KnE Social Sciences

Published date: Nov 11 2020

Journal Title: KnE Social Sciences

Issue title: International Conference on Humanities, Education and Social Sciences (IC-HEDS) 2019

Pages: 801–813

DOI: 10.18502/kss.v4i14.7936

Suparti .Faculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia

Dudung Ma’ruf Nurisdudungmaruf@gmail.comFaculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia

Sunaryanto .Faculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia

Bety Nur AchadiyahFaculty of Economics, Accounting Education Program, Universitas Negeri Malang, Malang, Indonesia

SMEs has become the backbone of the Indonesian economy. This study aims to describe the current condition of SMEs and the constraints faced by these businesses. This research is qualitative. Data collection was carried out by interview, observation and documentation to Putri Srikandi SMEs. The results showed that the majority of these SMEs do not have accounting systems that comply with national standards. The accounting system required consists of classifying account numbers, initial balance sheets, journals, ledgers, financial statements consisting of financial position reports, income statements and notes to financial statements referring to SAK EMKM.

Keywords: accounting system, SMEs, SAK EMKM

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