Abstract

The purpose of this study was to find out how the procedure for preparing financial statements based on SAK EMKM at the Bayu Kite Shop and to find out what factors hindered the preparation of these financial statements. This research method is qualitative. Data collection techniques were carried out through observation and interviews. The results of this study found that the Bayu Kite Shop did not have financial statements that were under SAK EMKM. The factors that hinder the preparation of financial statements are the owner does not understand the benefits of financial statements and the recording process is still considered difficult by shop owners.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.