Implementation of Sak Etap in Tangkit Baru Jambi Agrotourism Msmes

Khoirany; Wiwik Tiswiyanti; Reni  Yustien

doi:10.55927/ijems.v1i4.4790

Authors

Khoirany Universitas Jambi
Wiwik Tiswiyanti Universitas Jambi
Reni Yustien Universitas Jambi

DOI:

https://doi.org/10.55927/ijems.v1i4.4790

Keywords:

Sak Etap, Financial Statements, Msmes

Abstract

This study aims to determine the application of accounting based on SAK ETAP to UMKM Agrotourism in Tangkit Baru Village. This qualitative descriptive study analyzed the results of the interview process and the research instruments that were distributed. The results of this study found that the UKM Agrotourism in Tangkit Baru Village had not fully implemented financial accounting based on SAK ETAP. There are internal factors and external factors that underlie this. The internal factor is due to their lack of understanding regarding accounting records based on SAK ETAP. While the external factor is the lack of supervision from related institutions

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