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Scirj Volume XI, Issue X, October 2023 Edition ISSN: 2201-2796 MSME FINANCIAL REPORTS ARE EASY TO IMPLEMENT BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES Kiet Tumiwa, Roslina H.S.D. Limpeleh, Johana M. Ratag, Ruhiyat, Novy J. Kasenda, Deisy Lusiana Abstract: MSMEs is a business that is taken into account in the Indonesian economy. MSMEs are also often referred to as the wheels of the economy in Indonesia. The aim of this research is to find out which MSME financial reports are easy to implement based on Financial Accounting Standards for Micro, Small and Medium Entities. The method used in this study uses a qualitative method with a library approach. Literature or literature study can be interpreted as a series of activities relating to methods of collecting library data, reading and taking notes and processing research materials. Data collection in research is carried out by reviewing and/or exploring several journals, books and documents (both printed and electronic), as well as other sources of data and/or information that are considered relevant to the research or study. The research results show that the Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards aimed at meeting the financial reporting needs of MSMEs. Financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities only include Profit and Loss Statements, Financial Position Reports and notes to Financial Reports. MSME financial reports based on the Financial Accounting Standards for Micro, Small and Medium Entities are easy to apply and can be held accountable by management for the resources entrusted to them because the standards applied by the Financial Accounting Standards for Micro, Small and Medium Entities are simpler and adapt to the conditions in the MSMEs themselves. Reference this Paper: MSME FINANCIAL REPORTS ARE EASY TO IMPLEMENT BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES by Kiet Tumiwa, Roslina H.S.D. Limpeleh, Johana M. Ratag, Ruhiyat, Novy J. Kasenda, Deisy Lusiana published at: "Scientific Research Journal (Scirj), Volume XI, Issue X, October 2023 Edition, Page 55-64 ". Search Terms: Standard, Micro, Small and Medium Entities [Read Research Paper] [Full Screen] |
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