Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District

This study aims to determine the application of accounting in Small, Micro and Medium Enterprises (MSMEs) explain barriers business actors applying accounting. research is a descriptive qualitative with data collection conducted through questionnaires interviews. Object this MSME located Berastagi District, Karo Regency. The collected were 41 respondents using purposive sampling technique. results show that most do not know what account for. obstacle faced by lack socialization or training regarding SAK EMKM. next time prepare financial reports, assumption reports are difficult understand, low awareness improve presentation EMKM