ANALISIS PENERAPAN AKUNTANSI PADA USAHA TOKO SEPATU DI KABUPATEN KOLAKA (Studi pada Toko sepatu Budiman)

Abstract

The purpose of this study is to determine the Analysis of Accounting Implementation in Shoe Store Businesses in Kolaka Regency (Study on Budiman Shoe Store)".

This study uses a qualitative research method, the data collected consists of primary data and secondary data. Primary data comes from interviews and documentation. While for secondary data by collecting data through literature studies. The data analysis technique used is qualitative data analysis using data reduction, data display presentation and drawing conclusions put forward by Miles and Hubberman.

The results of this study indicate that the Implementation of Financial Accounting Standards Recording has not been implemented. It can be seen from the recording of transactions at the Budiman Shoe Store still using manual recording and is still simple. This is because the shop owner does not know about the accounting records of SAK EMKM itself and does not know that there is training for the actors and states that it is too difficult. In preparing financial reports, the Budiman Shoe Store has not met and is not in accordance with SAK EMKM. The obstacles faced by the Budiman Shoe Store UMKM in implementing SAK EMKM are

inadequate education factors and lack of accounting information.

Keywords: Financial Records, UMKM Accounting, Accounting Implemenyation