Changes in income of Micro, Small, and Medium-sized Enterprise (MSME) actors in the Pahlawan Village, Tanjung Tiram Sub-District: An analysis of determinants

The growing number of micro, small, and medium-sized enterprises (MSMEs) in Pahlawan village, Coal Regency today necessitates a thorough familiarity with the Financial Accounting Standards Micro, Small, Medium Entities (SAK EMKM) village community North Sumatra to ensure smooth operation businesses availability reliable information for informed decision making. statements generated accordance SAK EMKM would produce accurate relevant financial statements, easy comprehend, can be compared other comparable companies, allowing MSME participants learn about performance their business activities. As development perk, helps enterprise (MSME) players more easily get financing from creditors as capital enhancer. Most functional SMEs continue ignore widespread accounting norms favor archaic practices. People charge small (SMEs) general public still believe that lack will not have any effect on business.