摘要：The preparation of accurately and generally accepted financial statement encourage UMKM in developing and widening capital access for their business. The presence of financial accounting standard for UMKM in Indonesia is expected to help UMKM in preparing their financial report. This study focusing on the level of their comprehension and knowing on the presence of financial accounting standard for UMKM. The data is collected through in-depth interview. The study shows all respondents are less comprehend and does not have knowledge relate to the accounting standards of the preparation of UMKM financial statement. Therefore, socialization, training, and workshops are absolutely needed in enhancing their knowledge for the preparation of UMKM financial report.
其他摘要：Penyusunan laporan keuangan yang akurat dan baku akan membantu Usaha Mikro, Kecil dan Menengah (UMKM) dalam upaya pengembangan usaha mereka dan akses pendanaan pada lembaga keuangan (perbankan). Kehadiran Standar Akuntansi Keuangan bagi Entitas Mikro, Kec
