Abstract
Accounting plays an essential role in upturned UMKM, since with a good accounting registry and according to accounting default already been established therefore gets helps the small enterprises in taking the right decision, water down getting a credit from creditors , and gets to provide accurate information on time. Accounting constitutes to key to seeing the financial position and effort performance measurement that can spontaneously take benefit. This researcher utilizes descriptive research type qualitative to analyze data and information concerning all systems and their effort activity done by UMKM NTB bases SAK EMKM. Since a large part of UMKM hasn't applied an accounting system based on SAK UMKM, therefore accounting implementation of financial statement representation for UMKM is still unclear which is with document transactions that often happen deep in its effort. SAK UMKM was applied by UMKM at NTB in particular at Mataram City in term accounting. It is caused because agents of UMKM still utterly understood the importance of SAK UMKM, it because of ignorance of SAK UMKM and its reduced socialization or training of government or UMKM supporting institute
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