ANALISIS TINGKAT PEMAHAMAN DAN KESIAPAN PENGELOLA UMKM DALAM IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK-EMKM SERTA DAMPAKNYA DALAM KEMUDAHAN AKSES KELEMBAGA KEUANGAN

This research is a qualitative descriptive study that describes the level of understanding and readiness for implementing SAK-EMKM-based financial reports their impact on easy access to institutions in Kecamatan Kuantan Tengah Kecamayan Benai. Primary data was obtained from distributing questionnaires, while secondary Ministry Cooperatives UMKM. The population this are UMKM managers Benai, companies included manufacturing Indonesia Stock Exchange period 2013-2015. Sampling done through purposive sampling. Data analysis conducted statistical results state do not understand ready implement SAK-EMKM reports, convenience have compiled accessing or getting credit