The suggestion from the results of this study is that MSME players are expected to apply financial statements based on the established SAK and start recording with EMKM SAK for MSME actors who are just starting recording in the future
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