Pengenalan Akuntansi Berbasis SAK EMKM Sebagai Kelayakan Usaha dan Peningkatan Kapasitas Pelaku UMKM di Banjarmasin

Micro, Small and Medium Enterprises (MSMEs) at South Kalimantanare a positive contributor to economic growth. It was noted that this year the role of MSMEs reached up 98%. Based on data for 2020 number in Kalimantan has more than 33,700. By absorbing workforce 60,000 people. Credit disbursement is planned develop MSMEs. One requirements applying additional capital business financial report. UMKM Sukses Banua community micro, small medium enterprises houses creative entrepreneurs. Members numbered 200 members. MSME actors who are members association have not kept records or bookkeeping refer SAK EMKM-based accounting.The goal be achieved program skills traders so they ability make EMKM - based accounting practices will applied their businesses, it hoped these can an understanding position businesses improve performance reports. his efforts. The method used implementing Participatory Learning, namely involvement planning, implementation, monitoring evaluation stages programs / activities by proposing team. At end partners able understand bookkeeping, recording reporting accordance with standards. In end, existence standards, course, become simple reference easily accepted wider circle