PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM, STUDI KASUS PADA UMKM SEHATEA SURABAYA TAHUN 2018

This study aims to compile the adoption of SAK EMKM in Sehatea and determine the constraints of the application of SAK EMKM. Types and sources of data used in this study are primary data that are interviews and secondary data obtained from Sehatea's financial records. Data collection techniques in this study used the method of documentation and interviews. The analysis technique in this study uses descriptive analysis. Based on research, the authors can conclude that after compiling it results in changes in the accounting of entities, due to the application of financial accounting standards that cause obstacles when the implementation of SAK EMKM