ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA COLLLAB STUDIO DI KOTA MAKASSAR

Muhammad Fadli, “Analysis of Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Colllab Studio in Makassar City”. Mentor by Andi Marlinah dan Hariatih.
The purpose of this study was to determine: 1) the accounting and bookkeeping system of financial statements used in Colllab Studio and 2) the financial condition of Colllab Studio after implementing financial accounting
standards for micro, small and medium entities.
The research method used is qualitative with a descriptive approach. The research data was obtained from the results of observations and documentation The results of this study show: 1) the Money Lover application has very minimal features and is far from applicable financial accounting standards, 2) internal and external factors are obstacles why Colllab Studio does not apply applicable financial accounting standards and 3) the application of SAK EMKM in
finance Colllab Studio produces more complete information.