Analysis of Accounting System Formulation for SMEs Based on SAK EMKM

SMEs has become the backbone of the Indonesian economy. This study aims to describe the current condition of SMEs and the constraints faced by these businesses. This research is qualitative. Data collection was carried out by interview, observation and documentation to Putri Srikandi SMEs. The results showed that the majority of these SMEs do not have accounting systems that comply with national standards. The accounting system required consists of classifying account numbers, initial balance sheets, journals, ledgers, financial statements consisting of financial position reports, income statements and notes to financial statements referring to SAK EMKM.