Analysis of The Implementation of Accounting Recordings Based on Sak-Emkm in UMKM Aneka Musyawarah Hikmah

The purpose of this research is to find out how accounting records have been implemented so far. This research was conducted at UMKM Aneka Musyawarah Hikmah using a qualitative case study approach. The data sources used are primary data in this research through data collection techniques including observation, interviews, documentation, and informant determination techniques using 3 different informants AA, BJ, BW and lecturer key informants. The results of this research are that the Aneka Musyawarah Hikmah MSMEs still keep simple records in notebooks and calculators without journaling, by recording the sum of sales proceeds minus other expenses so that these MSMEs do not know the profits and losses. This is due to the low level of education they have received and the lack of knowledge so that these MSMEs still do not implement recording in accordance with SAK- EMKM,because of the limitations they have.