TINGKAT PEMAHAMAN DAN KESIAPAN UMKM PRODUK HALAL DALAM IMPLEMENTASI SAK EMKM SEBAGAI DASAR LAPORAN KEUANGAN DI KECAMATAN PURWAKARTA KOTA

Abstract

This study aims to determine the level of understanding and readiness of Halal products for Micro, Small and Medium Enterprises (MSMEs) in the application of Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) as the basis for financial reporting in Purwakarta Regency, Cilegon City. Data collection techniques through the distribution of questionnaires. This study used a sample of 55 MSMEs managing halal products in Purwakarta District, Cilegon City. The data analysis technique used descriptive analysis. The results showed that the level of understanding of halal product MSMEs enterpreneurs in Purwakarta Regency, Cilegon City in implementing SAK EMKM in their financial reporting was in the category of quite understanding. This means that the perpetrators of MSMEs halal products in Purwakarta Regency, Cilegon City have sufficient understanding in measurement, basic assumptions and presentation of financial statements. The level of readiness of MSMEs actors for halal products in Purwakarta Regency, Cilegon City in implementing SAK EMKM in their financial reporting is in the unprepared category.