EKSPLORASI STANDAR AKUNTANSI DI UMKM BATIK KHAS TASIKMALAYA DALAM UPAYA MENINGKATKAN AKSES MODAL PERBANKAN

Abstract

The preparation of financial statements is one of the problems that is often overlooked by the business of Micro, Small and Medium Enterprises (MSMEs). Most MSMEs have not yet applied applicable financial accounting standards. The initial survey that has been conducted, found that most of the Batik UMKM Typical Tasikmalaya actors do not understand and apply the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) which are effective as of January 1, 2018 as a guideline in preparing the MSME financial statements in an effort to improve access banking capital. The purpose of this research is to analyze and find out the Application of Financial Accounting Standards in Preparing the Batik MSME Financial Report in a Special Batik Tasikmalaya. The stages of the research method are carried out from the preparation of the Research Facilities and Infrastructure to the seminar on the results of the research report. Targeted output is an accredited national journal. The level of technological readiness in the TKT category 6. The results of this study are important and significant for decision support and policy

Keywords: accounting standard finances, financial accounting standards for micro small and medium enterprises, sak emkm, financial reports, micro small and medium enterprises.