Abstract:
This study aims to identify the accounting literacy level of MSMEs actors in the wetlands area in
preparing financial statements. The Institute of Indonesia Chartered Accountants (IAI) has been
provided an accounting standard to MSMEs actors in Indonesia. The financial accounting standard
of Micro, Small, Medium Enterprises (MSMEs) designed by IAI aims to guide MSMEs actor in
preparing financial reports and assisting in access banking. The method used in this study is
descriptive qualitative. The type of data used in this study is primary data obtained through
interviews with MSMEs actor in the wetlands area. Their core business is carried out in producing
sago palms into wet sago in Pemakuan Village, Banjar Regency. The businessman produces sago
palms into wet sago to become characteristics of the region. However, in fact, they still cannot
develop better as long as limited access to banks. The results of the study stated that MSMEs
actors in the wetlands area did not have knowledge in preparing financial statements. The
businessman of MSMEs in Pemakuan village did not record the process of credits and debits at all.
They consider that it is difficult to do bookkeeping such as recording credits and debits. Moreover,
a low level of education greatly affects the assessment of the importance of recording financial
activities. The SAK EMKM, which set on 1 st January 2018, will be difficult to implement by the
actors of micro, small and medium enterprises that have been ratified by the Institute of Indonesia
Chartered Accountants.
